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, 2024

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


	June 30,		December 31,
	2024		2023
Payroll and benefits	$	3,640	$	3,343
Warranty accrual, current portion		1,000		1,321
Operating lease liability		904		888
Accrued professional services		994		422
Taxes		349		452
Accrued insurance premium		161		473
Other		614		619
Accrued liabilities	$	7,662	$	7,518

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,
	2024			2023			2024			2023
Balance, beginning of period	$	1,891		$	1,855		$	1,914		$	1,653
Provision for estimated warranty cost		808			802			1,487			1,960
Warranty expenditures		(856	)		(885	)		(1,558	)		(1,841	)
Balance, end of period		1,843			1,772			1,843			1,772
Less: long-term portion of warranty accrual		843			397			843			397
Current portion of warranty accrual	$	1,000		$	1,375		$	1,000		$	1,375