Accrued expenses and other current liabilities consist of the following (in thousands):
Schedule of other accrued expenses |
|
|
|
|
|
|
|
|
|
|
September 30, 2023 |
|
|
December 31, 2022 |
|
Payroll and related benefits and taxes |
|
$ |
5,794 |
|
|
$ |
8,081 |
|
Fair value of embedded derivatives related to Convertible Debt |
|
|
2,584 |
|
|
|
5,353 |
|
Royalties |
|
|
3,268 |
|
|
|
3,610 |
|
Loan success fee related to Convertible Debt |
|
|
2,858 |
|
|
|
2,858 |
|
Agent and sales commissions |
|
|
956 |
|
|
|
1,224 |
|
Right-of-use lease liability, current portion |
|
|
2,365 |
|
|
|
2,923 |
|
Tax liabilities |
|
|
1,049 |
|
|
|
1,301 |
|
Restructuring costs |
|
|
1,487 |
|
|
|
231 |
|
Inventory purchases |
|
|
3,833 |
|
|
|
730 |
|
Product warranty liabilities |
|
|
1,203 |
|
|
|
1,478 |
|
Product marketing |
|
|
82 |
|
|
|
376 |
|
Manufacturing subcontractor costs |
|
|
1,036 |
|
|
|
1,787 |
|
Legal and professional services |
|
|
1,226 |
|
|
|
1,282 |
|
Other |
|
|
1,665 |
|
|
|
1,009 |
|
Other accrued expenses |
|
$ |
29,406 |
|
|
$ |
32,243 |
|