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Accrued Warranty
12 Months Ended
Dec. 31, 2022
Guarantees and Product Warranties [Abstract]  
Accrued Warranty

9. Accrued Warranty

 

The Company warrants its products against defect for 12 months, however, for certain products a customer may purchase an extended warranty. A provision for estimated future costs and estimated returns for credit relating to such warranty is recorded in the period when product is shipped and revenue is recognized and is updated as additional information becomes available. The Company’s estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision for potential future product failures. In 2022, the Company increased its warranty reserves due to quality issues. Changes in the accrued warranty for fiscal years ended 2022, 2021 and 2020 are as follows:

 

   December 31, 2022   December 25, 2021   December 26, 2020 
   Fiscal Year Ended 
   December 31, 2022   December 25, 2021   December 26, 2020 
Beginning balance  $517,000   $508,000   $509,000 
Additions   2,329,000    791,000    435,000 
Claim and reversals   (880,000)   (782,000)   (436,000)
Ending Balance  $1,966,000   $517,000   $508,000