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

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

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

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