Balance Sheet Components

12 Months Ended

Dec. 31, 2021

Statement Of Financial Position [Abstract]

Balance Sheet Components

6. Balance Sheet Components

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

	December 31,
	2021		2020
Raw materials	$	7,182	$	6,518
Work-in-progress		—		34
Finished goods		12,742		13,744
Total	$	19,924	$	20,296

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

	December 31,
	2021			2020
Building and leasehold improvements	$	1,304		$	1,498
Furniture, fixtures and office equipment		1,379			1,295
Plant and machinery		13,244			11,429
Purchased software		2,281			2,191
Total		18,208			16,413
Accumulated depreciation		(14,142	)		(13,586	)
Property and equipment, net	$	4,066		$	2,827

The Company recorded depreciation expense of $0.8 million and $0.7 million during the years ended December 31, 2021 and 2020, respectively.

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

	December 31,
	2021		2020
Rental payments due to landlord	$	922	$	—
Accrued professional fees		576		586
Accrued restructuring		294		801
Customer deposits		149		72
Accrued warranties		377		321
Other accrued expenses		1,456		1,460
Total	$	3,774	$	3,240

The rental payments due to 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.