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, 2019

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

	March 31,		December 31,
	2019		2018
Payroll and benefits	$	2,122	$	2,400
Patent litigation settlement		1,190		1,500
Warranty accrual, current portion		807		861
Lease liability		718		—
Accrued professional services		791		1,044
Taxes		476		714
Accrued insurance premium		189		328
Customer deposits		28		21
Other		392		670
Total accrued liabilities	$	6,713	$	7,538

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 for the three months ended March 31, 2019 and 2018 are included within accrued liabilities on the Consolidated Balance Sheets and were as follows (in thousands):

	Three Months Ended
	March 31,
	2019			2018
Balance, January 1	$	1,308		$	1,190
Provision for estimated warranty cost		239			246
Warranty expenditures		(163	)		(222	)
Balance, March 31		1,384			1,214
Less warranty accrual, long-term		577			124
Total warranty accrual, current portion	$	807		$	1,090