Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Property and Equipment, net

Property and equipment consisted of the following as of:


	December 31, 2023		December 31, 2022
Tooling and manufacturing equipment	$	2,632	$	2,731
Furniture and fixtures	639		639
Computer equipment	348		660
Software	106		106
Leasehold improvements	35		29
Total property and equipment	3,760		4,165
Less accumulated depreciation and amortization	(3,383)		(3,057)
Property and equipment, net	$	377	$	1,108

Depreciation and amortization expense on property and equipment was $765 and $1,264 for the years ended December 31, 2023 and 2022, respectively. For the years ended December 31, 2023 and 2022, the Company allocated $473 and $807, respectively, of depreciation and amortization expense related to tooling and manufacturing equipment and software to cost of revenues.

Allowance for Credit Losses

The following table summarizes the Company's allowance for credit losses for the years ended December 31, 2023 and 2022:


Allowance for credit losses:	Beginning Balance		Charges to Expense	Charges to Revenue	Write-offs	Ending Balance
Year ended December 31, 2022	$	403	3,014	(63)	(341)	$	3,013
Year ended December 31, 2023	$	3,013	1,020	(29)	(682)	$	3,322

Accrued and Other Expenses

Accrued and other expenses included accrued sales returns of $2,919 and $6,756 as of December 31, 2023 and December 31, 2022, respectively. As of December 31, 2022, $4,958 of the accrued sales returns was attributable to returns resulting from the FDA Warning Letter.

Changes in accrued warranty were as follows:


	For the Year Ended December 31,
	2023		2022
Accrued warranty, beginning of period	$	712	$	661
Provision for warranties issued during the period	574		526
Settlements of warranty claims during the period	(504)		(475)
Accrued warranty, end of period	$	782	$	712