Balance Sheet Account Details (Tables)

9 Months Ended

Sep. 30, 2025

Changes to the allowance for credit losses during the nine months ended September 30, 2025 and 2024 were as follows:


	Allowance for Credit Losses
Balance as of January 1, 2024	$	(483,000)
Provision for expected credit loss	(9,000)
Write-offs	288,000
Balance as of September 30, 2024	$	(204,000)

Balance as of January 1, 2025	$	(157,000)
Provision for expected credit loss	—
Write-offs	157,000
Balance as of September 30, 2025	$	—

The components of inventories are as follows:


	September 30, 2025		December 31, 2024
Inventory:
Raw materials	$	6,083,000	$	6,715,000
Work in process	388,000		2,349,000
Finished goods	1,953,000		4,212,000
	$	8,424,000	$	13,276,000
Inventories current	$	7,049,000	$	11,121,000
Inventories non-current (included in other long-term assets)	$	1,375,000	$	2,155,000

Intangible assets that are subject to amortization consisted of the following for the periods presented:

Accrued expenses consist of the following:


	September 30, 2025		December 31, 2024
Compensation expenses	$	2,634,000	$	1,983,000
Taxes payable	480,000		729,000
Insurance	793,000		16,000
Accrued liability for fees to be paid in common stock	—		1,584,000
Professional fees and royalties	195,000		402,000
Warranty liabilities	531,000		276,000

Customer deposits	—		17,000
Other	73,000		634,000
Total	$	4,706,000	$	5,641,000

Bionano Genomics, Inc. 10-Q