v3.25.2
Accrued Expenses and Other Current Liabilities
 6 Months Ended
Jun. 30, 2025
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities—which include both third-party and related-party balances—comprise the following items as of:
 (in thousands)
June 30, 2025December 31, 2024
Accrued payroll and benefits$30,617 $27,713 
Accrued legal contingencies10,130 9,091 
Customer deposits3,235 3,027 
Accrued liabilities with related parties
11,104 11,077 
Other current liabilities10,606 5,846 
$65,692 $56,754 
Asset Retirement Obligation
Due to the build out of the FF ieFactory California, the Company has an asset retirement obligation (“ARO”) totaling $0.8 million and $0.8 million as of June 30, 2025 and December 31, 2024, respectively. The ARO is recorded in Other liabilities with a corresponding ARO asset within Land, buildings and leasehold improvements and Tooling, machinery, and equipment. The ARO asset is depreciated to operating expense over the remaining term of the lease through December 2027.