Desktop Metal, Inc. General form of registration statement for all companies including face-amount certificate companies

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

7. Accrued Expenses and Other Current Liabilities

The following table summarizes the Company’s components of accrued expenses and other current liabilities (in thousands):



	September 30, 2020		December 31, 2019
Warranty reserve	$	1,734	$	1,491
Compensation and benefits related		657		897
Professional services		2,043		780
Inventory purchases		86		620
Accrued sales and use tax		470		578
Transaction costs payable		577		—
Other		488		687
	$	6,055	$	5,053

9. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The following table summarizes the Company’s components of accrued expenses and other current liabilities (in thousands):


	Years Ended December 31,
	2019		2018
Warranty reserve	$	1,491	$	116
Compensation and benefits related		897		278
Professional services		780		517
Inventory purchases		620		381
Accrued sales and use tax		578		4
Other		687		510
	$	5,053	$	1,806