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Accrued Expenses and Other Current Liabilities
 12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities—which include both third-party and related-party balances—comprise the following items as of:
 (in thousands)
December 31, 2025December 31, 2024
Accrued payroll and benefits$22,428 ¹$27,713 
Accrued legal contingencies3,238 9,091 
Customer deposits4,385 3,027 
Accrued liabilities with related parties
13,178 11,077 
Other current liabilities15,449 5,846 
$58,678 $56,754 
1.
Accrued payroll and benefits decreased by $8,873 thousand in 2025 due to the reduction of discretionary management bonuses.
Asset Retirement Obligation
Due to the build out of the FF aiFactory California, the Company has an asset retirement obligation (“ARO”) totaling $0.9 million and $0.8 million as of December 31, 2025 and December 31, 2024, respectively. The ARO is recorded in Other liabilities with a corresponding ARO asset within Land, buildings and building improvements and Tooling, machinery, and equipment. The ARO asset is depreciated to operating expense over the remaining term of the lease through December 2027.
Accrued Legal Contingencies

As of December 31, 2025 and December 31, 2024, the Company had recorded accrued legal contingencies of $3.2 million and $9.1 million, respectively. The Company records an accrual for loss contingencies when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated.