Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

Components of Accrued Liabilities

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

	September 30,		December 31,
	2021		2020
Payroll and benefits	$	3,017	$	3,552
Settlement accrual		680		—
Warranty accrual, current portion		545		748
Lease liability		404		305
Taxes		357		165
Accrued professional services		283		281
Accrued insurance premium		—		885
Other		896		731
Accrued liabilities	$	6,182	$	6,667

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,
	2021			2020			2021			2020
Balance, beginning of period	$	551		$	853		$	1,132		$	1,110
Provision for estimated warranty cost		832			345			1,129			575
Warranty expenditures		(366	)		(344	)		(1,244	)		(831	)
Balance, end of period		1,017			854			1,017			854
Less: long-term portion of warranty accrual		472			204			472			204
Current portion of warranty accrual	$	545		$	650		$	545		$	650