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Accrued Expenses | 3 Months Ended
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Mar. 31, 2024
Accrued Expenses |
Accrued Expenses | Note 8. Accrued Expenses Accrued expenses consisted of the following ($ in thousands):
|  | March 31, 2024 |  |  | December 31, 2023 |
Legal expenses |  | $ | 69 |  |  | $ | 102 |
Offering costs |  |  | 1,356 |  |  |  | 1,356 |
Compensation and related benefits |  |  | 20 |  |  |  | 43 |
Other accrued expenses |  |  | 195 |  |  |  | 232 |
Accrued expenses |  | $ | 1,640 |  |  | $ | 1,733 |
The product warranty accrual related to the voluntary recall of DABRA catheters, was initiated in September 2019. The recall was closed by the FDA in July 2023 and no claims have been submitted in approximately 2 years. As such, the Company derecognized the warranty liability of $192 thousand as of December 31, 2023. As of March 31, 2024 and December 31, 2023, there is no accrued warranty balance.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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