Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

Components of Accrued Liabilities

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

	March 31,		December 31,
	2024		2023
Payroll and benefits	$	3,282	$	3,343
Warranty accrual, current portion		1,293		1,321
Operating lease liability		904		888
Accrued professional services		731		422
Taxes		383		452
Accrued insurance premium		319		473
Other		677		619
Accrued liabilities	$	7,589	$	7,518

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
	March 31,
	2024			2023
Balance, beginning of period	$	1,914		$	1,653
Provision for estimated warranty cost		679			1,158
Warranty expenditures		(702	)		(956	)
Balance, end of period		1,891			1,855
Less: long-term portion of warranty accrual		598			426
Current portion of warranty accrual	$	1,293		$	1,429