Inventory consisted of the following.


	March 31, 2022		December 31, 2021
Finished Goods	$	42,259	$	33,007
Raw Materials		-		201
Total inventory	$	42,259	$	33,208

We write-down inventory for any excess or obsolete inventories or when we believe that the net realizable value of inventories is less than the carrying value. During the three months ended March 31, 2022, we recorded write-downs of $82, which is a component of cost of revenues on the Consolidated Statements of Operations. There were no write-downs recorded for the three months ended March 31, 2021.

Prepaid expenses and other current assets consisted of the following.


	March 31, 2022		December 31, 2021
Prepaid expenses	$	12,580	$	15,084
Other current assets		3,254		2,285
Total prepaid expenses and other current assets	$	15,834	$	17,369

Property and equipment, net consisted of the following.


	March 31, 2022			December 31, 2021
Computer hardware	$	1,814		$	1,768
Warehouse and other equipment		461			461
Leasehold improvements		459			284
Furniture and fixtures		162			161
Property and equipment, gross		2,896			2,674
Less: Accumulated depreciation		(990	)		(800	)
Total property and equipment, net	$	1,906		$	1,874

Depreciation and amortization expense on all property, plant and equipment was $190 and $80 during the three months ended March 31, 2022 and 2021, respectively.

Other long-term assets consisted of the following.


	March 31, 2022		December 31, 2021
Intangible assets, net	$	29,871	$	3,590
Operating lease - ROU asset, net		2,640		2,927
Restricted cash, long-term portion		495		495
Other long-term assets		5,532		3,790
Total other long-term assets	$	38,538	$	10,802

Intangible assets, net, which is included in Other long-term assets on the Consolidated Balance Sheets, consisted of the following.


	March 31, 2022			December 31, 2021
Customer relationships	$	18,590		$	3,290
Developed technology		10,600			300
Trade name		900
Less: Accumulated amortization		(219	)		-
Total intangible assets, net	$	29,871		$	3,590

Amortization expense on all intangible assets was $219 for the three months ended March 31, 2022. For the three months ended March 31, 2021 there was no amortization expense recorded as the assets were not acquired until December 2021. Accumulated amortization on all intangible assets was $219 as of March 31, 2022 There was no accumulated amortization as of December 31, 2021. Total future amortization for finite-lived assets is estimated as follows.


	Amortization Expense
2022 - Remaining	$	2,808
2023		3,433
2024		3,433
2025		3,433
2026		3,433
Thereafter		13,331
Total	$	29,871

Accrued expenses and other current liabilities consisted of the following.


	March 31, 2022		December 31, 2021
Accrued acquisition consideration	$	14,080	$	2,665
Accrued expenses		6,976		4,559
Accrued compensation costs		4,632		6,588
Warranty allowance		4,595		6,106
Other		4,039		2,316
Total accrued expenses and other current liabilities	$	34,322	$	22,234