Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2022

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, 2022		December 31, 2021
Tooling and manufacturing equipment	$	2,731	$	2,333
Furniture and fixtures	639		579
Computer equipment	660		625
Software	106		213
Leasehold improvements	29		26
Total property and equipment	4,165		3,776
Less accumulated depreciation and amortization	(3,057)		(1,906)
Property and equipment, net	$	1,108	$	1,870

Depreciation and amortization expense on property and equipment was $1,264 and $987 for the years ended December 31, 2022 and 2021, respectively. For the years ended December 31, 2022 and 2021, the Company allocated $807 and $610, 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 $6,756 and $21,179 as of December 31, 2022 and December 31, 2021, respectively. As described in Note 1, $4,958 and $20,145 of the accrued sales returns was attributable to returns resulting from the Warning Letter as of December 31, 2022 and 2021, respectively.

Changes in accrued warranty were as follows:

	For the Year Ended December 31,
	2022		2021
Accrued warranty, beginning of period	$	661	$	924
Provision for warranties issued during the period	526		584
Settlements of warranty claims during the period	(475)		(847)
Accrued warranty, end of period	$	712	$	661