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)

9 Months Ended

Sep. 30, 2019

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

	September 30,		December 31,
	2019		2018
Payroll and benefits	$	1,726	$	2,400
Patent litigation settlement		—		1,500
Warranty accrual, current portion		954		861
Lease liability		476		—
Accrued professional services		992		1,044
Taxes		255		714
Accrued insurance premium		—		328
Customer deposits		82		21
Other		465		670
Total accrued liabilities	$	4,950	$	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 and nine months ended September 30, 2019 and 2018 are included within accrued liabilities on the Consolidated Balance Sheets and were as follows (in thousands):

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2019			2018			2019			2018
Balance, beginning of period	$	1,498		$	1,359		$	1,308		$	1,190
Provision for estimated warranty cost		523			203			1,145			827
Warranty expenditures		(366	)		(182	)		(798	)		(637	)
Balance, September 30		1,655			1,380			1,655			1,380
Less warranty accrual, long-term		701			375			701			375
Total warranty accrual, current portion	$	954		$	1,005		$	954		$	1,005