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Accrued Expenses and Other Current Liabilities | 9 Months Ended | 12 Months Ended
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Sep. 30, 2024 | Dec. 31, 2023
Accrued Liabilities and Other Liabilities [Abstract] |  |
Accrued Expenses and Other Current Liabilities |
7. | Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consist of the following (in thousands):
|  | September 30, 2024 |  |  | December 31, 2023 |
Marketing reimbursement |  | $ | 930 |  |  | $ | 2,834 |
Accrued compensation |  |  | 1,733 |  |  |  | 1,687 |
Accrued clinical trials and R&D |  |  | 81 |  |  |  | 3,694 |
Accrued selling and marketing |  |  | 592 |  |  |  | 1,110 |
Accrued professional fees |  |  | 493 |  |  |  | 1,505 |
Accrued warranty |  |  | 16 |  |  |  | 44 |
Accrued restructuring |  |  | — |  |  |  | 655 |
Other accrued expenses |  |  | 4,128 |  |  |  | 3,966 |
Total accrued expenses and other current liabilities |  | $ | 7,973 |  |  | $ | 15,495 |
In connection with strategic initiatives implemented during the year ended December 31, 2023, the Company’s management approved and initiated plans to reduce its cost structure. During the nine months ended September 30, 2024, the Company recorded less than $0.1 million in restructuring charges and paid $0.7 million in restructuring charges. No restructuring charges were incurred or paid during the three months ended September 30, 2024. |
7. | Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consist of the following (in thousands):
|  | December 31, |
|  | 2023 |  |  | 2022 |
Distributor fees and marketing reimbursements |  | $ | 2,834 |  |  | $ | 6,348 |
Accrued compensation |  |  | 1,687 |  |  |  | 3,453 |
Accrued clinical trials and R&D |  |  | 3,694 |  |  |  | 228 |
Accrued selling and marketing |  |  | 1,110 |  |  |  | 481 |
Accrued professional fees |  |  | 1,505 |  |  |  | 2,105 |
Accrued interest |  |  | — |  |  |  | 489 |
Accrued warranty |  |  | 44 |  |  |  | 48 |
Accrued restructuring |  |  | 655 |  |  |  | — |
Other accrued expenses |  |  | 3,966 |  |  |  | 2,641 |
Total accrued expenses and other current liabilities |  | $ | 15,495 |  |  | $ | 15,793 |
In connection with strategic initiatives implemented during the period ended December 31, 2023, the Company’s management approved and initiated plans to reduce its cost structure. The Company recorded $1.0 million of restructuring charges during the year ended December 31, 2023, of which $0.4 million has been paid as of December 31, 2023. The restructuring charges are included in operating expenses in the statement of operations. Substantially all of this charge represents the severance cost of terminated employees.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 720 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1 + Details
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