Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2023

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, 2023		December 31, 2022
Accrued cost of revenue	$	14,242	$	13,198
Accrued compensation		3,049		4,688
Other accrued expenses		3,232		6,010
Total accrued expenses	$	20,523	$	23,896
Warranty reserves	$	8,085	$	8,004
Current portion of operating lease liability		786		417
Non-federal tax obligations		741		463
Total other current liabilities	$	9,612	$	8,884

Schedule of warranty accruals

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

	Three months ended March 31,
(in thousands)	2023			2022
Balance at beginning of period	$	12,426		$	9,346
Warranties issued during the period(a)		1,543			516
Settlements made during the period		(1,103	)		(421	)
Changes in liability for pre-existing warranties		(309	)		(205	)
Balance at end of period	$	12,557		$	9,236
Warranty accruals are reported in:
Other current liabilities	$	8,085		$	3,771
Other non-current liabilities		4,472			5,465
Balance at end of period	$	12,557		$	9,236
(a) - Inclusive of accruals for expected remediation activities