SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023		As of December 31, 2022
(In thousands)	(Successor)
Computer hardware, software and equipment	$	689	$	944
Furniture and fixture	533		724
Machinery and equipment	812		608
Internally developed software	854		889
Gondolas	7,078		6,040
Leasehold improvements	2,070		2,051
Total property and equipment	$	12,036	$	11,256
Less accumulated depreciation	(6,105)		(2,928)
Property and equipment, net	$	5,931	$	8,328