v3.23.1
CERTAIN LIABILITY ACCOUNTS (Tables)
 12 Months Ended
Dec. 31, 2022
Liabilities [Abstract]  
Schedule Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities as of December 31, 2022 and December 31, 2021 were as follows (in thousands):
 
    
December 31,
2022
     
December 31,
2021
  
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  
    
 
 
     
 
 
  
Schedule of Other Long-term Liabilities
Other long-term liabilities as of December 31, 2022 and December 31, 2021 were as follows (in thousands):
 
    
December 31,
2022
     
December 31,
2021
  
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