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)

9 Months Ended

Sep. 30, 2024

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


	September 30,		December 31,
	2024		2023
Payroll and benefits	$	2,625	$	3,343
Series J Convertible Redeemable Preferred Stock liability		1,581		—
Operating lease liability		856		888
Warranty accrual, current portion		800		1,321
Accrued professional services		778		422
Accrued interest		723		256
Taxes		386		452
Accrued insurance premium		—		473
Other		404		363
Accrued liabilities	$	8,153	$	7,518

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						Nine Months Ended
	September 30,						September 30,
	2024			2023			2024			2023
Balance, beginning of period	$	1,843		$	1,772		$	1,914		$	1,653
Provision for estimated warranty cost		346			997			1,833			2,957
Warranty expenditures		(663	)		(942	)		(2,221	)		(2,783	)
Balance, end of period		1,526			1,827			1,526			1,827
Less: long-term portion of warranty accrual		726			463			726			463
Current portion of warranty accrual	$	800		$	1,364		$	800		$	1,364