Quarterly report pursuant to Section 13 or 15(d)

Accrued Warranty

v3.21.2
Accrued Warranty
 9 Months Ended
Sep. 30, 2021
Product Warranties Disclosures [Abstract]  
Accrued Warranty

Note 8. Accrued Warranty

Activity in the warranty accrual is included in accrued expenses in the condensed balance sheets and consisted of the following (in thousands):

 

 

 

Nine Months Ended September 30, 2021

 

 

Year Ended December 31, 2020

 

Balance at beginning of period

 

$

204

 

 

$

234

 

Increase in warranty accrual

 

 

—

 

 

 

19

 

Change in liability for pre-existing warranties

 

 

—

 

 

 

4

 

Claims satisfied

 

 

(9

)

 

 

(53

)

Total accrued warranty

 

$

195

 

 

$

204

 

 

 

The accrued warranty balances at September 30, 2021 and December 31, 2020 each included $0.1 million related to the voluntary recall of catheters, which occurred in September 2019. Warranty expense is included in cost of revenue in the accompanying condensed statements of operations.