Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of Accounts Receivable

Accounts receivable consist of the following:

	December 31,
	2022		2021
(in thousands)
Trade accounts receivable	$	128,437	$	194,757
Other receivables	8,550		6,205
Less: Allowance for credit losses	(448)		(1,454)
Total accounts receivable, net	$	136,539	$	199,508

Schedule Customer of Concentration

Customers that accounted for 10% or greater of accounts receivable, net as of December 31, 2022 and 2021 were as follows:

	December 31,
	2022		2021
Customer A	22	%	23	%
Customer B	12	%	12	%

Customers with revenue equal to or greater than 10% of total revenue for the periods indicated were as follows:

	December 31,
	2021		2020
Customer A	11	%	*
Customer B	*		11	%
Customer C	10	%	14	%
Customer D	14	%	14	%

* Revenue was less than 10%.

Property, Plant and Equipment

The Company uses the following estimated useful lives:

Computer software, software development costs and equipment	3-5 years
Furniture and fixtures	5-7 years
Manufacturing tools and equipment	3-5 years
Leasehold improvements	Shorter of lease term or remaining life of the asset

The composition of property and equipment is as follows:

	December 31,
	2022		2021
(in thousands)
Computer software, software development costs and equipment	$	86,929	$	70,663
Furniture and fixtures	2,941		5,243
Leasehold improvements	5,057		4,018
Manufacturing tools and equipment	35,396		29,753
Assets under construction	13,134		9,118
Total cost of property and equipment	143,457		118,795
Less: accumulated depreciation	(80,050)		(65,534)
Property and equipment, net	$	63,407	$	53,261

Schedule of Sale Refund Liability

Changes in the reserve for sales refunds were as follows:

	December 31,
	2022		2021
(in thousands)
Balance at beginning of period	$	7,826	$	3,515
Additions that reduced net revenue	18,977		15,889
Deductions from reserves for current year returns	(19,530)		(11,578)
Balance at end of period	$	7,273	$	7,826

Schedule of Product Warranty Reserves

Changes in the reserve for product warranties were as follows:

	December 31,
	2022		2021
(in thousands)
Balance at beginning of period	$	2,398	$	1,284
Additions charged to cost of revenue	8,146		7,261
Repairs and replacement costs incurred	(8,060)		(6,147)
Balance at end of period	$	2,484	$	2,398