Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 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)	June 30, 2024		December 31, 2023
Accrued cost of revenue	$	16,260	$	26,773
Related party accrued cost of revenue		657		1,451
Accrued compensation		3,435		3,858
Other accrued expenses		2,483		2,766
Total accrued expenses	$	22,835	$	34,848
Warranty reserves	$	7,264	$	7,279
Current portion of operating lease liability		857		740
Non-federal tax obligations		81		119
Total other current liabilities	$	8,202	$	8,138

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)	2024			2023			2024			2023
Balance at beginning of period	$	10,472		$	12,557		$	11,002		$	12,426
Warranties issued and remediation added during the period		801			1,309			1,639			2,852
Settlements made during the period		(443	)		(1,234	)		(1,292	)		(2,337	)
Changes in liability for pre-existing warranties		(415	)		(551	)		(934	)		(860	)
Balance at end of period	$	10,415		$	12,081		$	10,415		$	12,081
Warranty accruals are reported in:
Other current liabilities	$	7,264		$	7,791		$	7,264		$	7,791
Other non-current liabilities		3,151			4,290			3,151			4,290
Balance at end of period	$	10,415		$	12,081		$	10,415		$	12,081