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Accrued Expenses and Other Current Liabilities
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities are comprised of the following:
(in thousands)
December 31, 2025December 31, 2024
Accrued payroll and related liabilities$7,769 $8,119 
Accrued bonus and commissions9,404 14,373 
Accrued insurance liabilities1,160 880 
Accrued job costs1,376 1,274 
Estimated loss contingency112 350 
Earnout payments accrued, current6,954 7,412 
Other accrued liabilities2,641 4,419 
Total$29,416 $36,827 
The Company’s construction-type contracts regularly include warranties to end customers that guarantee the work performed against defects in workmanship and the material it supplies. These standard warranties are assurance-type warranties and do not offer any additional services. Therefore, these assurance-type warranties are not considered separate performance obligations and the expected cost of assurance-type warranties are accrued as an expense within cost of revenue. The accounting for assurance-type warranties under ASC Topic 606 did not have a material impact to the consolidated financial statements as of December 31, 2025, 2024 and 2023.
The Company also offers service-type warranties on certain construction-type projects. The accounting for service-type warranties under ASC Topic 606 did not have a material impact to the consolidated financial statements as of December 31, 2025, 2024 and 2023.