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

Quarterly report pursuant to Section 13 or 15(d)

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2021

Accrued liabilities are comprised of the following (in thousands):


	March 31,		December 31,
	2021		2020
Payroll and benefits	$	2,573		$	3,552
Settlement accrual		579			—
Warranty accrual, current portion		1,099			748
Taxes		346			165
Accrued professional services		263			281
Accrued insurance premium		532			885
Lease liability		340			305
Other		505			731
Accrued liabilities	$	6,237		$	6,667

Changes in Initial Product Warranty Accrual and Expenses Under Initial and Extended Warranties

Changes in the initial product warranty accrual and the expenses incurred under the Company’s initial and extended warranties are included within accrued liabilities and were as follows (in thousands):


	Three Months Ended
	March 31,
	2021			2020
Balance, beginning of period	$	1,132			$	1,110
Provision for estimated warranty cost		664				203
Warranty expenditures		(400	)			(156	)
Balance, end of period		1,396				1,157
Less: long-term portion of warranty accrual		297				246
Current portion of warranty accrual	$	1,099			$	911