Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Certain Balance Sheet Accounts

Certain Balance Sheet Accounts

Property and Equipment, net

Property and equipment consisted of the following as of:

	December 31, 2021		December 31, 2020
Tooling and manufacturing equipment	$	2,333	$	1,731
Furniture and fixtures	579		569
Computer equipment	625		214
Software	213		213
Leasehold improvements	26		9
Total property and equipment	3,776		2,736
Less accumulated depreciation and amortization	(1,906)		(1,018)
Property and equipment, net	$	1,870	$	1,718

Depreciation and amortization expense on property and equipment was $987 and $765 for the years ended December 31, 2021 and 2020, respectively. For the years ended December 31, 2021 and 2020, the Company allocated $610 and $462, respectively, of depreciation and amortization expense related to tooling and manufacturing equipment and software to cost of revenues.

Accrued and Other Expenses

Accrued and other expenses included accrued sales returns of $21,179 and $2,844 as of December 31, 2021 and December 31, 2020, respectively. As described in Note 1, $20,145 of the accrued sales returns was attributable to returns resulting from the Warning Letter.

Changes in accrued warranty were as follows:

	For the Year Ended December 31,
	2021		2020
Accrued warranty, beginning of period	$	924	$	378
Provision for warranties issued during the period	584		1,840
Settlements of warranty claims during the period	(847)		(1,294)
Accrued warranty, end of period	$	661	$	924