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)

3 Months Ended

Mar. 31, 2023

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


	March 31,		December 31,
	2023		2022
Payroll and benefits	$	3,911	$	4,674
Warranty accrual, current portion		1,429		1,293
Lease liability		771		638
Accrued insurance premium		329		490
Accrued professional services		315		591
Taxes		314		432
Other		908		1,092
Accrued liabilities	$	7,977	$	9,210

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,
	2023			2022
Balance, beginning of period	$	1,653		$	1,086
Provision for estimated warranty cost		1,158			551
Warranty expenditures		(956	)		(499	)
Balance, end of period		1,855			1,138
Less: long-term portion of warranty accrual		426			512
Current portion of warranty accrual	$	1,429		$	626