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

Quarterly report pursuant to Section 13 or 15(d)

Accrued Liabilities

Accrued Liabilities

3 Months Ended

Mar. 31, 2018

Payables And Accruals [Abstract]

Accrued Liabilities and Deferred Revenue

NOTE 8—ACCRUED LIABILITIES

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

	March 31,		December 31,
	2018		2017
Payroll and benefits	$	2,244	$	2,115
Warranty accrual, current portion		1,090		1,120
Taxes		441		544
Accrued professional services		695		584
Accrued insurance premium		197		870
Other		452		376
Total accrued liabilities	$	5,119	$	5,609

Changes in the initial product warranty accrual and the expenses incurred under the Company’s initial and extended warranties for the three months ended March 31, 2018 and 2017 are included within accrued liabilities on the Consolidated Balance Sheets and were as follows (in thousands):

	Three Months Ended
	March 31,
	2018			2017
Initial warranty accrual, beginning balance	$	1,190		$	1,706
Provision for estimated warranty cost		246			(23	)
Warranty expenditures		(222	)		(223	)
		1,214			1,460
Less warranty accrual, long-term		124			487
Total warranty accrual, current portion	$	1,090		$	973

The Company’s Waterlase laser systems sold worldwide are covered by a warranty against defects in material and workmanship for a period of up to 16 months from the date of sale by the Company or a distributor to the end-user. The Company’s Diode systems sold worldwide are covered by a warranty against defects in material and workmanship for a period of up to 28 months from the date of sale by the Company or a distributor to the end-user.