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, 2022

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


	September 30,		December 31,
	2022		2021
Payroll and benefits	$	3,017	$	3,969
Warranty accrual, current portion		1,061		565
Contingent Liability		880		—
Accrued professional services		633		275
Lease liability		615		405
Taxes		193		558
Accrued insurance premium		13		600
Settlement accrual		—		805
Other		507		1,099
Accrued liabilities	$	6,919	$	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						Nine Months Ended
	September 30,						September 30,
	2022			2021			2022			2021
Balance, beginning of period	$	1,233		$	551		$	1,086		$	1,132
Provision for estimated warranty cost		1,255			832			2,715			1,129
Warranty expenditures		(1,011	)		(366	)		(2,324	)		(1,244	)
Balance, end of period		1,477			1,017			1,477			1,017
Less: long-term portion of warranty accrual		416			472			416			472
Current portion of warranty accrual	$	1,061		$	545		$	1,061		$	545