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, 2022

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


	June 30,		December 31,
	2022		2021
Payroll and benefits	$	3,275	$	3,969
Warranty accrual, current portion		802		565
Accrued professional services		654		275
Lease liability		591		405
Taxes		547		558
Accrued insurance premium		171		600
Settlement accrual		—		805
Other		458		1,099
Accrued liabilities	$	6,498	$	8,276

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,
	2022			2021			2022			2021
Balance, beginning of period	$	1,138		$	1,396		$	1,086		$	1,132
Provision for estimated warranty cost		910			140			1,461			804
Warranty expenditures		(815	)		(478	)		(1,314	)		(878	)
Balance, end of period		1,233			1,058			1,233			1,058
Less: long-term portion of warranty accrual		431			507			431			507
Current portion of warranty accrual	$	802		$	551		$	802		$	551