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Accrued Liabilities (Tables)
6 Months Ended
Jun. 30, 2022
Payables and Accruals [Abstract]  
Components of Accrued Liabilities

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

 

 

 

June 30,

 

 

December 31,

 

 

 

2022

 

 

2021

 

Payroll and benefits

 

$

3,275

 

 

$

3,969

 

Warranty accrual, current portion

 

 

802

 

 

 

565

 

Accrued professional services

 

 

654

 

 

 

275

 

Lease liability

 

 

591

 

 

 

405

 

Taxes

 

 

547

 

 

 

558

 

Accrued insurance premium

 

 

171

 

 

 

600

 

Settlement accrual

 

 

 

 

 

805

 

Other

 

 

458

 

 

 

1,099

 

Accrued liabilities

 

$

6,498

 

 

$

8,276

 

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

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

 

 

2022

 

 

2021

 

 

2022

 

 

2021

 

Balance, beginning of period

 

$

1,138

 

 

$

1,396

 

 

$

1,086

 

 

$

1,132

 

Provision for estimated warranty cost

 

 

910

 

 

 

140

 

 

 

1,461

 

 

 

804

 

Warranty expenditures

 

 

(815

)

 

 

(478

)

 

 

(1,314

)

 

 

(878

)

Balance, end of period

 

 

1,233

 

 

 

1,058

 

 

 

1,233

 

 

 

1,058

 

Less: long-term portion of warranty accrual

 

 

431

 

 

 

507

 

 

 

431

 

 

 

507

 

Current portion of warranty accrual

 

$

802

 

 

$

551

 

 

$

802

 

 

$

551