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

Current Liabilities

12 Months Ended

Dec. 31, 2022

4. Current liabilities

Accounts payable and accrued expenses as of December 31, 2022 and 2021 consisted of the following:


	December 31,
(amounts in thousands)	2022		2021
Accounts payable	$	18,237	$	10,258
Accrued inventory (in-transit and unvouchered receipts) and trade payables		10,837		12,488
Accrued purchasing card liability		2,606		1,488
Accrued franchise, sales and use taxes		492		486
Other accrued expenses		1,802		969
Accounts payable and accrued expenses	$	33,974	$	25,689

Accrued payroll as of December 31, 2022 and 2021 consisted of the following:


	December 31,
(amounts in thousands)	2022		2021
Accrued bonuses	$	2,620	$	8,274
Accrued wages and other payroll related items		4,967		5,469
Accrued vacation		3,133		2,894
Accrued employee stock purchase plan deductions		470		670
Accrued payroll	$	11,190	$	17,307