Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2024

Accrued expenses were as follows:


	September 30, 2024		December 31, 2023
Accrued payroll	$	7,524	$	4,553
Warranty reserve (2)	4,695		6,197
Accrued legal and professional expenses	11,468		10,710
Provision for contract losses	3,692		3,351
Insurance premium payable	—		2,605

Other (1)	10,386		4,916
Total accrued expenses	$	37,765	$	32,332

(1) Included in Other accrued expenses in the table above as of September 30, 2024, is $7,000 payable in accordance with the Insurer Letter Agreement.

See Note 3, Credit and Securities Purchase Transaction for further discussion.

(2) Refer to the table below for the warranty reserve activity for the three and nine months ended September 30, 2024.

Schedule of Warranty Reserve Activity

The following table summarizes warranty reserve activity:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Warranty reserve - beginning of period	$	5,054	$	4,421	$	6,197	3,836
Additions for current period deliveries	61		58		326		455
Changes in the warranty reserve estimate	—		416		(1,150)		1,124
Warranty costs incurred	(420)		—		(678)		(520)
Warranty reserve - end of period	$	4,695	$	4,895	$	4,695	$	4,895