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Accrued and Other Current Liabilities | 6 Months Ended
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Jun. 30, 2022
Accrued Liabilities And Other Liabilities [Abstract] |
Accrued and Other Current Liabilities |
5. | ACCRUED AND OTHER CURRENT LIABILITIES
Accrued expenses and other current liabilities consisted of the following as of December 31, 2021 and June 30, 2022:
|  | December 31, 2021 |  |  | June 30, 2022 |
|  | (in thousands) |
Accrued compensation costs |  | $ | 162 |  |  | $ | 201 |
Accrued professional fees and consultants |  |  | 331 |  |  |  | 31 |
Accrued logistics costs |  |  | 578 |  |  |  | 2,067 |
Product related accruals |  |  | 2,984 |  |  |  | 1,691 |
Sales tax payable |  |  | 678 |  |  |  | 1,111 |
Sales return reserve |  |  | 590 |  |  |  | 817 |
Accrued fulfillment expense |  |  | 744 |  |  |  | 1,075 |
Accrued insurance |  |  | 967 |  |  |  | 90 |
Federal payroll taxes payable |  |  | 4,449 |  |  |  | 1,374 |
Accrued interest payable |  |  | 338 |  |  |  | 138 |
Accrued legal |  |  | 375 |  |  |  | 1,233 |
Right-of-Use-Liabilities (1) |  |  | — |  |  |  | 428 |
All other accruals |  |  | 5,425 |  |  |  | 2,648 |
Accrued and other current liabilities |  | $ | 17,621 |  |  | $ | 12,904 |
| (1) | On January 1, 2022, the Company recorded an aggregate of approximately $0.7 million of right-of-use assets and corresponding $0.7 million of lease liabilities upon adoption of ASC 842. Right-of-Use Liabilities of $0.4 million and corresponding lease liabilities are included in the accrued and other current liabilities line item respectively on the condensed consolidated balance sheets. See the discussion for the adoption of the lease accounting standard described in Note 2.
The Company sponsors, through its professional employer organization provider, a 401(k) defined contribution plan covering all eligible US employees. Contributions to the 401(k) plan are discretionary. Currently, the Company does not match or make any contributions to the 401(k) plan.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
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