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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Dec. 31, 2024
Accrued Liabilities and Other Liabilities [Abstract] |
Accrued Expenses and Other Current Liabilities | 8. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following (in thousands):
|  | December 31, |
|  | 2024 |  |  | 2023 |
Marketing reimbursement |  | $ | 821 |  |  | $ | 2,834 |
Accrued compensation |  |  | 1,046 |  |  |  | 1,687 |
Accrued clinical trials and R&D |  |  | — |  |  |  | 3,694 |
Accrued selling and marketing |  |  | 91 |  |  |  | 1,110 |
Accrued professional fees |  |  | 1,164 |  |  |  | 1,505 |
Accrued warranty |  |  | 14 |  |  |  | 44 |
Accrued restructuring |  |  | 3,165 |  |  |  | 655 |
Other accrued expenses |  |  | 5,121 |  |  |  | 3,966 |
Total accrued expenses and other current liabilities |  | $ | 11,422 |  |  | $ | 15,495 |
In December 2023, the Company's management approved and initiated plans to reduce its cost structure. The Company recorded less than $0.1 million of restructuring charges, and paid $0.7 million of restructuring charges during the year ended December 31, 2024 related to the December 2023 action. Substantially all of the charges represented the severance cost of terminated employees, and are included in cost of revenue and operating expenses in the statement of operations. The following table rolls forward the activity in the restructuring accrual for the December 2023 action for the year ended December 31, 2024:
Accrual at December 31, 2023 |  | $ | 655 |
Additional restructuring and related costs |  |  | 19 |
Cash payments |  |  | (674 | )
Accrual at December 31, 2024 |  | $ | — |
In November 2024, the Company's management approved and initiated plans to reduce its cost structure. The Company recorded $3.9 million of restructuring charges, and paid $1.5 million of restructuring charges during the year ended December 31, 2024 related to this restructuring plan. The restructuring plan initiated during the year ended December 31, 2024 is expected to the be completed during the first half of 2025. Substantially all of the charge represents the severance cost of terminated employees, and are included in cost of revenue and operating expenses in the statement of operations. The following table rolls forward the activity in the restructuring accrual for the November 2024 action for the year ended December 31, 2024:
Accrual at December 31, 2023 |  | $ | — |
Restructuring charges and related costs |  |  | 3,953 |
Cash payments |  |  | (788 | )
Accrual at December 31, 2024 |  | $ | 3,165 |

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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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