Inventory consisted of the following.


	As of December 31,
	2022		2021
Finished Goods	$	74,276	$	33,007
Raw Materials		1,449		201
Total inventory	$	75,725	$	33,208

The Company writes-down inventory for any excess or obsolete inventories or when the Company believes the net realizable value of inventories is less than the carrying value. During the years ended December 31, 2022, 2021 and 2020, the Company recorded write-downs of $117, $358 and $232, respectively.

Prepaid expenses and other current assets consisted of the following.


	As of December 31,
	2022		2021
Prepaid expenses	$	5,042	$	15,084
Other current assets		4,140		2,285
Total prepaid expenses and other current assets	$	9,182	$	17,369

Prepaid expenses decreased during the year ended December 31, 2022 from the previous year, partially due to $2,441 of impairment related to prepaid licenses which the Company determined had no future value. Asset impairment is recorded in general and administrative expenses on the Consolidated Statements of Operations and Comprehensive Loss.

Property and equipment, net consisted of the following.


	As of December 31,
	2022			2021
Computer hardware	$	2,192		$	1,768
Leasehold improvements		698			284
Warehouse and other equipment		632			461
Furniture and fixtures		163			161
Property and equipment		3,685			2,674
Less: Accumulated depreciation		(1,616	)		(800	)
Total property and equipment, net	$	2,069		$	1,874

Depreciation and amortization expense on all property, plant and equipment was $816, $463 and $443 during the years ended December 31, 2022, 2021 and 2020, respectively.

Intangible assets, net consisted of the following.


	As of December 31,
	2022							2021
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization		Net
Customer relationships	$	22,990	$	(1,778	)	$	21,212	$	3,290	$	-	$	3,290
Developed technology		10,600		(1,440	)		9,160		300		-		300
Trade name		900		(149	)		751		-		-		-
Total intangible assets, net	$	34,490	$	(3,367	)	$	31,123	$	3,590	$	-	$	3,590

Amortization expense on all intangible assets was $3,367 for the year ended December 31, 2022. There was no amortization expense for the years ended December 31, 2021 or 2020, as the assets were acquired on December 31, 2021 or thereafter. Accumulated amortization on all intangible assets was $3,367 as of December 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
2023	$	3,873
2024		3,873
2025		3,873
2026		3,873
2027		3,734
Thereafter		11,897
Total	$	31,123

Other long-term assets consisted of the following.


	As of December 31,
	2022		2021
Operating lease - ROU asset, net	$	3,968	$	2,927
Capitalized software costs		3,066		-
Restricted cash, long-term portion		247		495
Other long-term assets		2,240		3,790
Total other long-term assets	$	9,521	$	7,212

Amortization expense on capitalized software costs was $79 for the year ended December 31, 2022 and was recorded in general and administrative expenses on the Consolidated Statements of Operations and Comprehensive Loss. No amortization expense was recorded related to capitalized software costs for the years ended December 31, 2021 or 2020. Additionally, the Company recorded impairment of $2,000 related to a note receivable within other long-term assets on the Consolidated Balance Sheets. Impairment is recorded in general and administrative expenses on the Consolidated Statements of Operations and Comprehensive Loss.

Accrued expenses and other current liabilities consisted of the following.


	As of December 31,
	2022		2021
Accrued compensation costs	$	14,157	$	6,588
Accrued expenses		8,571		4,559
Warranty allowance		2,277		6,106
Other		9,391		4,981
Total accrued expenses and other current liabilities	$	34,396	$	22,234