Supplemental Financial Statement Information (Tables)

9 Months Ended

Sep. 30, 2021

The following table summarizes the composition of other current assets as of the dates indicated:


(in thousands)	September 30, 2021		December 31, 2020
Other current assets:
VAT refund receivable	$	146	$	4,391
Prepaid expenses	3,569		1,542
Indemnification receivable, net	124		921
Other	7,172		4,038
	$	11,011	$	10,892

The following table summarizes the composition of accrued expenses and other current liabilities as of the dates indicated:


(in thousands)	September 30, 2021		December 31, 2020
Accrued expenses and other current liabilities:
VAT payable	$	3,084	$	9,882
Contingent consideration	1,710		—
Payroll related including bonus	5,814		2,361
Accrued professional fees	4,341		1,750
Accrued third-party logistics fees	272		1,295
Refund liability	1,100		785
Current portion of long-term debt	1,429		182
Other	5,152		3,317
	$	22,902	$	19,572

Changes in our customer deposits liability balance during the nine months ended September 30, 2021 were as follows:


(in thousands)	Customer Deposits
Balance as of December 31, 2020	$	2,729
Customer deposits assumed as part of KushCo acquisition (Note 3 - Business Acquisitions)	3,934
Increases due to deposits received, net of other adjustments	9,728
Revenue recognized	(9,874)
Balance as of September 30, 2021	$	6,517

The components of accumulated other comprehensive income (loss) for the periods presented were as follows:


(in thousands)	Foreign Currency Translation		Unrealized Loss on Derivative Instrument		Total
Balance at December 31, 2020	$	183	$	(154)	$	29
Other comprehensive (loss) income	(59)		256		$	197
Less: Other comprehensive loss (income) attributable to non-controlling interest	20		(154)		$	(134)
Balance at September 30, 2021	$	144	$	(52)	$	92


(in thousands)	Foreign Currency Translation		Unrealized Loss on Derivative Instrument		Total
Balance at December 31, 2019	$	(22)	$	(50)	$	(72)
Other comprehensive income (loss)	130		(525)		(395)
Less: Other comprehensive (income) loss attributable to non-controlling interest	(87)		400		313
Balance at September 30, 2020	$	21	$	(175)	$	(154)