Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

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

	March 31, 2023		December 31, 2022
Accrued payroll and benefits	$	25,481	$	20,502
Accrued legal contingencies	16,000		18,940
Engineering, design and testing services received not invoiced	10,591		9,443
Deposits from customers	3,610		3,573
Other current liabilities	11,298		13,251
Total accrued expenses and other current liabilities	$	66,980	$	65,709

In connection with the Palantir platform hosting arrangement entered into during 2021, the Company has accrued $3.0 million and $2.5 million as of March 31, 2023 and December 31, 2022, respectively, in other current liabilities and recorded $4.9 million and $2.5 million as of March 31, 2023 and December 31, 2022, respectively, in accounts payable. During the three months ended March 31, 2023 and 2022, the company recognized expense of $2.0 million related to the Palantir hosting arrangement.