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BALANCE SHEET DETAIL
9 Months Ended
Sep. 30, 2020
Condensed Financial Information Disclosure [Abstract]  
BALANCE SHEET DETAILS BALANCE SHEET DETAILS
Inventory
Inventory as of September 30, 2020 and December 31, 2019 was comprised of the following (in thousands):
 September 30,
2020
December 31,
2019
Raw materials$4,889 $4,503 
Work in process797 415 
Finished goods2,999 5,053 
 $8,685 $9,971 
As of September 30, 2020, the Company had no inventory outside the United States. As of December 31, 2019, the Company had inventory outside the United States of $0.3 million. The Company recorded inventory write-downs of $0.1 million and $0.4 million for the three and nine months ended September 30, 2020, respectively. The Company had no inventory write-downs for the three and nine months ended September 30, 2019.
Accrued expenses
Accrued expenses as of September 30, 2020 and December 31, 2019 were as follows (in thousands):
 September 30,
2020
December 31,
2019
Accrued payroll expenses (1)
$8,634 $8,787 
Other accrued liabilities1,183 2,069 
 $9,817 $10,856 
(1) This includes a $6.2 million tax liability associated with a related party transaction as discussed in Note 11.