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

Quarterly report pursuant to Section 13 or 15(d)

Accrued Liabilities and Deferred Revenue (Tables)

Accrued Liabilities and Deferred Revenue (Tables)

6 Months Ended

Jun. 30, 2012

Accrued Liabilities and Deferred Revenue [Abstract]

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


	June 30, 2012		December 31, 2011
Payroll and benefits	$	1,684	$	1,928
Warranty accrual		1,980		2,218
Sales tax		491		526
Accrued professional services		759		669
Accrued insurance premium		98		433
Accrued support services		—		200
Other		189		203

Accrued liabilities	$	5,201	$	6,177

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 initial and extended warranties, for the three and six months ended June 30, 2012 and 2011 were as follows (in thousands):


	Three Months Ended June 30,						Six Months Ended June 30,
	2012			2011			2012			2011
Initial warranty accrual, beginning balance	$	1,926		$	2,728		$	2,218		$	2,725
Provision for estimated warranty cost		661			448			783			956
Warranty expenditures		(607	)		(490	)		(1,021	)		(995	)

Initial warranty accrual, ending balance		1,980			2,686			1,980			2,686
Total warranty accrual, long term		—			431			—			431

Total warranty accrual, current portion	$	1,980		$	2,255		$	1,980		$	2,255

Deferred revenue

Deferred revenue is comprised of the following (in thousands):


	June 30, 2012			December 31, 2011
Undelivered elements (training, installation and product and support services)	$	1,374		$	1,105
Extended warranty contracts		1,302			1,056

Total deferred revenue		2,676			2,161

Less long-term amounts:
Extended warranty contracts		(11	)		(25	)

Total deferred revenue, long-term		(11	)		(25	)

Total deferred revenue, current portion	$	2,665		$	2,136