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, 2022

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


	March 31,		December 31,
	2022		2021
Payroll and benefits	$	3,279	$	3,969
Settlement accrual		—		805
Warranty accrual, current portion		626		565
Lease liability		532		405
Taxes		355		558
Accrued professional services		389		275
Accrued insurance premium		341		600
Other		505		1,099
Accrued liabilities	$	6,027	$	8,276

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
	March 31,
	2022			2021
Balance, beginning of period	$	1,086		$	1,132
Provision for estimated warranty cost		551			664
Warranty expenditures		(499	)		(400	)
Balance, end of period		1,138			1,396
Less: long-term portion of warranty accrual		512			297
Current portion of warranty accrual	$	626		$	1,099