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, 2019

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

	June 30,		December 31,
	2019		2018
Payroll and benefits	$	1,660	$	2,400
Patent litigation settlement		—		1,500
Warranty accrual, current portion		764		861
Lease liability		565		—
Accrued professional services		1,060		1,044
Taxes		412		714
Accrued insurance premium		44		328
Customer deposits		19		21
Other		375		670
Total accrued liabilities	$	4,899	$	7,538

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 for the three and six months ended June 30, 2019 and 2018 are included within accrued liabilities on the Consolidated Balance Sheets and were as follows (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2019			2018			2019			2018
Balance, beginning of period	$	1,384		$	1,214		$	1,308		$	1,190
Provision for estimated warranty cost		383			378			622			624
Warranty expenditures		(268	)		(233	)		(431	)		(455	)
Balance, June 30		1,499			1,359			1,499			1,359
Less warranty accrual, long-term		735			221			735			221
Total warranty accrual, current portion	$	764		$	1,138		$	764		$	1,138