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Accrued Expenses
9 Months Ended
Sep. 30, 2023
Accrued Expenses  
Accrued Expenses

11. Accrued Expenses

 

Accrued expenses consisted of the following (in thousands):

   

 

 

September 30,

 

 

December 31,

 

 

 

2023

 

 

2022

 

Accrued wages and benefits

 

$1,963

 

 

$2,427

 

Accrued accounts payable

 

 

1,261

 

 

 

987

 

Accrued sales and telecommunications taxes

 

 

1,144

 

 

 

846

 

Product warranty liability

 

 

77

 

 

 

55

 

Credit cards

 

 

278

 

 

 

259

 

Other

 

 

330

 

 

 

316

 

Total accrued expenses

 

$5,053

 

 

$4,890

 

  

The changes in aggregate product warranty liabilities for the year ended December 31, 2022 and the nine months ended September 30, 2023 were as follows (in thousands):

  

 

 

Warranty Liabilities

 

Balance at January 1, 2022

 

$50

 

Accrual for warranties

 

 

55

 

Adjustments related to pre-existing warranties

 

 

(26)

Warranty settlements

 

 

(24)

Balance at December 31, 2022

 

 

55

 

Accrual for warranties

 

 

38

 

Warranty settlements

 

 

(16)

Balance at September 30, 2023

 

$77

 

 

Product warranty expense is included in cost of product revenue expense and totaled $11 and $15 for the three months ended September 30, 2023 and 2022, respectively and $38 and $43 for the nine months ended September 30, 2023 and 2022, respectively.