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

Quarterly report pursuant to Section 13 or 15(d)

Note 7 - Accrued Liabilities

Note 7 - Accrued Liabilities

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

7. Accrued Liabilities

Accrued liabilities as of September 30, 2024 and December 31, 2023 consisted of the following:

	*September 30, 2024*		*December 31, 2023*
Salaries, benefits and related expenses	$	1,414	$	2,058
Device warranty		443		461
Other		118		145
Total	$	1,975	$	2,664

Warranty

The current portion of the device warranty liability is classified as a component of Accrued liabilities, while the long-term portion of the device warranty liability is classified as a component of Other non-current liabilities in the condensed consolidated balance sheets. A reconciliation of the changes in the device warranty liability for the three and nine months ended September 30, 2024 is as follows:

	*Three Months Ended*			*Nine Months Ended*
	*September 30, 2024*			*September 30, 2024*
Balance at beginning of the period	$	561		$	566
Additions for estimated future expense		210			526
Incurred costs		(163	)		(484	)
Balance at end of the period	$	608		$	608

	*Balance as of September 30, 2024*
Current portion	$	443
Long-term portion		165
Total	$	608