Accrued expenses consist of the following:


	December 31, 2025		December 31, 2024
Compensation expenses*	$	3,537,000	$	1,983,000
Taxes payable		272,000		729,000
Insurance		502,000		16,000
Accrued liability for fees to be paid in common stock		—		1,584,000
Professional fees and royalties		89,000		402,000
Warranty liabilities		561,000		276,000
Customer deposits		—		17,000
Other		499,000		634,000
Total	$	5,460,000	$	5,641,000

*Compensation expenses include restructuring costs of $0.3 million and $0.6 million as of December 31, 2025 and 2024, respectively. Refer to Note 11 (Commitments and Contingencies).