Financial Statement Details

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Inventories

Inventories consist of the following (in thousands):



	December 31,
	2019		2018
Finished goods	$	21,229	$	14,797
Raw materials and components	4,061		11,634
	$	25,290	$	26,431

Property, Plant and Equipment

Property, plant and equipment consists of the following (in thousands):



	December 31,
	2019			2018
Land	$	253		$	247
Buildings	2,303			2,247
Test equipment	10,952			14,444
Computer equipment and purchased software	6,911			4,889
Product tooling	2,139			504
Furniture and fixtures	1,535			677
Vehicles	2,535			1,990
Leasehold improvements	145			136
	26,773			25,134
Less—accumulated depreciation and amortization	(16,017		)	(18,436		)
	$	10,756		$	6,698

At December 31, 2019, the Company had vehicles and equipment under capital leases with an aggregate carrying value of $2.1 million, net of accumulated amortization of $2.6 million. At December 31, 2018, the Company had vehicles and equipment under capital leases with an aggregate carrying value of $1.9 million, net of accumulated amortization of $2.0 million.

Rental Assets

Rental assets consist of the following (in thousands):



	December 31,
	2019			2018
Rental assets	$	18,176		$	16,648
Less—accumulated depreciation	(12,791		)	(10,879		)
	$	5,385		$	5,769

Depreciation and amortization expense related to property, plant and equipment, including equipment under capital leases, and rental assets was $8.8 million and $7.0 million for the years ended December 31, 2019 and 2018, respectively.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following (in thousands):



	December 31,
	2019		2018
Royalties	$	1,415	$	1,727
Payroll and related expenses	2,716		2,415
Professional fees	483		514
Accrued interest	1,543		239
Deferred revenue	2,235		2,048
Operating lease liabilities	1,101		—
Acquisition-related liabilities	1,000		1,000
Other	7,368		5,081
	$	17,861	$	13,024

Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts shown in the consolidated statements of cash flows (in thousands):



	December 31,
	2019		2018
Cash and cash equivalents	$	12,074	$	31,015
Restricted cash	—		61
Total cash, cash equivalents and restricted cash	$	12,074	$	31,076