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OTHER ACCRUED LIABILITIES | 12 Months Ended
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Dec. 31, 2023
OTHER ACCRUED LIABILITIES |
OTHER ACCRUED LIABILITIES | NOTE 5 – OTHER ACCRUED LIABILITIES Other accrued liabilities consisted of the following components:
|  | December 31, 2023 |  |  | December 31, 2022 |
(in thousands) |  |  |  |  |  |
Lease liability - short term |  | $ | 798 |  |  | $ | 799 |
Product warranty |  |  | 449 |  |  |  | 425 |
Sales return reserve |  |  | 32 |  |  |  | 71 |
Other taxes |  |  | 69 |  |  |  | 163 |
Other |  |  | 90 |  |  |  | 138 |
Other accrued liabilities |  | $ | 1,438 |  |  | $ | 1,596 |
The changes in our product warranty liability for the year ending December 31, 2023 are follows:
|  | December 31, 2023 |  |  | December 31, 2022 |
(in thousands) |  |  |  |  |  |
Liability, beginning balance |  | $ | 425 |  |  | $ | 432 |
Net expenses |  |  | 902 |  |  |  | 774 |
Warranty claims |  |  | (902 | ) |  |  | (774 | )
Accrual revisions |  |  | 24 |  |  |  | (7 | )
Liability, ending balance |  | $ | 449 |  |  | $ | 425 |

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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