Accrued Liabilities

9 Months Ended

Sep. 30, 2020

NOTE 8—ACCRUED LIABILITIES

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

	September 30,		December 31,
	2020		2019
Payroll and benefits	$	2,365	$	1,726
Warranty accrual, current portion		650		865
Lease liability		214		323
Accrued professional services		446		330
Taxes		224		242
Accrued insurance premium		—		546
Other		380		712
Total accrued liabilities	$	4,279	$	4,744

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 September 30, 2020 and 2019 are included within accrued liabilities and other liabilities in the Consolidated Balance Sheets and were as follows (in thousands):

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2020			2019			2020			2019
Balance, beginning of period	$	853		$	1,498		$	1,110		$	1,308
Provision for estimated warranty cost		345			523			575			1,145
Warranty expenditures		(344	)		(366	)		(831	)		(798	)
Balance, end of period		854			1,655			854			1,655
Less warranty accrual, long-term		204			701			204			701
Total warranty accrual, current portion	$	650		$	954		$	650		$	954

The Company’s Waterlase laser systems sold worldwide are covered by a warranty against defects in material and workmanship for a period of up to 16 months domestically and up to 28 months internationally, from the date of sale by the Company or a distributor to the end-user. The Company’s Diode systems sold worldwide are covered by a warranty against defects in material and workmanship for a period of up to 28 months from the date of sale by the Company or a distributor to the end-user.