Accrued Expenses

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Accrued Expenses

Accrued Expenses

Accrued expenses were as follows:

	December 31,
	2023		2022
Accrued payroll	$	4,553	$	2,706
Warranty reserve (1)	6,197		3,836
Accrued legal and professional expenses	10,710		840
Provision for contract losses	3,351		2,561
Insurance premium payable, current (2)	2,605		2,607
Other	4,916		2,809
Total accrued expenses	$	32,332	$	15,359

(1) Refer to the table below for the warranty reserve activity.

(2) Refer to Note 12, Borrowings for additional information.     

The following table summarizes warranty reserve activity:

	For the Years Ended December 31,
	2023		2022
Warranty reserve - beginning of period	$	3,836	$	2,112
Additions for current year deliveries	811		2,460
Changes in the warranty reserve estimate	2,070		1,284
Warranty costs incurred	(520)		(2,020)
Warranty reserve - end of period	$	6,197	$	3,836