Annual report pursuant to Section 13 and 15(d)

Accrued Liabilities

v3.23.1
Accrued Liabilities
 12 Months Ended
Dec. 31, 2022
Accrued Liabilities and Other Liabilities [Abstract]  
Accrued Liabilities Accrued Liabilities
Accrued liabilities consisted of the following:
December 31,
2022 2021
Salaries, benefits and related expenses $ 1,843  $ 2,015 
Device warranty 274  195 
Other 161  89 
Total $ 2,278  $ 2,299 

Warranty

Sales of devices generally include an initial warranty for parts and services for one year in the Americas, two years in Europe, the Middle East, Africa (EMEA), and one or two years in the Asia Pacific (APAC) region. A liability for the estimated cost of product warranty is established at the time revenue is recognized based on the historical experience of known product failure rates and expected material and labor costs to provide warranty services. Specific additional warranty accruals may be made if unforeseen technical problems arise. Alternatively, if estimates are determined to be greater than the actual amounts necessary, a portion of the liability may be reversed in future periods. Warranty costs are reflected in the consolidated statements of operations and comprehensive loss as a component of costs of revenue. The current portion of the warranty liability is classified as a component of accrued liabilities, while the long-term portion of the warranty liability is classified as a component of other non-current liabilities in the consolidated balance sheets.
Warranty
2022 2021
Balance at beginning of the period $ 270  $ 226 
Additions for estimated future expense 425  304 
Incurred costs (282) (260)
Balance at end of the period $ 413  $ 270 
Current portion $ 274  $ 195 
Long-term portion 139  75 
Total $ 413  $ 270