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Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2022

Accrued Expenses and Other Liabilities

Note 8 — Accrued Expenses and Other Liabilities

The components of accrued expenses and other current liabilities were as follows:


	December 31,		December 31,
	2022		2021

	(in thousands)
Payroll and related benefits	$	30,044	$	35,712
Warranty		8,601		7,878
Operating lease liabilities		3,333		4,437
Interest		2,853		2,757
Professional fees		2,102		1,467
Legal settlement		—		15,000
Sales, use, and other taxes		2,027		4,889
Other		7,071		7,612
Total	$	56,031	$	79,752

Customer deposits and deferred revenue

Customer deposits totaled $110.2 million and $46.9 million at December 31, 2022 and 2021, respectively, which are included in “Customer deposits and deferred revenue” in the Consolidated Balance Sheets. Deferred revenue represents amounts billed, other than deposits, in excess of the revenue that can be recognized on a particular contract at the balance sheet date. Changes in deferred revenue were as follows:


	(in thousands)
Balance - December 31, 2021	$	16,276
Deferral of revenue		8,081
Recognition of unearned revenue		(7,367)
Balance - December 31, 2022	$	16,990

As of December 31, 2022, the Company has approximately $192.0 million of remaining performance obligations on contracts with an original estimated duration of one year or more, of which approximately 37% is expected to be recognized within one year, with the remaining amounts expected to be recognized between one to three years. The Company has elected to exclude disclosures regarding remaining performance obligations that have an original expected duration of one year or less.

Other liabilities

At December 31, 2022 and 2021, other liabilities included (i) asset retirement obligations of $0.7 million and $2.8 million, respectively; (ii) income tax payables of $0.4 million for both periods, and (iii) medical and dental benefits for former executives of $2.0 million and $1.8 million, respectively.