Accrued Expenses and Other Current Liabilities

9 Months Ended

12 Months Ended

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.