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, 2021

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


	June 30,		December 31,
	2021		2020
Payroll and benefits	$	2,982	$	3,552
Settlement accrual		651		—
Warranty accrual, current portion		551		748
Taxes		328		165
Accrued professional services		259		281
Accrued insurance premium		353		885
Lease liability		378		305
Other		959		731
Accrued liabilities	$	6,461	$	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						Six Months Ended
	June 30,						June 30,
	2021			2020			2021			2020
Balance, beginning of period	$	1,396		$	1,158		$	1,132		$	1,110
Provision for estimated warranty cost		140			(261	)		804			(18	)
Warranty expenditures		(478	)		(43	)		(878	)		(238	)
Balance, end of period		1,058			854			1,058			854
Less: long-term portion of warranty accrual		507			194			507			194
Current portion of warranty accrual	$	551		$	660		$	551		$	660