Accrued Expenses

12 Months Ended

Dec. 31, 2023

Accrued Expenses

Accrued Expenses

11. Accrued Expenses

Accrued expenses consisted of the following (in thousands):

	December 31,
	2023		2022
Accrued wages and benefits	$	2,884	$	2,427
Accrued accounts payable		1,297		987
Accrued sales and telecommunications taxes		1,234		846
Product warranty liability		25		55
Credit cards		113		-
Other		398		575
Total accrued expenses	$	5,951	$	4,890

The changes in aggregate product warranty liabilities for the years ended December 31, 2023 and 2022 were as follows (in thousands):

	Warranty Liabilities
Balance at January 1, 2022	$	50
Accrual for warranties		55
Adjustments related to pre-existing warranties		(26	)
Warranty settlements		(24	)
Balance at December 31, 2022		55
Accrual for warranties		25
Adjustments related to pre-existing warranties		(32	)
Warranty settlements		(23	)
Balance at December 31, 2023	$	25

Product warranty expense is included in cost of product revenue and totaled $25 and $29 for the years ended December 31, 2023 and 2022, respectively.