Accrued Expenses and Other Current Liabilities

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

Deposits and Other Current Assets [Abstract]

Accrued Expenses and Other Current Liabilities

6. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	March 31, 2022		December 31, 2021
Accrued payroll and benefits	$	25,865	$	21,752
Accrued legal contingencies		13,600		16,881
Tooling, machinery and equipment received not invoiced		—		7,243
Engineering, design and testing services received not invoiced		20,750		6,620
Deposits from customers		4,226		4,354
Due to affiliates		7,075		6,673
Obligation to issue registered shares of Class A Common Stock (1)		—		12,635
Other current liabilities		15,250		14,354
Total accrued expenses and other current liabilities	$	86,766	$	90,512

(1) The obligation to issue registered shares of Class A Common Stock was reclassified to Commitment to issue Class A Common Stock upon the adoption of ASU 2020-06 (see Note 7, Fair Value of Financial Instruments).

7. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following as of December 31:

	2021		2020
Accrued expenses and other current liabilities
Accrued payroll and benefits	$	21,752	$	19,180
Accrued legal contingencies		16,881		5,025
Capital lease, current portion		2,574		4,396
Tooling, machinery, and equipment received not invoiced		7,243		509
Engineering, design, and testing services received not invoiced		6,620		—
Deposits from customers		4,354		3,523
Due to affiliates		6,673		5,123
Obligation to issue registered shares of Class A Common Stock		12,635		—
Other current liabilities		11,780		14,626
Total accrued expenses and other current liabilities	$	90,512	$	52,382