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

Current Liabilities

12 Months Ended

Dec. 31, 2021

4. Current liabilities

Accounts payable and accrued expenses as of December 31, 2021 and 2020 consisted of the following:

	December 31,
(amounts in thousands)	2021		2020
Accounts payable	$	10,258	$	12,520
Accrued inventory (in-transit and unvouchered receipts) and trade payables		12,488		9,023
Accrued litigation settlement		—		8,000
Accrued purchasing card liability		1,488		2,468
Accrued franchise, sales and use taxes		486		449
Other accrued expenses		969		1,252
Accounts payable and accrued expenses	$	25,689	$	33,712

Accrued payroll as of December 31, 2021 and 2020 consisted of the following:

	December 31,
(amounts in thousands)	2021		2020
Accrued bonuses	$	8,274	$	4
Accrued wages and other payroll related items		5,469		3,796
Accrued vacation		2,894		2,642
Accrued employee stock purchase plan deductions		670		649
Accrued payroll	$	17,307	$	7,091