Ekso Bionics Holdings, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Accrued Liabilities

Accrued Liabilities

12 Months Ended

Dec. 31, 2018

Accrued Liabilities and Other Liabilities [Abstract]

Accrued liabilities consisted of the following:



	December 31,
	2018		2017
Salaries, benefits and related expenses	$	2,446	$	2,850
Device warranty	307		232
Severance	270		—
Clinical trials	227		136
Capital lease obligation	35		34
Other	256		251
Total	$	3,541	$	3,503

Warranty

Sales of devices generally include an initial warranty for parts and services for one year in the U.S. and two years in Europe, the Middle East, Africa, and Asia. 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.



	Warranty
	2018			2017
Balance at beginning of the period	$	232		$	204
Additions for estimated future expense	362			207
Incurred costs	(287		)	(179		)
Balance at end of the period	$	307		$	232

Current portion	295			232
Long-term portion	12			—
Total	$	307		$	232