Balance Sheet Components

9 Months Ended

Sep. 30, 2016

Statement Of Financial Position [Abstract]

4. Balance Sheet Components

The Company’s inventories are stated at the lower of cost or market. Inventories consist of (in thousands):

	September 30,		December 31,
	2016		2015
Raw materials	$	3,654	$	5,033
Work-in-progress		764		12
Finished goods		7,722		9,681
Total	$	12,140	$	14,726

Property and equipment, net consists of (in thousands):

	September 30,			December 31,
	2016			2015
Building and leasehold improvements	$	2,252		$	2,670
Furniture, fixtures and office equipment		2,290			2,242
Plant and machinery		8,901			8,858
Purchased software		1,941			2,510
Total		15,384			16,280
Accumulated depreciation		(12,712	)		(12,062	)
Property and equipment, net	$	2,672		$	4,218

The Company recorded depreciation expense of $0.5 million and $0.4 million during the three months ended September 30, 2016 and 2015, respectively, and $1.4 million and $1.2 million during the nine months ended September 30, 2016 and 2015, respectively.

Other accrued expenses and liabilities consist of (in thousands):

	September 30,		December 31,
	2016		2015
Accrued restructuring	$	487	$	633
Accrued professional fees		4,138		1,731
Income taxes payable		187		282
Other accrued expenses		2,064		3,189
Total	$	6,876	$	5,835