BIOLASE, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

ACCRUED LIABILITIES AND DEFERRED REVENUE (Tables)

ACCRUED LIABILITIES AND DEFERRED REVENUE (Tables)

9 Months Ended

Sep. 30, 2012

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


	September 30, 2012		December 31, 2011

Payroll and benefits	$	1,801	$	1,928
Warranty accrual		1,930		2,218
Sales tax		481		526
Accrued professional services		646		669
Accrued insurance premium		—		433
Accrued support services		—		200
Other		183		203

Accrued liabilities	$	5,041	$	6,177

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 initial and extended warranties, for the three and nine months ended September 30, 2012 and 2011 were as follows (in thousands):


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Initial warranty accrual, beginning balance	$	1,980		$	2,686		$	2,218		$	2,725
Provision for estimated warranty cost		532			644			1,315			1,600
Warranty expenditures		(582	)		(498	)		(1,603	)		(1,493	)

Initial warranty accrual, ending balance		1,930			2,832			1,930			2,832
Total warranty accrual, long term		—			385			—			385

Total warranty accrual, current portion	$	1,930		$	2,447		$	1,930		$	2,447

Summary of Deferred Revenue

Deferred revenue is comprised of the following (in thousands):


	September 30, 2012			December 31, 2011
Undelivered elements (training, installation and product and support services)	$	1,526		$	1,105
Extended warranty contracts		1,469			1,056

Total deferred revenue		2,995			2,161

Less long-term amounts:
Extended warranty contracts		(5	)		(25	)

Total deferred revenue, long-term		(5	)		(25	)

Total deferred revenue, current portion	$	2,990		$	2,136