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, 2023

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


	September 30,		December 31,
	2023		2022
Payroll and benefits	$	2,541	$	4,674
Preferred stock warrant liability		1,529		—
Warranty accrual, current portion		1,364		1,293
Operating lease liability		877		638
Accrued professional services		359		591
Taxes		301		432
Accrued insurance premium		—		490
Other		642		1,092
Accrued liabilities	$	7,613	$	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						Nine Months Ended
	September 30,						September 30,
	2023			2022			2023			2022
Balance, beginning of period	$	1,772		$	1,233		$	1,653		$	1,086
Provision for estimated warranty cost		997			1,255			2,957			2,715
Warranty expenditures		(942	)		(1,011	)		(2,783	)		(2,324	)
Balance, end of period		1,827			1,477			1,827			1,477
Less: long-term portion of warranty accrual		463			416			463			416
Current portion of warranty accrual	$	1,364		$	1,061		$	1,364		$	1,061