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, 2023

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


	June 30,		December 31,
	2023		2022
Payroll and benefits	$	3,049	$	4,674
Warranty accrual, current portion		1,375		1,293
Lease liability		861		638
Stock warrant liability		815		—
Taxes		381		432
Accrued professional services		284		591
Accrued insurance premium		166		490
Other		803		1,092
Accrued liabilities	$	7,734	$	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						Six Months Ended
	June 30,						June 30,
	2023			2022			2023			2022
Balance, beginning of period	$	1,855		$	1,138		$	1,653		$	1,086
Provision for estimated warranty cost		802			910			1,960			1,461
Warranty expenditures		(885	)		(815	)		(1,841	)		(1,314	)
Balance, end of period		1,772			1,233			1,772			1,233
Less: long-term portion of warranty accrual		397			431			397			431
Current portion of warranty accrual	$	1,375		$	802		$	1,375		$	802