| Accrued Liabilities and Deferred Revenue |
NOTE 7—ACCRUED LIABILITIES AND DEFERRED REVENUE
Accrued liabilities are comprised of the following (in thousands):
|
|
September 30,
2013
|
|
|
December 31,
2012
|
|
|
Payroll and benefits
|
$ |
|
1,703 |
|
|
$ |
|
2,326 |
|
|
Warranty accrual
|
|
1,330 |
|
|
|
1,699 |
|
|
Sales tax
|
|
166 |
|
|
|
640 |
|
|
Accrued professional services
|
|
940 |
|
|
|
502 |
|
|
Accrued insurance premium
|
|
— |
|
|
|
751 |
|
|
Other
|
|
345 |
|
|
|
349 |
|
|
Accrued liabilities
|
$ |
|
4,484 |
|
|
$ |
|
6,267 |
|
Changes in the initial product warranty accrual, and the expenses incurred under the Company’s initial and extended warranties, for the three and nine months ended September 30, 2013 and 2012 were as follows (in thousands):
|
|
Three Months Ended
September 30,
|
|
|
Nine Months Ended
September 30,
|
|
|
|
2013
|
|
|
2012
|
|
|
2013
|
|
|
2012
|
|
|
Initial warranty accrual, beginning balance
|
$ |
|
1,518 |
|
|
$ |
|
1,980 |
|
|
$ |
|
1,699 |
|
|
$ |
|
2,218 |
|
|
Provision for estimated warranty cost
|
|
69 |
|
|
|
337 |
|
|
|
429 |
|
|
|
711 |
|
|
Warranty expenditures
|
|
(257
|
)
|
|
|
(387
|
)
|
|
|
(798
|
)
|
|
|
(999
|
)
|
|
Initial warranty accrual, ending balance
|
|
1,330 |
|
|
|
1,930 |
|
|
|
1,330 |
|
|
|
1,930 |
|
|
Total warranty accrual, long-term
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
Total warranty accrual, current portion
|
$ |
|
1,330 |
|
|
$ |
|
1,930 |
|
|
$ |
|
1,330 |
|
|
$ |
|
1,930 |
|
Deferred revenue is comprised of the following (in thousands):
|
|
September 30,
2013
|
|
|
December 31,
2012
|
|
|
Undelivered elements (training, installation, and product and support services)
|
$ |
|
1,661 |
|
|
$ |
|
1,723 |
|
|
Extended warranty contracts
|
|
1,524 |
|
|
|
1,506 |
|
|
Total deferred revenue
|
|
3,185 |
|
|
|
3,229 |
|
|
Less long-term amounts:
|
|
|
|
|
|
|
|
|
Extended warranty contracts
|
|
(1
|
)
|
|
|
(3
|
)
|
|
Total deferred revenue, long-term
|
|
(1
|
)
|
|
|
(3
|
)
|
|
Total deferred revenue, current portion
|
$ |
|
3,184 |
|
|
$ |
|
3,226 |
|
|