Balance Sheet Components (Tables)

3 Months Ended

Mar. 31, 2014

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



	March 31,		December 31,
	2014		2013
Prepaid expenses and deposits for inventory	$	2,394	$	3,426
Other current assets⁽¹⁾	83		776
Prepaid expenses and other current assets	$	2,477	$	4,202

(1) Other current assets at December 31, 2013, included a rebate receivable of approximately $0.5 million.

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



	March 31,			December 31,
	2014			2013
Distribution equipment (useful life of 5 years)	$	5,475		$	5,475
Computer and office equipment (useful lives of 2 to 4 years)	377			377
Software (useful lives of 2 to 5 years)	237			237
Leasehold improvements (useful lives of lesser of estimated life or lease term)	214			214
Furniture and fixtures (useful lives of 2 to 4 years)	150			150
Total property and equipment	6,453			6,453
Less: Accumulated depreciation and amortization	(4,301		)	(3,988		)
Property and equipment, net	$	2,152		$	2,465

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



	March 31, 2014		December 31, 2013
Accrued royalties	$	1,071	$	3,959
Accrued employee compensation and benefits	889		894
Accrued Geek Points⁽¹⁾	495		561
Other accrued liabilities	206		1,247
Accrued and other liabilities	$	2,661	$	6,661

(1) Accrued Geek Points represents the cost of anticipated future redemptions.