| Accrued Liabilities and Deferred Revenue |
NOTE 7—ACCRUED LIABILITIES AND DEFERRED REVENUE
Accrued liabilities are comprised of the following (in thousands):
|
|
June 30,
|
|
|
December 31,
|
|
|
|
2017
|
|
|
2016
|
|
|
Payroll and benefits
|
$
|
1,916
|
|
|
$
|
2,147
|
|
|
Warranty accrual, current portion
|
|
989
|
|
|
|
933
|
|
|
Taxes
|
|
381
|
|
|
|
638
|
|
|
Accrued professional services
|
|
948
|
|
|
|
782
|
|
|
Accrued capital lease obligations, current portion
|
|
74
|
|
|
|
159
|
|
|
Accrued insurance premium
|
|
63
|
|
|
|
906
|
|
|
Other
|
|
289
|
|
|
|
213
|
|
|
Total accrued liabilities
|
$
|
4,660
|
|
|
$
|
5,778
|
|
Changes in the initial product warranty accrual and the expenses incurred under the Company’s initial and extended warranties for the three and six months ended June 30, 2017 and 2016 are included within accrued liabilities on the Consolidated Balance Sheets and were as follows (in thousands):
|
|
Three Months Ended
|
|
|
Six Months Ended
|
|
|
|
June 30,
|
|
|
June 30,
|
|
|
|
2017
|
|
|
2016
|
|
|
2017
|
|
|
2016
|
|
|
Initial warranty accrual, beginning balance
|
$
|
1,460
|
|
|
$
|
2,060
|
|
|
$
|
1,706
|
|
|
$
|
2,188
|
|
|
Provision for estimated warranty cost
|
|
25
|
|
|
|
36
|
|
|
|
2
|
|
|
|
97
|
|
|
Warranty expenditures
|
|
(200
|
)
|
|
|
(177
|
)
|
|
|
(423
|
)
|
|
|
(366
|
)
|
|
|
|
1,285
|
|
|
|
1,919
|
|
|
|
1,285
|
|
|
|
1,919
|
|
|
Less warranty accrual, long-term
|
|
296
|
|
|
|
866
|
|
|
|
296
|
|
|
|
866
|
|
|
Total warranty accrual, current portion
|
$
|
989
|
|
|
$
|
1,053
|
|
|
$
|
989
|
|
|
$
|
1,053
|
|
Deferred revenue is comprised of the following (in thousands):
|
|
June 30,
|
|
|
December 31,
|
|
|
|
2017
|
|
|
2016
|
|
|
Undelivered elements (training, installation, and product and
support services)
|
$
|
1,129
|
|
|
$
|
1,404
|
|
|
Extended warranty contracts
|
|
1,469
|
|
|
|
1,487
|
|
|
Deferred royalties
|
|
82
|
|
|
|
142
|
|
|
Total Deferred Revenue
|
|
2,680
|
|
|
|
3,033
|
|
|
Less long-term amounts:
|
|
|
|
|
|
|
|
|
Deferred royalties
|
|
17
|
|
|
|
23
|
|
|
Total Deferred Revenue - Long-Term
|
|
17
|
|
|
|
23
|
|
|
Total Deferred Revenue - Current
|
$
|
2,663
|
|
|
$
|
3,010
|
|
|