Accrued Expenses and Other Current Liabilities

12 Months Ended

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