Note 5 - Property and Equipment

3 Months Ended

Mar. 31, 2012

Property, Plant and Equipment Disclosure [Text Block]

5. PROPERTY AND EQUIPMENT

Property and equipment consists of (in thousands):

	March 31, 2012			December 31, 2011

Property and equipment, net:
Computer equipment		12,643			12,642
Software		3,562			3,543
Furniture, fixtures and equipment		1,053			1,060
Leasehold improvements		962			926
Test equipment		33			—
Construction in progress		1,378			—
		19,631			18,171
Less: accumulated depreciation		(17,486	)		(17,394	)
		2,145			777

The $1.4 million in construction-in-progress as of March 31, 2012 relates to prepayment for the construction of test equipment that was previously classified as prepaid expense and other current assets. Based on management assessment, it was determined that the useful life of the test equipment is more than one year. The Company plans to depreciate the test equipment over the estimated useful life of 3 to 5 years when the assets are put in use.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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