| Accrued Liabilities and Deferred Revenue |
NOTE 7—ACCRUED LIABILITIES AND DEFERRED REVENUE
Accrued liabilities are comprised of the following (in thousands):
|
March 31,
2014 |
|
|
December 31,
2013 |
|
Payroll and benefits |
$ |
1,594 |
|
|
$ |
1,898 |
|
Warranty accrual, current portion |
|
1,025 |
|
|
|
1,096 |
|
Sales and excise tax |
|
163 |
|
|
|
322 |
|
Accrued professional services |
|
1,366 |
|
|
|
912 |
|
Accrued insurance premium |
|
276 |
|
|
|
428 |
|
Other |
|
517 |
|
|
|
341 |
|
Total accrued liabilities |
$ |
4,941 |
|
|
$ |
4,997 |
|
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, 2014 and 2013 were as follows (in thousands):
|
Three Months Ended
March 31, |
|
|
2014 |
|
|
2013 |
|
Initial warranty accrual, beginning balance |
$ |
1,096 |
|
|
$ |
1,699 |
|
Provision for estimated warranty cost |
|
148 |
|
|
|
337 |
|
Warranty expenditures |
|
(219 |
) |
|
|
(281 |
) |
|
|
1,025 |
|
|
|
1,755 |
|
Total warranty accrual, long-term |
|
— |
|
|
|
— |
|
Total warranty accrual, current portion |
$ |
1,025 |
|
|
$ |
1,755 |
|
Deferred revenue is comprised of the following (in thousands):
|
March 31, 2014 |
|
|
December 31, 2013 |
|
|
|
|
|
Undelivered elements (training, installation and product and support services) |
$ |
1,645 |
|
|
$ |
1,823 |
|
Extended warranty contracts |
|
1,630 |
|
|
|
1,642 |
|
Total deferred revenue |
|
3,275 |
|
|
|
3,465 |
|
Less long-term amounts: |
|
|
|
|
|
|
|
Extended warranty contracts |
|
— |
|
|
|
(1 |
) |
Total deferred revenue, long-term |
|
— |
|
|
|
(1 |
) |
Total deferred revenue, current portion |
$ |
3,275 |
|
|
$ |
3,464 |
|
|