Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2024

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, 2024		December 31, 2023
Accrued cost of revenue	$	22,423	$	26,773
Related party accrued cost of revenue		1,370		1,451
Accrued compensation		3,650		3,858
Other accrued expenses		2,247		2,766
Total accrued expenses	$	29,690	$	34,848
Warranty reserves	$	6,992	$	7,279
Current portion of operating lease liability		742		740
Non-federal tax obligations		125		119
Total other current liabilities	$	7,859	$	8,138

Schedule of warranty accruals

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

	Three months ended March 31,
(in thousands)	2024			2023
Balance at beginning of period	$	11,002		$	12,426
Warranties issued and remediation added during the period		838			1,543
Settlements made during the period		(849	)		(1,103	)
Changes in liability for pre-existing warranties		(519	)		(309	)
Balance at end of period	$	10,472		$	12,557
Warranty accruals are reported in:
Other current liabilities	$	6,992		$	8,085
Other non-current liabilities		3,480			4,472
Balance at end of period	$	10,472		$	12,557