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)

3 Months Ended

Mar. 31, 2013

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


	March 31, 2013		December 31, 2012
Payroll and benefits	$	1,613	$	2,326
Warranty accrual		1,755		1,699
Sales tax		421		640
Accrued professional services		650		502
Accrued insurance premium		326		751
Other		114		349

Accrued liabilities	$	4,879	$	6,267

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 our initial and extended warranties, for the three months ended March 31, 2013 and 2012 were as follows (in thousands):


	Three Months Ended March 31,
	2013			2012
Initial warranty accrual, beginning balance	$	1,699		$	2,218
Provision for estimated warranty cost		650			122
Warranty expenditures		(594	)		(414	)

Initial warranty accrual, ending balance		1,755			1,926
Total warranty accrual, long term		—			—

Total warranty accrual, current portion	$	1,755		$	1,926

Summary of Deferred Revenue

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


	March 31, 2013			December 31, 2012
Undelivered elements (training, installation and product and support services)	$	1,623		$	1,723
Extended warranty contracts		1,510			1,506

Total deferred revenue		3,133			3,229

Less long-term amounts:
Extended warranty contracts		(2	)		(3	)

Total deferred revenue, long-term		(2	)		(3	)

Total deferred revenue, current portion	$	3,131		$	3,226