
	September 30,
	2024		2023
Payroll and related	$	3,249	$	2,237
Deferred revenue		3,643		2,703
Customer deposits		1,606		766
Acquisition or asset purchase holdback liability		250		736
Short-term provision		155		—
Warranty reserve		76		132
Accrued contract costs		—		825
Other		51		67
Total	$	9,030	$	7,466

Accrued payroll and related consisted primarily of accrued bonus, accrued vacation, accrued sales commissions and benefits.

Deferred revenue as of September 30, 2024, included prepayments from customers for services, including extended warranty, scheduled to be performed in the year ending September 30, 2025.

Customer deposits represent amounts paid by customers as a down payment on hardware orders to be delivered during the year ending September 30, 2025.

Accrued contract costs consist of accrued expenses for contracting a third-party service provider to fulfill repair and maintenance obligations required under a contract with a foreign military for units sold in the year ended September 30, 2011. Payments to the service provider will be made annually upon completion of each year of service. A new contract was signed with the

customer in May 2019 to continue repair and maintenance services through May 2024. These services are being recorded in cost of revenues to correspond with the revenues for these services.


	September 30,
	2024			2023
Beginning balance	$	132		$	159
Warranty provision		(35	)		40
Warranty settlements		(21	)		(67	)
Ending balance	$	76		$	132

The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenue is recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period and adjusts the accrued warranty liability to an amount equal to estimated warranty expense for products currently under warranty.

In connection with the Amika Mobile asset purchase, the Company recorded a holdback liability related to potential future adjustments to assets and liabilities, misrepresentations and indemnifications against third-party claims. Adjustments of up to CAD$1,000 (USD$736) will be deducted from the asset purchase holdback liability for up to three years from the closing date. The liability was recorded at fair value in the consolidated balance sheet as of September 30, 2023. The holdback was paid to the seller of the Amika Mobile assets on October 6, 2023.

Deferred extended warranty revenue consists of warranties purchased in excess of the Company’s standard warranty. Extended warranties typically range from one to two years.