Accrued Expenses and Other Current Liabilities

6 Months Ended

Jun. 30, 2025

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

10. Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consisted of the following:

(in thousands)	June 30, 2025		December 31, 2024
Accrued cost of revenue	$	19,885	$	13,033
Related party accrued cost of revenue		5,915		1,718
Accrued compensation		2,699		3,687
Other accrued expenses		1,911		1,696
Total accrued expenses	$	30,410	$	20,134
Warranty reserves	$	9,861	$	9,482
Current portion of operating lease liability		493		755
Non-federal tax obligations		102		76
Total other current liabilities	$	10,456	$	10,313

Information relating to our related party accrued cost of revenue at June 30, 2025 and December 31, 2024 may be found below in Note 16, "Related party transactions".

Other accrued expenses primarily include amounts due for (i) legal costs associated with outstanding corporate or legal matters and (ii) other professional services.

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

	Three months ended June 30,						Six months ended June 30,
(in thousands)	2025			2024			2025			2024
Balance at beginning of period	$	11,851		$	10,472		$	11,904		$	11,002
Warranties issued and remediation added during the period		569			801			1,614			1,639
Settlements made during the period		(585	)		(443	)		(1,241	)		(1,292	)
Changes in liability for pre-existing warranties		(25	)		(415	)		(467	)		(934	)
Balance at end of period	$	11,810		$	10,415		$	11,810		$	10,415
							As of
							June 30, 2025			June 30, 2024
Warranty accruals are reported in:
Other current liabilities							$	9,861		$	7,264
Other non-current liabilities								1,949			3,151
Balance at end of period							$	11,810		$	10,415