Inogen, Inc. Annual report pursuant to Section 13 and 15(d)

Current Liabilities

12 Months Ended

Dec. 31, 2020

5. Current liabilities

Accounts payable and accrued expenses as of December 31, 2020 and 2019 consisted of the following:

	December 31,
(amounts in thousands)	2020		2019
Accounts payable	$	12,520	$	16,399
Accrued inventory (in-transit and unvouchered receipts) and trade payables		9,023		11,124
Accrued litigation settlement		8,000		—
Accrued purchasing card liability		2,468		1,675
Accrued franchise, sales and use taxes		449		713
Other accrued expenses		1,252		819
Accounts payable and accrued expenses	$	33,712	$	30,730

Accrued payroll as of December 31, 2020 and 2019 consisted of the following:

	December 31,
(amounts in thousands)	2020		2019
Accrued bonuses	$	4	$	87
Accrued wages and other payroll related items		3,796		3,158
Accrued vacation		2,642		2,169
Accrued employee stock purchase plan deductions		649		801
Accrued payroll	$	7,091	$	6,215