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)

6 Months Ended

Jun. 30, 2020

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

	June 30,		December 31,
	2020		2019
Payroll and benefits	$	1,656	$	1,726
Warranty accrual, current portion		660		865
Lease liability		218		323
Accrued professional services		415		330
Taxes		19		242
Accrued insurance premium		—		546
Other		581		712
Total accrued liabilities	$	3,549	$	4,744

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 six months ended June 30, 2020 and 2019 are included within accrued liabilities and other liabilities in the Consolidated Balance Sheets and were as follows (in thousands):

	Three Months Ended						Six Months
	June 30,						June 30,
	2020			2019			2020			2019
Balance, beginning of period	$	1,158		$	1,384		$	1,110		$	1,308
Provision for estimated warranty cost		(261	)		383			(18	)		622
Warranty expenditures		(43	)		(268	)		(238	)		(431	)
Balance, end of period		854			1,499			854			1,499
Less warranty accrual, long-term		194			735			194			735
Total warranty accrual, current portion	$	660		$	764		$	660		$	764