Certain Balance Sheet Accounts (Tables)

9 Months Ended

Sep. 30, 2021

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS [Abstract]

Components of Inventories

Inventory consisted of the following as of:

	September 30, 2021		December 31, 2020
Finished goods	$	9,219	$	7,331
Raw materials		1,006		581
Total inventory	$	10,225	$	7,912

Schedule of Capitalized Transaction Costs

Capitalized transaction costs consisted of the following as of:

	September 30, 2021		December 31, 2020
Capitalized transaction costs	$	—	$	522

Schedule of Prepaid Expense and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of:

	September 30, 2021		December 31, 2020
Prepaid insurance	$	4,531	$	499
Prepaid expenses		872		163
Prepaid hosting		527		369
Point of purchase ("POP") displays		488		376
Prepaid inventory		387		-
Right of return asset		282		146
Other current assets		1		93
Total prepaid expenses and other current assets	$	7,088	$	1,646

Schedule of Property and Equipment

Property and equipment consisted of the following as of:

	September 30, 2021			December 31, 2020
Tooling and manufacturing equipment	$	2,220		$	1,731
Furniture and fixtures		569			569
Computer equipment		471			214
Software		213			213
Leasehold improvements		26			9
Total property and equipment		3,499			2,736
Less accumulated depreciation and amortization		(1,610	)		(1,018	)
Property and equipment, net	$	1,889		$	1,718

Schedule of Intangible Assets

Intangible assets consisted of the following as of:

	September 30, 2021
	Gross		Accumulated Amortization			Net
Patents and trademarks	$	602	$	(151	)	$	451
Film production costs		277		(140	)		137
Total intangible assets	$	879	$	(291	)	$	588
	December 31, 2020
	Gross		Accumulated Amortization			Net
Patents and trademarks	$	511	$	(119	)	$	392
Film production costs		278		(65	)		213
Total intangible assets	$	789	$	(184	)	$	605

Summary of Amortization Expenses

The future aggregate amounts of amortization expense to be recognized related to finite-lived intangible assets as of September 30, 2021 is as follows for the:

Years Ending December 31:	Amount
Remainder of 2021	$	38
2022		152
2023		46
2024		44
2025		44
Thereafter		103
	$	427

Schedule of Internally Developed Software

Internally developed software was the following as of:

	September 30, 2021		December 31, 2020
Internally developed software	$	617	$	-

Schedule of Accrued and Other Expenses

Accrued and other expenses consisted of the following as of:

	September 30, 2021		December 31, 2020
Accrued and other expenses:
Accrued sales returns	$	4,022	$	2,844
Discounts and allowances		4,009		1,747
Payroll liabilities		2,689		1,768
Sales tax payable		1,625		1,886
Accrued warranty		1,190		924
Other accrued expenses		3,896		1,423
Total accrued expenses	$	17,431	$	10,592

Schedule of Accrued Warranty

Changes in accrued warranty were as follows:

	For the Three Months Ended September 30,
	2021			2020
Accrued warranty, beginning of period	$	992		$	892
Provision for warranties issued during the period		485			334
Settlements of warranty claims during the period		(287	)		(300	)
Accrued warranty, end of period	$	1,190		$	926
	For the Nine Months Ended September 30,
	2021			2020
Accrued warranty, beginning of period	$	924		$	378
Provision for warranties issued during the period		708			1,427
Settlements of warranty claims during the period		(442	)		(879	)
Accrued warranty, end of period	$	1,190		$	926