Accrued and Other Current Liabilities

3 Months Ended

Mar. 31, 2023

Accrued Liabilities And Other Liabilities [Abstract]

ACCRUED AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of December 31, 2022 and March 31, 2023 (in thousands):


	December 31, 2022		March 31, 2023
Accrued compensation costs	$	53	$	39
Accrued professional fees and consultants		461		88
Accrued logistics costs		609		551
Product related accruals		1,248		1,218
Sales tax payable		711		775
Sales return reserve		646		424
Accrued fulfillment expense		755		541
Accrued insurance		356		6
Federal payroll taxes payable		1,467		1,319
Accrued interest payable		190		177
Warrant liability		3,473		3,827
All other accruals		4,285		4,080
Accrued and current liabilities	$	14,254	$	13,045

The Company sponsors, through its professional employer organization provider, a 401(k) defined contribution plan covering all eligible US employees. Contributions to the 401(k) plan are discretionary. Currently, the Company does not match or make any contributions to the 401(k) plan.