10. Accrued Expenses Accrued expenses consisted of the following (in thousands): | | March 31, | | | December 31, | | | | 2026 | | | 2025 | | Accrued wages and benefits | | $ | 3,104 | | | $ | 2,974 | | Accrued accounts payable | | | 2,774 | | | | 2,532 | | Accrued sales and telecommunications taxes | | | 2,954 | | | | 2,213 | | Product warranty liability | | | 59 | | | | 21 | | Cloud computing arrangements | | | 216 | | | | 159 | | Credit cards | | | 119 | | | | 103 | | Other | | | 665 | | | | 389 | | Total accrued expenses | | $ | 9,891 | | | $ | 8,391 | |
The changes in aggregate product warranty liabilities for the three months ended March 31, 2026 and the year ended December 31, 2025 were as follows (in thousands): | | Warranty Liabilities | | Balance at January 1, 2025 | | $ | 32 | | Accrual for warranties | | | 21 | | Adjustments related to pre-existing warranties | | | (13 | ) | Warranty settlements | | | (19 | ) | Balance at December 31, 2025 | | | 21 | | Accrual for warranties | | | 42 | | Warranty settlements | | | (4 | ) | Balance at March 31, 2026 | | $ | 59 | |
Product warranty expense is included in cost of product revenue expense and totaled $4 and $6 for the three months ended March 31, 2026 and 2025, respectively.
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