SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Estimated Useful Lives of Assets

The estimated useful lives of the Company’s assets are as follows:

	ESTIMATED USEFUL LIVES
Computer hardware and software	3 years
Furniture and fixtures	3 - 5 years
Machinery and equipment	3 - 5 years
Gondolas	3 years
Leasehold improvements	Lesser of useful life or term of lease

Property and equipment, net consisted of the following:

	As of December 31, 2022		As of December 31, 2021
			(As Restated)
(In thousands)	(Successor)		(Predecessor)
Computer hardware, software and equipment	$	944	$	752
Furniture and fixture	724		—
Machinery and equipment	608		70
Internally developed software	889		1,041
Gondolas	6,040		—
Leasehold improvements	2,051		13
Total property and equipment	$	11,256	$	1,876
Less accumulated depreciation	(2,928)		(678)
Property and equipment, net	$	8,328	$	1,198