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Accrued Expenses and Other Current Liabilities
 3 Months Ended
Mar. 31, 2022
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

Note 13 — Accrued Expenses and Other Current Liabilities

 

Accrued expenses and other current liabilities consisted of the following as of March 31, 2022 and December 31, 2021: 

 

(In thousands)  March 31,
2022		   December 31,
2021		 
Accrued acquisition liability (1)  $11,179   $9,198 
Sales tax payable (2)   5,520    5,290 
Accrued construction costs   8,542    8,803 
Compensation related fees   3,232    3,491 
Accrued professional fees   466    1,104 
Accrued warranty expenses   398    398 
Accrued consulting fees   
—
    75 
Accrued inventory purchases   536    201 
Financing lease liabilities   182    156 
Accrued non-income taxes   57    48 
   Total accrued expenses and other current liabilities  $30,112   $28,764 

 

(1)Accrued acquisition liabilities includes both the contingent consideration and the value of held back Common Stock associated with the 2022 acquisition of Lab Society and the 2021 acquisitions of Precision, Cascade and PurePressure.

 

(2)Sales tax payable primarily represents identified sales and use tax liabilities arising from our acquisition of Precision and Cascade. These amounts are included as part of our initial purchase price allocations and are the subject matter of an indemnification claim under the Precision and Cascade acquisition agreement.