ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2021

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

7. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

7.  ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable includes $119 and $53 due to related party Syzygy Licensing, LLC (“Syzygy”) as of June 30, 2021 and December 31, 2020, respectively. Accounts payable at December 31, 2020 also included $10 due to related party V3 Capital Partners, LLC. See Notes 12 and 13 for additional related party information.

Accrued liabilities consist of the following:

	June 30,		December 31,
	2021		2020
Patent and legal costs	$	89	$	65
Accrued compensation		615		563
Raw material purchase reserve		110		-
Warranty costs		74		48
Consulting costs		-		2
Taxes and other		22		43
Accrued liabilities	$	910	$	721

Product line exit expense (see Note 1) includes a reserve of $110 for non-cancelable raw material purchase commitments.