Quarterly report pursuant to Section 13 or 15(d)

Accrued Liabilities (Tables)

v3.21.1
Accrued Liabilities (Tables)
3 Months Ended
Mar. 31, 2021
Payables And Accruals [Abstract]  
Components of Accrued Liabilities

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

 

 

 

March 31,

 

 

December 31,

 

 

 

2021

 

 

2020

 

Payroll and benefits

 

$

2,573

 

 

$

3,552

 

Settlement accrual

 

 

579

 

 

 

 

Warranty accrual, current portion

 

 

1,099

 

 

 

748

 

Taxes

 

 

346

 

 

 

165

 

Accrued professional services

 

 

263

 

 

 

281

 

Accrued insurance premium

 

 

532

 

 

 

885

 

Lease liability

 

 

340

 

 

 

305

 

Other

 

 

505

 

 

 

731

 

Accrued liabilities

 

$

6,237

 

 

$

6,667

 

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 are included within accrued liabilities and were as follows (in thousands):

 

 

 

Three Months Ended

 

 

 

March 31,

 

 

 

2021

 

 

2020

 

Balance, beginning of period

 

$

1,132

 

 

$

1,110

 

Provision for estimated warranty cost

 

 

664

 

 

 

203

 

Warranty expenditures

 

 

(400

)

 

 

(156

)

Balance, end of period

 

 

1,396

 

 

 

1,157

 

Less: long-term portion of warranty accrual

 

 

297

 

 

 

246

 

Current portion of warranty accrual

 

$

1,099

 

 

$

911