12. ACCRUED EXPENSES The following table presents the composition of accrued expenses as of September 30, 2026 and December 31, 2025 (in thousands): | | | | | | | | | September 30, | | December 31, | | | 2026 | | 2025 | Compensation and related benefits | | $ | 6,820 | | $ | 8,610 | Consulting and professional fees | | | 1,048 | | | 1,122 | Research and development expenses | | | 175 | | | 156 | Sales and marketing expenses | | | 520 | | | 724 | Warranty | | | 270 | | | 179 | Sales and other taxes payable | | | 565 | | | 611 | Other | | | 956 | | | 914 | Accrued expenses | | $ | 10,354 | | $ | 12,316 |
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