| Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following (in thousands): | | | | | | | | | | | | | September 30,
2026 | | December 31,
2025 | | Contract assets, current portion | $ | 1,693 | | | $ | 1,733 | | Tenant improvement allowance(1) | 1,639 | | | — | | Noncontrolling interest capital contribution(2) | 1,023 | | | — | | | Prepaid inventory and production costs | 934 | | | 984 | | | Prepaid insurance | 245 | | | 1,406 | | | Prepaid taxes | 700 | | | 440 | | | Prepaid software | 246 | | | 308 | | | Prepaid fees and commissions | 95 | | | 327 | | | Other | 3,384 | | | 2,227 | | | Total | $ | 9,959 | | | $ | 7,425 | | _________________ (1) Represents a receivable for a tenant improvement allowance due from the landlord under a lease for our Miami Beach, Florida office space. Refer to Note 13, Commitments and Contingencies, for additional information. | (2) Contribution from UTG (as defined in Note 7) to fund a required distribution, received in October 2026. Refer to Note 9, Variable Interest Entity, for details. |
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