v3.26.3
Accrued Expenses
9 Months Ended
Sep. 30, 2026
Accrued Expenses  
Accrued Expenses

10. Accrued Expenses

 

Accrued expenses consisted of the following (in thousands):

 

 

 

September 30,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Accrued wages and benefits

 

$4,065

 

 

$2,974

 

Accrued accounts payable

 

 

3,215

 

 

 

2,532

 

Accrued sales and telecommunications taxes

 

 

3,367

 

 

 

2,213

 

Product warranty liability

 

 

60

 

 

 

21

 

Cloud computing arrangements

 

 

108

 

 

 

159

 

Credit cards

 

 

113

 

 

 

103

 

Other

 

 

665

 

 

 

389

 

Total accrued expenses

 

$11,593

 

 

$8,391

 

 

The changes in aggregate product warranty liabilities for the year ended December 31, 2025 and the nine months ended September 30, 2026 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

 

 

59

 

Warranty settlements

 

 

(20)

Balance at September 30, 2026

 

$60

 

 

Product warranty expense is included in cost of product revenue expense and totaled $9 and $6 for the three months ended September 30, 2026 and 2025, respectively, and $20 and $19 for the nine months ended September 30, 2026 and 2025, respectively.