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ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 9 Months Ended
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Sep. 30, 2022
Payables and Accruals [Abstract] |
ACCOUNTS PAYABLE AND ACCRUED EXPENSES | NOTE 12 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
|  | December 31, 2021 |  |  | September 30, 2022 |
|  |  |  |  | (Unaudited) |
Accounts payable |  | $ | 17,748 |  |  | $ | 18,422 |
Accrued warranty |  |  | 1,146 |  |  |  | 1,708 |
Accrued compensation |  |  | 6,644 |  |  |  | 6,132 |
Government authorities |  |  | 2,080 |  |  |  | 1,963 |
Other current liabilities |  |  | 1,397 |  |  |  | 593 |
Accounts payable and accrued expenses |  | $ | 29,015 |  |  | $ | 28,818 |
The Company’s products are warranted against defects in materials and workmanship for a period of one to three years from the date of acceptance of the product by the customer. The customers may purchase an extended warranty providing coverage up to a maximum of 60 months. A provision for estimated future warranty costs is recorded for expected or historical warranty matters related to equipment shipped and is included in accounts payable and accrued expenses in the Condensed Consolidated Balance Sheets as of December 31, 2021 and September 30, 2022. The following table summarizes warranty activity for the nine-month periods ended September 30, 2021 and 2022: SCHEDULE OF PRODUCT WARRANTY LIABILITY
|  | 2021 |  |  | 2022 |
|  | Nine Months Ended September 30, |
|  | 2021 |  |  | 2022 |
Accrued warranty reserve, beginning of year |  | $ | 742 |  |  | $ | 1,333 |
Accrual for product warranties issued |  |  | 639 |  |  |  | 998 |
Product replacements and other warranty expenditures |  |  | (565 | ) |  |  | (373 | )
Expiration of warranties |  |  | 19 |  |  |  | (83 | )
Accrued warranty reserve, end of period (a) |  | $ | 835 |  |  | $ | 1,875 |
(a) | Includes non-current accrued warranty included in other long-term liabilities at December 31, 2021 and September 30, 2022 of $187 and $167, respectively.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- References No definition available. + Details
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