Accrued and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Accrued Liabilities And Other Liabilities [Abstract]

Schedule of Components of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following as of December 31, 2021 and June 30, 2022:

	December 31, 2021		June 30, 2022
	(in thousands)
Accrued compensation costs	$	162	$	201
Accrued professional fees and consultants		331		31
Accrued logistics costs		578		2,067
Product related accruals		2,984		1,691
Sales tax payable		678		1,111
Sales return reserve		590		817
Accrued fulfillment expense		744		1,075
Accrued insurance		967		90
Federal payroll taxes payable		4,449		1,374
Accrued interest payable		338		138
Accrued legal		375		1,233
Right-of-Use-Liabilities (1)		—		428
All other accruals		5,425		2,648
Accrued and other current liabilities	$	17,621	$	12,904

(1) On January 1, 2022, the Company recorded an aggregate of approximately $0.7 million of right-of-use assets and corresponding $0.7 million of lease liabilities upon adoption of ASC 842. Right-of-Use Liabilities of $0.4 million and corresponding lease liabilities are included in the accrued and other current liabilities line item respectively on the condensed consolidated balance sheets. See the discussion for the adoption of the lease accounting standard described in Note 2.