Ekso Bionics Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Accrued Liabilities

3 Months Ended

Mar. 31, 2018

8. Accrued Liabilities

Accrued liabilities consisted of the following:

	March 31,		December 31,
	2018		2017
Salaries, benefits and related expenses	$	2,301	$	2,850
Device maintenance		121		121
Device warranty		283		232
Clinical trials		180		136
Capital lease obligation		34		34
Other		92		130
Total	$	3,011	$	3,503

A reconciliation of the changes in the current portion of maintenance and warranty liabilities for the period ended March 31, 2018 is as follows:

	Maintenance		Warranty		Total
Balance at December 31, 2017	$	121	$	232	$	353
Additions for estimated future expense		-		82		82
Incurred costs		-		(31)		(31)
Balance at March 31, 2018	$	121	$	283	$	404