Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 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)	June 30, 2022		December 31, 2021
Accrued cost of revenue	$	14,415	$	43,185
Accrued compensation		5,248		981
Other accrued expenses		10,187		3,694
Total accrued expenses	$	29,850	$	47,860
Warranty reserves	$	6,290	$	4,032
Current portion of operating lease liability		444		452
Non-federal tax obligations		339		172
Total other current liabilities	$	7,073	$	4,656

Schedule of warranty accruals

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

	Three months ended June 30,						Six months ended June 30,
(in thousands)	2022			2021			2022			2021
Balance at beginning of period	$	9,236		$	6,359		$	9,346		$	6,811
Warranties issued during the period(a)		3,668			554			4,184			2,108
Settlements made during the period		(959	)		(1,072	)		(1,380	)		(2,891	)
Changes in liability for pre-existing warranties		(501	)		(294	)		(706	)		(481	)
Balance at end of period	$	11,444		$	5,547		$	11,444		$	5,547
Accrued warranty balance reported in:
Other current liabilities	$	6,290		$	1,742		$	6,290		$	1,742
Other non-current liabilities		5,154			3,805			5,154			3,805
Balance at end of period	$	11,444		$	5,547		$	11,444		$	5,547
(a) - Inclusive of accruals for expected remediation activities