Extended Maintenance Contracts

9 Months Ended

Sep. 30, 2022

Extended Maintenance Contracts

Extended Maintenance Contracts

4. Extended Maintenance Contracts

On a quarterly basis, we evaluate any potential losses related to our extended maintenance contracts for fuel cell systems and related infrastructure that have been sold. The following table shows the rollforward of balance in the accrual for loss contracts, including changes due to the provision for loss accrual, loss accrual from acquisition, releases to service cost of sales, and releases due to the provision for warrants (in thousands):

	Nine months ended		Year ended
	September 30, 2022		December 31, 2021
Beginning balance	$	89,773	$	24,013
Provision for loss accrual		4,683		71,988
Loss accrual acquired from acquisition		—		2,636
Releases to service cost of sales		(30,827)		(8,864)
Increase to loss accrual related to customer warrants		4,160
Foreign currency translation adjustment		(189)		—
Ending balance	$	67,600	$	89,773