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Component: (Network and Table)
Network
100190 - Disclosure - Summary of Significant Accounting Policies (Tables)
(http://www.biolase.com/20161231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPoliciesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0000811240 (http://www.sec.gov/CIK)
Accounting Policies [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Accounting Policies [Abstract]
 
Estimated Useful Lives of Property, Plant and Equipment

The cost of property, plant, and equipment is depreciated using the straight-line method over the following estimated useful lives of the respective assets, except for leasehold improvements, which are depreciated over the lesser of the estimated useful lives of the respective assets or the related lease terms.

 

Building

30 years

Leasehold improvements

3 to 5 years

Equipment and computers

3 to 5 years

Furniture and fixtures

5 years

 

  
Changes in Initial Product Warranty Accrual and Expenses Under Initial and Extended Warranties

Changes in the initial product warranty accrual and the expenses incurred under the Company’s initial and extended warranties for the years ended December 31 are included within accrued liabilities on the Consolidated Balance Sheets and were as follows (in thousands):

 

 

 

Years Ended December 31,

 

 

 

2016

 

 

2015

 

 

2014

 

Initial warranty accrual, beginning balance

 

$

2,188

 

 

$

1,449

 

 

$

1,096

 

Provision for estimated warranty cost

 

 

348

 

 

 

1,715

 

 

 

1,214

 

Warranty expenditures

 

 

(830

)

 

 

(976

)

 

 

(861

)

Initial warranty accrual, ending balance

 

 

1,706

 

 

 

2,188

 

 

 

1,449

 

Less warranty accrual, long-term

 

 

773

 

 

 

843

 

 

 

519

 

Total warranty accrual, current portion

 

$

933

 

 

$

1,345

 

 

$

930

 

 

  
Summary of Income Statement Classification of Compensation Expense

The following table summarizes the income statement classification of compensation expense associated with share-based payments (in thousands):

 

 

 

Years Ended December 31,

 

 

 

2016

 

 

2015

 

 

2014

 

Cost of revenue

 

$

226

 

 

$

333

 

 

$

134

 

Sales and marketing

 

 

477

 

 

 

679

 

 

 

401

 

General and administrative

 

 

2,051

 

 

 

2,020

 

 

 

616

 

Engineering and development

 

 

311

 

 

 

318

 

 

 

82

 

 

 

$

3,065

 

 

$

3,350

 

 

$

1,233

 

 

  
Assumptions on Estimation of Stock Option Fair Values

The stock option fair values, under the 2002 Plan, were estimated using the Black-Scholes option-pricing model with the following assumptions:

 

 

 

2016

 

 

2015

 

 

2014

 

Expected term (years)

 

 

5.96

 

 

 

5.80

 

 

 

3.83

 

Volatility

 

 

86

%

 

 

90

%

 

 

94

%

Annual dividend per share

 

$

—

 

 

$

—

 

 

$

—

 

Risk-free interest rate

 

 

1.39

%

 

 

1.64

%

 

 

1.66

%