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)

3 Months Ended

Mar. 31, 2020

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

	March 31,		December 31,
	2020		2019
Payroll and benefits	$	1,465	$	1,726
Warranty accrual, current portion		911		865
Lease liability		140		323
Accrued professional services		443		330
Taxes		31		242
Accrued insurance premium		374		546
Other		715		712
Total accrued liabilities	$	4,079	$	4,744

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 months ended March 31, 2020 and 2019 are included within accrued liabilities on the Consolidated Balance Sheets and were as follows (in thousands):

	Three Months Ended
	March 31,
	2020			2019
Balance, January 1	$	1,110		$	1,308
Provision for estimated warranty cost		203			239
Warranty expenditures		(156	)		(163	)
Balance, March 31		1,157			1,384
Less warranty accrual, long-term		246			577
Total warranty accrual, current portion	$	911		$	807