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Accrued Expenses

9 Months Ended

Sep. 30, 2021

Accrued Expenses

9. Accrued Expenses

9. Accrued Expenses

Accrued expenses consisted of the following (in thousands):

		September 30,				December 31,
		2021				2020
Accrued wages, benefits and payroll taxes		$	698			$	513
Accrued accounts payable			915				505
Accrued sales and telecommunication taxes			2,616				438
Product warranty liability			34				33
Other accrued expenses			88				139
Total accrued expenses		$	4,351			$	1,628

The changes in aggregate product warranty liabilities for the year ended December 31, 2020 and nine months ended September 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			27
Warranty settlements			(26	)
Balance at September 30, 2021		$	34

Product warranty expense is included in cost of product revenue expense and totaled $15,000 and $11,000 for the three months ended September 30, 2021 and 2020, respectively, and $27,000and $29,000for the nine months ended September 30, 2021 and 2020, respectively.