Balance Sheet Components

9 Months Ended

Sep. 30, 2017

Statement Of Financial Position [Abstract]

4. Balance Sheet Components

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

	September 30,		December 31,
	2017		2016
Raw materials	$	4,081	$	3,346
Work-in-progress		31		285
Finished goods		9,284		7,965
Total	$	13,396	$	11,596

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

	September 30,			December 31,
	2017			2016
Building and leasehold improvements	$	1,863		$	1,884
Furniture, fixtures and office equipment		1,933			2,002
Plant and machinery		9,319			8,848
Purchased software		1,923			1,717
Total		15,038			14,451
Accumulated depreciation		(12,921	)		(12,035	)
Property and equipment, net	$	2,117		$	2,416

The Company recorded depreciation expense of $0.3 million and $0.5 million during the three months ended September 30, 2017 and 2016, respectively, and $1.0 million and $1.4 million during the nine months ended September 30, 2017 and 2016, respectively.

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

	September 30,		December 31,
	2017		2016
Accrued restructuring	$	—	$	237
Accrued professional fees		1,203		2,371
Income taxes payable		238		334
Other accrued expenses		1,537		2,090
Total	$	2,978	$	5,032