Viveve Medical, Inc. Quarterly report pursuant to Section 13 or 15(d)

Note 5 - Accrued Liabilities

9 Months Ended

Sep. 30, 2021

5.	Accrued Liabilities

Accrued liabilities consisted of the following as of September 30, 2021 and December 31, 2020 (in thousands):

	September 30,		December 31,
	2021		2020

Accrued bonuses		786		744
Accrued payroll and other related expenses		435		473
Deferred revenue - subscription rental program		436		345
Accrued clinical trial costs		361		91
Current operating lease liabilities		214		132
Accrued professional fees		119		290
Accrued sales commission		43		37
Accrued inventory		-		87
Other accruals		163		217
Total accrued liabilities	$	2,557	$	2,416