Balance Sheet Components

Prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following (in thousands):



	December 31,		December 31,
	2013		2012
Prepaid expenses and deposits for inventory	$	3,426	$	2,794
Escrow receivable (Notes 4 and 9)	—		3,000
Other current assets ⁽¹⁾	776		1,219
Prepaid expenses and other current assets	$	4,202	$	7,013

(1) Other current assets at December 31, 2012 include $0.7 million receivable from the Buyers of the Media business for performance of transition services that was subsequently collected during the second quarter of 2013.

Property and Equipment

Property and equipment consist of the following (in thousands):



	December 31,			December 31,
	2013			2012
Computer and office equipment (useful lives of 2 to 4 years)	$	377		$	650
Distribution equipment (useful life of 5 years)	5,475			5,290
Furniture and fixtures (useful lives of 2 to 4 years)	150			143
Leasehold improvements (useful lives of lesser of estimated life or lease term)	214			220
Software (useful lives of 2 to 5 years)	237			393
Total property and equipment	6,453			6,696
Less: Accumulated depreciation and amortization	(3,988		)	(3,173		)
Property and equipment, net	$	2,465		$	3,523

Depreciation and amortization expense from continuing operations for property and equipment was $1.3 million, $1.4 million and $1.2 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Non-marketable equity investments

As of December 31, 2011, the Company owned approximately 9% of the outstanding capital stock of CollabNet, Inc. (“CollabNet”), which consisted of shares of CollabNet’s Series C-1 preferred stock. This investment was accounted for under the cost method as the Company held less than 20% of the voting stock of CollabNet and did not otherwise exercise significant influence over CollabNet. On April 5, 2012, the Company sold its Series C-1 preferred stock investment in CollabNet, Inc. to a third party for $6.0 million. The carrying value of the investment at the time of the sale was $2.0 million and as such, a gain of $4.0 million was recognized during 2012.

Accrued liabilities and other

Accrued liabilities and other consisted of the following (in thousands):



	December 31, 2013		December 31, 2012
Accrued royalties	$	3,959	$	1,449
Accrued employee compensation and benefits	894		1,258
Other accrued liabilities	1,808		1,558
Accrued liabilities and other	$	6,661	$	4,265