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Revenue
 6 Months Ended
Jun. 30, 2023
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
The Company recognizes revenue when it satisfies a performance obligation by transferring control of a good or service to a customer. Revenue is measured based on the consideration that the Company expects to be entitled to in exchange for the goods or services transferred. Taxes that are collected from a customer concurrent with revenue-producing activities are excluded from revenue.

Disaggregated revenue, net by major source was as follows (in thousands):
Three months endedSix months ended
June 30,
2023		June 26,
2022		June 30,
2023		June 26,
2022
Electric Motorcycles
Electric motorcycles$681 $4,874 $2,092 $6,982 
Parts, accessories and apparel81 275 152 483 
$762 $5,149 $2,244 $7,465 
STACYC
Electric balance bikes$5,276 $6,488 $10,784 $13,810 
Parts, accessories and apparel988 869 1,760 1,632 
$6,264 $7,357 $12,544 $15,442 
Total Revenue, net$7,026 $12,506 $14,788 $22,907 

Revenue from the sale of electric motorcycles, electric balance bikes as well as parts and accessories and apparel are recorded when control is transferred to the customer, generally at the time of shipment to independent dealers and distributors or at the time of delivery to retail customers.

The Company offers sales incentive programs to independent dealers and retail customers designed to promote the sale of its products. The Company estimates its variable consideration related to its sales incentive programs using the expected value method. The Company accounts for consideration payable to a customer as part of its sales incentives as a reduction of revenue, which is accrued at the later of the date the related sale is recorded or the date the incentive program is both approved and communicated.

The Company offers the right to return eligible parts and accessories and apparel. When the Company offers a right to return, it estimates returns based on an analysis of historical trends and records revenue on the initial sale only in the amount that it expects to be entitled. The remaining consideration is deferred in a refund liability account. The refund liability is remeasured for changes in the estimate at each reporting date with a corresponding adjustment to revenue.

Variable consideration related to sales incentives and rights to return is adjusted at the earliest of when the amount of consideration the Company expects to receive changes, or the consideration becomes fixed. Adjustments for variable consideration related to previously recognized sales were $250 thousand during the three and six months ended June 30, 2023 and were not material for the three and six months ended June 26, 2022.

Shipping and handling costs associated with freight after control of a product has transferred to a customer are accounted for as fulfillment costs. The Company accrues for the shipping and handling in the same period that the related revenue is recognized.
The Company offers standard, limited warranties on its electric motorcycles, electric balance bikes, and parts and accessories. These warranties provide assurance that the product will function as expected and are not separate performance obligations. The Company accounts for estimated warranty costs as a liability when control of the product transfers to the customer.

Contract Liabilities

The Company maintains certain contract liability balances related to payments received at contract inception in advance of the Company’s performance under the contract that generally relates to customer deposits for electric balance bikes and electric motorcycles. Contract liabilities are recognized as revenue once the Company performs under the contract. Contract liabilities of $206 thousand and $163 thousand were included in Accrued liabilities in the Company's Consolidated balance sheets as of June 30, 2023 and December 31, 2022, respectively.

Previously recorded contract liabilities recognized as revenue in the three months ended June 30, 2023 and June 26, 2022 was $85 thousand and $895 thousand, respectively, and $163 thousand and $2,185 thousand in the six months ended June 30, 2023 and June 26, 2022, respectively. The Company expects to recognize all $206 thousand of the remaining unearned revenue in 2023.