Accrued expenses and other current liabilities consisted of the following as of December 31, 2020 and June 30, 2021:
|
|
December 31,
2020 |
|
|
June 30,
2021 |
|
|
|
(in thousands) |
|
Accrued compensation costs |
|
$ |
293 |
|
|
$ |
98 |
|
Accrued professional fees and consultants |
|
|
483 |
|
|
|
1,723 |
|
Accrued logistics costs |
|
|
1,068 |
|
|
|
2,376 |
|
Product related accruals |
|
|
3,221 |
|
|
|
2,910 |
|
Sales tax payable |
|
|
457 |
|
|
|
739 |
|
Sales return reserve |
|
|
547 |
|
|
|
1,155 |
|
Insurance financing |
|
|
476 |
|
|
|
— |
|
Accrued fulfillment expense |
|
|
381 |
|
|
|
1,073 |
|
Accrued insurance |
|
|
476 |
|
|
|
1,844 |
|
Federal payroll taxes payable |
|
|
330 |
|
|
|
1,162 |
|
Accrued interest payable |
|
|
137 |
|
|
|
903 |
|
Transition services payable to seller |
|
|
— |
|
|
|
8,231 |
|
All other accruals |
|
|
471 |
|
|
|
2,459 |
|
Accrued and other current liabilities |
|
$ |
8,340 |
|
|
$ |
24,673 |
|
|