| Accrued Expenses Accrued expenses were as follows: | | | | | | | | | | | | | | | | | December 31, | | | 2023 | | 2022 | | Accrued payroll | | $ | 4,553 | | | $ | 2,706 | | Warranty reserve (1) | | 6,197 | | | 3,836 | | | Accrued legal and professional expenses | | 10,710 | | | 840 | | | Provision for contract losses | | 3,351 | | | 2,561 | | Insurance premium payable, current (2) | | 2,605 | | | 2,607 | | | Other | | 4,916 | | | 2,809 | | | Total accrued expenses | | $ | 32,332 | | | $ | 15,359 | |
(1) Refer to the table below for the warranty reserve activity. (2) Refer to Note 12, Borrowings for additional information. The following table summarizes warranty reserve activity: | | | | | | | | | | | | | | | | | For the Years Ended December 31, | | | 2023 | | 2022 | | Warranty reserve - beginning of period | | $ | 3,836 | | | $ | 2,112 | | | Additions for current year deliveries | | 811 | | | 2,460 | | | Changes in the warranty reserve estimate | | 2,070 | | | 1,284 | | | Warranty costs incurred | | (520) | | | (2,020) | | | Warranty reserve - end of period | | $ | 6,197 | | | $ | 3,836 | |
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