Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2022

Accrued Expenses and Other Current Liabilities Abstract

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

(in thousands)	March 31, 2022		December 31, 2021
Accrued cost of revenue	$	22,623	$	43,185
Accrued compensation		4,507		981
Other accrued expenses		3,518		3,694
Total accrued expenses	$	30,648	$	47,860
Warranty reserves	$	3,771	$	4,032
Current portion of operating lease liability		451		452
Non-federal tax obligations		301		172
Other		—		—
Total other current liabilities	$	4,523	$	4,656

Schedule of warranty accruals

Activity by period in the Company's warranty accruals was as follows:

	Three months ended March 31,
(in thousands)	2022			2021
Balance at beginning of period	$	9,346		$	6,811
Warranties issued during the period		516			1,554
Settlements made during the period		(421	)		(1,819	)
Changes in liability for pre-existing warranties		(205	)		(187	)
Balance at end of period	$	9,236		$	6,359
Accrued warranty balance reported in:
Other current liabilities	$	3,771		$	2,891
Other non-current liabilities		5,465			3,468
Balance at end of period	$	9,236		$	6,359