Supplementary Balance Sheet Information

12 Months Ended

Dec. 31, 2021

Balance Sheet Related Disclosures [Abstract]

NOTE 3 — SUPPLEMENTARY BALANCE SHEET INFORMATION

Accounts Receivable, net:

Accounts receivable is net of allowances for doubtful accounts of $2.2 million and $4.0 million and net of sales returns of $0.3 million and $0.3 million at December 31, 2021 and 2020, respectively.

Inventory:


	December 31,
(in thousands):	2021		2020
Raw materials	$	4,444	$	3,721
Work-in-process		1,726		1,158
Finished goods		6,759		6,278
Inventory	$	12,929	$	11,157

Inventory includes write-downs for excess and obsolete inventory totaling $1.0 million and $0.8 million as of December 31, 2021 and 2020, respectively. Write-downs for excess and obsolete inventory resulted in expense of $0.3 million, $1.3 million and $15 thousand during the years ended December 31, 2021, 2020, and 2019, respectively.

Prepaid expenses and other current assets:


	December 31,
(in thousands):	2021		2020
Prepaid insurance	$	680	$	947
Receivable for warrants exercised		—		1,498
Other		1,332		573
Prepaid expenses and other current assets	$	2,012	$	3,018

Property, Plant, and Equipment, net:


	December 31,
(in thousands):	2021			2020
Building	$	211		$	229
Leasehold improvements		89			52
Equipment and computers		8,150			7,477
Furniture and fixtures		471			465
Construction in progress		31			46
Total property, plant, and equipment before depreciation and land		8,952			8,269
Less: accumulated depreciation		(8,049	)		(7,664	)
Total property, plant, and equipment, net before land		903			605
Land		164			177
Property, plant, and equipment, net	$	1,067		$	782

The Company did not recognize any impairments on property, plant, and equipment during the years ended December 31, 2021, 2020 and 2019.

Accrued Liabilities:


	December 31,
(in thousands):	2021		2020
Payroll and benefits	$	3,969	$	3,552
Settlement accrual		805		—
Warranty accrual, current portion		565		748
Taxes		558		165
Accrued professional services		275		281
Accrued insurance premium		600		885
Lease liability		405		305
Other		1,099		731
Accrued liabilities	$	8,276	$	6,667

The CARES Act allows employers to defer the deposit and payment of the employer's share of Social Security taxes through December 31, 2020. Under the CARES Act, the Company deferred $0.2 million and $0.4 million as of December 31, 2021 and 2020, respectively. The deferred liability is included in accrued payroll and benefits.

As of December 31, 2021, a settlement accrual liability of $0.8 million related to the Settlement Agreement (as defined in Note 7 to these consolidated financial statements) was included in current accrued liabilities. Refer to Note 7 - Commitments and Contingencies for additional information.