Balance Sheet Components

6 Months Ended

Jun. 30, 2021

Statement Of Financial Position [Abstract]

6. Balance Sheet Components

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

	June 30,		December 31,
	2021		2020
Raw materials	$	7,601	$	6,518
Work-in-progress		27		34
Finished goods		14,266		13,744
Total	$	21,894	$	20,296

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

	June 30,			December 31,
	2021			2020
Building and leasehold improvements	$	1,218		$	1,498
Furniture, fixtures and office equipment		1,341			1,295
Plant and machinery		13,027			11,429
Purchased software		2,277			2,191
Total		17,863			16,413
Accumulated depreciation		(13,762	)		(13,586	)
Property and equipment, net	$	4,101		$	2,827

The Company recorded depreciation expense of $0.2 million during the three months ended June 30, 2021 and 2020, respectively, and $0.4 million during the six months ended June 30, 2021 and 2020, respectively.

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

	June 30,		December 31,
	2021		2020
Accrued professional fees	$	557	$	586
Customer deposits		174		72
Accrued warranties		352		321
Accrued restructuring		613		801
Rental payments due landlord		541		158
Other accrued expenses		2,300		1,302
Total	$	4,537	$	3,240

The rental payments due landlord relate to leased office space acquired in a prior acquisition. The office space was subleased, but the tenant went into default for non-payment beginning April 1, 2020. The Company is currently in active negotiations with the lessor to negotiate a settlement of the outstanding lease obligation.