| Balance Sheet Components Inventories consisted of the following:
| | | | | | | | | | | | | | | | | September 30,
2022 | | December 31,
2021 | | | (in thousands) | | Raw materials | | $ | 888 | | | $ | 908 | | | Work in process | | 592 | | | 670 | | | Finished goods | | 13,523 | | | 8,247 | | | Total | | $ | 15,003 | | | $ | 9,825 | |
Accrued and other current liabilities consisted of the following:
| | | | | | | | | | | | | | | | | September 30,
2022 | | December 31,
2021 | | | (in thousands) | | Gift card and site credit liabilities | | $ | 18,980 | | | $ | 13,223 | | | Accrued vendor liabilities | | 8,701 | | | 6,031 | | | Allowance for returns | | 7,326 | | | 6,209 | | | Accrued compensation | | 5,623 | | | 6,438 | | | Deferred revenue | | 6,326 | | | 5,878 | | | Accrued taxes | | 4,440 | | | 5,728 | | | Accrued other | | 1,969 | | | 1,746 | | | Total | | $ | 53,365 | | | $ | 45,253 | |
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