Workhorse Group, Inc. Quarterly report pursuant to Section 13 or 15(d)

Accrued and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Accrued liabilities and other current liabilities consisted of the following:


	June 30, 2022		December 31, 2021
Accrued commissions	$	1,750,000	$	4,000,000
Compensation and related costs	3,294,304		4,030,085
Accrued interest	—		232,222
Sales return reserve	—		2,410,000
Other	4,552,049		4,080,520
Total accrued and other current liabilities	$	9,596,353	$	14,752,827

Warranty liability activity consisted of the following:


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Warranty liability, beginning of period	$	4,315,463	$	5,255,043	$	4,583,916	$	5,400,000
Warranty costs incurred	(348,005)		(488,830)		(698,958)		(733,787)
Provision for warranty	(645,246)		100,000		(562,746)		200,000
Warranty liability, end of period	$	3,322,212	$	4,866,213	$	3,322,212	$	4,866,213