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Balance Sheet Components
 12 Months Ended
Dec. 31, 2023
Inventory Disclosure [Abstract]  
Balance Sheet Components Balance Sheet Components
Inventories consist of the following as of the periods indicated:

(in thousands)December 31, 2023December 31, 2022
Raw materials$24,406 $38,373 
Finished goods66,915 71,283 
Total inventories $91,321 $109,656 

As a result of the Company’s decision, with respect to Syndeo devices, to market and sell Syndeo 3.0 devices exclusively, the Company has designated all Syndeo 1.0 and 2.0 builds on-hand as obsolete, resulting in an inventory write-down of $19.6 million during the year ended December 31, 2023. Refer to Note 18 – Restructuring Charges for further detail. The Company also identified $18.3 million in discontinued, excess, or obsolete inventory during the year ended December 31, 2023.

Accrued payroll-related expenses consist of the following as of the periods indicated:

(in thousands)December 31, 2023December 31, 2022
Accrued compensation and payroll taxes
$10,458 $5,511 
Accrued sales commissions7,565 10,523 
Accrued benefits4,005 5,643 
Total accrued payroll-related expenses$22,028 $21,677 

Other accrued expenses consist of the following as of the periods indicated:

(in thousands)December 31, 2023December 31, 2022
Sales and VAT tax payables$4,971 $4,904 
Royalty liabilities3,914 2,348 
Accrued interest2,344 2,344 
Note payable due seller — 1,819 
Other8,617 3,768 
Total other accrued expenses$19,846 $15,183 

Long-lived assets, which includes property and equipment, net and right-of-use assets, net, by geographic region were as follows for the periods indicated:

(in thousands)December 31, 2023December 31, 2022
U.S.$13,937 $19,974 
United Kingdom4,174 3,577 
China3,398 4,620 
Rest of World4,837 5,650 
Total long-lived assets$26,346 $33,821 

As of December 31, 2023 and 2022, the Company has approximately $15 million and $6 million, respectively, of non-trade receivables from certain of its manufacturing vendors resulting from the sale of components to these vendors who manufacture or assemble final products for the Company, which is included in prepaid expenses and other current assets on the Consolidated Balance Sheets. The Company purchases components directly from suppliers and do not reflect the sale of these components to the manufacturing vendors in net sales.