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Accrued Expenses
9 Months Ended
Sep. 30, 2022
Accrued Expenses  
Accrued Expenses

9. Accrued Expenses

 

Accrued expenses consisted of the following (in thousands):

 

 

 

September 30,

 

 

December 31,

 

 

 

2022

 

 

2021

 

Accrued wages and benefits

 

$1,117

 

 

$1,188

 

Accrued accounts payable

 

 

828

 

 

 

609

 

Accrued sales and telecommunications taxes

 

 

1,844

 

 

 

2,487

 

Product warranty liability

 

 

71

 

 

 

50

 

Other

 

 

362

 

 

 

570

 

Total accrued expenses

 

$4,222

 

 

$4,904

 

 

The changes in aggregate product warranty liabilities for the year ended December 31, 2021 and the nine months ended September 30, 2022 were as follows (in thousands):

 

 

 

Warranty Liabilities

 

Balance at January 1, 2021

 

$33

 

Accrual for warranties

 

 

50

 

Adjustments related to pre-existing warranties

 

 

1

 

Warranty settlements

 

 

(34)

Balance at December 31, 2021

 

 

50

 

Accrual for warranties

 

 

43

 

Warranty settlements

 

 

(22)

Balance at September 30, 2022

 

$71

 

 

Product warranty expense is included in cost of product revenue expense and totaled $15,000 and $15,000 for the three months ended September 30, 2022 and 2021, respectively and $43,000 and $27,000 for the nine months ended September 30, 2022 and 2021, respectively.