Accrued Liabilities and Deferred Revenue (Tables)

9 Months Ended

Sep. 30, 2013

Components of Accrued Liabilities

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

	September30, 2013		December31, 2012
Payroll and benefits	$	1,703	$	2,326
Warranty accrual		1,330		1,699
Sales tax		166		640
Accrued professional services		940		502
Accrued insurance premium		—		751
Other		345		349
Accrued liabilities	$	4,484	$	6,267

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, for the three and nine months ended September30, 2013 and 2012 were as follows (in thousands):

	ThreeMonthsEnded September30,						Nine MonthsEnded September30,
	2013			2012			2013			2012
Initial warranty accrual, beginning balance	$	1,518		$	1,980		$	1,699		$	2,218
Provision for estimated warranty cost		69			337			429			711
Warranty expenditures		(257	)		(387	)		(798	)		(999	)
Initial warranty accrual, ending balance		1,330			1,930			1,330			1,930
Total warranty accrual, long-term		—			—			—			—
Total warranty accrual, current portion	$	1,330		$	1,930		$	1,330		$	1,930

Summary of Deferred Revenue

Deferred revenue is comprised of the following (in thousands):

	September30, 2013			December31, 2012
Undelivered elements (training, installation, and product and support services)	$	1,661		$	1,723
Extended warranty contracts		1,524			1,506
Total deferred revenue		3,185			3,229
Less long-term amounts:
Extended warranty contracts		(1	)		(3	)
Total deferred revenue, long-term		(1	)		(3	)
Total deferred revenue, current portion	$	3,184		$	3,226