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9. Accrued Expenses
6 Months Ended
Jun. 30, 2020
Payables and Accruals [Abstract]  
Accrued Expenses

Accrued expenses consisted of the following (in thousands):

 

   

June 30,

2020

   

December 31,

2019

 
Accrued wages and benefits   $ 416     $ 538  
Accrued accounts payable     398       566  
Accrued sales and telecommunication taxes     449       529  
Product warranty liability     43       37  
Other     81       84  
Total accrued expenses   $ 1,387     $ 1,754  

 

The changes in aggregate product warranty liabilities for the year ended December 31, 2019 and six months ended June 30, 2020 were as follows (in thousands):

 

    Warranty Liabilities  
Balance at January 1, 2019   $ 16  
Accrual for warranties     37  
Adjustments related to pre-existing warranties     7  
Warranty settlements     (23 )
Balance at December 31, 2019     37  
Accrual for warranties     18  
Warranty settlements     (12 )
Balance at June 30, 2020   $ 43  

 

Product warranty expense is included in cost of product revenue expense and totaled $10,000 and $5,000 for the three months ended June 30, 2020 and 2019, respectively, and $18,000 and $10,000 for the six months ended June 30, 2020 and 2019, respectively.