v3.23.3

Balance Sheet Account Details | 9 Months Ended
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Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Balance Sheet Account Details | Balance Sheet Account Details Accounts Receivable and Allowance for Credit Losses
| September 30, 2023 |  |  | December 31, 2022 |  | December 31, 2021
Accounts receivable, net: |  |  |  |  |  |
Accounts receivable, trade | $ | 9,023,000 |  |  |  | $ | 7,315,000 |  |  | $ | 5,624,000 |
Allowance for credit losses | (354,000) |  |  |  | (293,000) |  |  | (690,000) |
| $ | 8,669,000 |  |  |  | $ | 7,022,000 |  |  | $ | 4,934,000 |
Changes to the allowance for credit losses during the nine months ended September 30, 2023 were as follows:
| Allowance for Credit Losses
Balance as of January 1, 2023 | $ | (293,000) |
Provision for expected credit loss | (98,000) |
Write-offs | 37,000 |
Balance as of September 30, 2023 | $ | (354,000) |
The Company’s adoption of ASU No. 2016-13, Financial Instruments - Credit Losses, included an assessment of our aged trade receivables balances and their underlying credit risk characteristics. Our evaluation of past events, current conditions, and reasonable and supportable forecasts about the future resulted in an expectation of immaterial credit losses. Inventory The components of inventories are as follows:
| September 30, 2023 |  | December 31, 2022
Inventory: |  |  |
Raw materials | $ | 7,590,000 |  |  | $ | 5,319,000 |
Work in process | 10,541,000 |  |  | 7,055,000 |
Finished goods | 15,383,000 |  |  | 17,387,000 |
| $ | 33,514,000 |  |  | $ | 29,761,000 |
Inventories current | $ | 26,429,000 |  |  | $ | 29,761,000 |
Inventories non-current (included in other long-term assets) | $ | 7,085,000 |  |  | $ | — |
Intangible Assets Intangible assets that are subject to amortization consisted of the following for the periods presented:
|  | September 30, 2023 |  | December 31, 2022
|  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Trade name |  | $ | 2,630,000 |  |  | $ | (947,000) |  |  | $ | 1,683,000 |  |  | $ | 2,630,000 |  |  | $ | (552,000) |  |  | $ | 2,078,000 |
Customer relationships |  | 4,150,000 |  |  | (1,794,000) |  |  | 2,356,000 |  |  | 4,150,000 |  |  | (1,172,000) |  |  | 2,978,000 |
Developed technology |  | 41,600,000 |  |  | (9,975,000) |  |  | 31,625,000 |  |  | 41,600,000 |  |  | (5,615,000) |  |  | 35,985,000 |
Intangibles, net |  | $ | 48,380,000 |  |  | $ | (12,716,000) |  |  | $ | 35,664,000 |  |  | $ | 48,380,000 |  |  | $ | (7,339,000) |  |  | $ | 41,041,000 |
Intangible assets not subject to amortization totaled $0.1 million at September 30, 2023 and December 31, 2022, and related to the Company’s domain name. Accrued Expenses Accrued expenses consist of the following:
| September 30, 2023 |  | December 31, 2022
Compensation expenses | $ | 8,509,000 |  |  | $ | 7,002,000 |
Customer deposits | 17,000 |  |  | 17,000 |
Taxes payable | 724,000 |  |  | 825,000 |
Insurance | 834,000 |  |  | 613,000 |
Professional fees and royalties | 308,000 |  |  | 210,000 |
Warranty liabilities | 572,000 |  |  | 489,000 |
Accrued clinical study fees | 71,000 |  |  | 250,000 |
Other | 517,000 |  |  | 1,146,000 |
Total | $ | 11,552,000 |  |  | $ | 10,552,000 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//210/tableOfContent + Details
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