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As of March 31, 2021 and December 31, 2020, we have the following inventories (in thousands):

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As of December 31, 2020, we have $4.0 million in advance payments to our manufacturer of our raw materials, which was included as part of Prepaid and Other Current Assets in our condensed balance sheet. During the three months ended March 31, 2021, the production of raw materials was completed and ownership was transferred to us. Accordingly, such advance payments were reclassified to inventories and were included within raw materials account balance as of March 31, 2021.