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Accrued Expenses and Other Liabilities
9 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]  
Accrued Expenses and Other Liabilities
8.
ACCRUED EXPENSES AND OTHER LIABILITIES
Accrued expenses and other liabilities consist of the following (in thousands):
 
    
September 30,

2022
    
December 31,
2021
 
Sales and marketing
   $ 43,564      $ 16,439  
Compensation and benefits
     9,075        25,450  
Operating lease liabilities
     7,596        7,066  
Manufacturing costs
     3,503        4,110  
Income taxes
     7,850        —    
Billings in excess of revenues
     1,213        1,436  
Other
     3,694        3,540  
    
 
 
    
 
 
 
Total accrued expenses and other liabilities
   $ 76,495      $ 58,041