Accrued Expenses

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Expenses

6. ACCRUED EXPENSES

Accrued expenses consist of the following:

	December 31,
	2022		2021
	(in thousands)
Accrued compensation	$	5,146	$	8,562
Accrued sales taxes payable		192		372
Accrued professional services		813		1,742
Accrued materials		2,950		3,094
Accrued other		777		1,437
Accrued warranty		820		452
Accrued expenses	$	10,698	$	15,659

Accrued Compensation

Accrued compensation included estimated year-end employee bonuses and related employee costs of approximately $4.0 million and $5.4 million at December 31, 2022 and 2021, respectively.

Accrued Warranty

The Company provides a limited warranty generally for one year. Estimated warranty obligations are recorded as an expense upon customer acceptance of related products. Factors that affect the estimated warranty liability include number of products accepted, historical and anticipated rates of warranty claims, cost per claim, and vendor-supported warranty programs. The Company periodically assesses the adequacy of our recorded warranty liabilities and adjusts the amounts as necessary. The amount of liability recorded is equal to the estimated costs to repair or otherwise satisfy claims made by customers.

Changes in our product warranty consist of the following:

	December 31,
	2022			2021
	(in thousands)
Beginning balance	$	452		$	41
Accrual (reversal) for warranty expense		(427	)		(58	)
Warranty costs incurred during period		795			469
Ending balance	$	820		$	452