| CERTAIN LIABILITY ACCOUNTS |
|
CERTAIN LIABILITY ACCOUNTS | Accrued expenses and other current liabilities as of December 31, 2022 and December 31, 2021 were as follows (in thousands):
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
Deferred revenue |
|
$ |
5,058 |
|
|
$ |
4,524 |
|
Business Combination consideration payable |
|
|
5,000 |
|
|
|
— |
|
Accrued interest |
|
|
1,622 |
|
|
|
— |
|
Payroll and other employee costs |
|
|
1,300 |
|
|
|
2,196 |
|
Sales tax payable |
|
|
1,191 |
|
|
|
1,113 |
|
Accrued transaction costs |
|
|
840 |
|
|
|
1,750 |
|
Inventory accrual |
|
|
503 |
|
|
|
1,126 |
|
Deferred rent |
|
|
— |
|
|
|
1,573 |
|
Other accrued expenses and current liabilities |
|
|
2,312 |
|
|
|
1,736 |
|
| |
|
|
|
|
|
|
|
|
Total |
|
$ |
17,826 |
|
|
$ |
14,018 |
|
| |
|
|
|
|
|
|
|
| Other long-term liabilities as of December 31, 2022 and December 31, 2021 were as follows (in thousands):
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
Deferred transaction costs payable |
|
$ |
10,979 |
|
|
$ |
— |
|
Business Combination consideration payable |
|
|
3,355 |
|
|
|
— |
|
Deferred PIPE issuance costs payable |
|
|
1,160 |
|
|
|
— |
|
Standby agreement derivative liability |
|
|
847 |
|
|
|
— |
|
Legal settlement |
|
|
621 |
|
|
|
— |
|
PIPE principal accretion |
|
|
617 |
|
|
|
— |
|
Warrant liability |
|
|
— |
|
|
|
561 |
|
Other long-term liabilities |
|
|
187 |
|
|
|
173 |
|
| |
|
|
|
|
|
|
|
|
Total |
|
$ |
17,766 |
|
|
$ |
734 |
|
| |
|
|
|
|
|
|
|
|
|