ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following (in thousands):

	As of June 30, 2023		As of December 31, 2022
Liability for vehicles acquired under OEM program	$	907	$	—
Accrued payroll related costs	3,539		14,048
Provision for DMV refunds	1,235		1,080
Accrued sales taxes	973		3,957
Class A common stock subject to repurchase liability, current	27		44
Interest payable	960		960
Provision for sales returns and cancellations	2,460		4,304
Other accrued expenses	6,425		9,479
Total accrued expenses and other current liabilities	$	16,526	$	33,872