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Accrued Expenses
6 Months Ended
Jun. 30, 2021
Accrued Expenses  
9. Accrued Expenses

9. Accrued Expenses

 

Accrued expenses consisted of the following (in thousands):

 

 

 

June 30,

 

 

December 31,

 

 

 

2021

 

 

2020

 

Accrued wages, benefits and payroll taxes

 

$2,066

 

 

$513

 

Accrued accounts payable

 

 

691

 

 

 

505

 

Accrued sales and telecommunication taxes

 

 

2,576

 

 

 

438

 

Product warranty liability

 

 

30

 

 

 

33

 

Other accrued expenses

 

 

92

 

 

 

139

 

Total accrued expenses

 

$5,455

 

 

$1,628

 

The changes in aggregate product warranty liabilities for the year ended December 31, 2020 and six months ended June 30, 2021 were as follows (in thousands):

 

 

 

Warranty

Liabilities

 

Balance at January 1, 2020

 

$37

 

Accrual for warranties

 

 

33

 

Adjustments related to pre-existing warranties

 

 

(10)

Warranty settlements

 

 

(27)

Balance at December 31, 2020

 

 

33

 

Accrual for warranties

 

 

12

 

Warranty settlements

 

 

(15)

Balance at June 30, 2021

 

$30

 

 

Product warranty expense is included in cost of product revenue expense and totaled $8,000 and $10,000 for the three months ended June 30, 2021 and 2020, respectively, and $15,000 and $18,000 for the six months ended June 30, 2021 and 2020, respectively.