NOTE 3—BALANCE SHEET DETAIL



	June 30, 2017		March 31, 2017
	(In thousands)
Inventories:
Work-in-progress	$	2,070	$	2,112
Finished goods		6,344		6,803
Inventory at distributors		337		296
	$	8,751	$	9,211



	June 30, 2017		March 31, 2017
	(In thousands)
Accounts receivable, net:
Accounts receivable	$	6,265	$	6,453
Less: Allowances for sales returns, doubtful accounts and other		(103)		(104)
	$	6,162	$	6,349



	June 30, 2017		March 31, 2017
	(In thousands)
Prepaid expenses and other current assets:
Prepaid tooling and masks	$	861	$	836
Prepaid income taxes		—		43
Escrow deposit		755		1,234
Other receivables		234		216
Other prepaid expenses and other current assets		801		448
	$	2,651	$	2,777



	June 30, 2017		March 31, 2017
	(In thousands)
Property and equipment, net:
Computer and other equipment	$	18,620	$	18,585
Software		4,902		4,793
Land		3,900		3,900
Building and building improvements		2,256		2,256
Furniture and fixtures		111		111
Leasehold improvements		724		715
		30,513		30,360
Less: Accumulated depreciation		(22,898)		(22,671)
	$	7,615	$	7,689

Depreciation expense was $228,000 and $324,000, respectively, for the three months ended June 30, 2017 and 2016.



	June 30, 2017		March 31, 2017
	(In thousands)
Other assets:
Escrow deposit	$	1,750	$	1,750
Non-current deferred income taxes		22		22
Prepaid income taxes		—		552
Deposits		130		132
	$	1,902	$	2,456

The escrow deposits at June 30, 2017 and March 31, 2017 include approximately $1.8 million at each date placed in escrow in connection with the Company’s acquisition of MikaMonu Group Ltd. on November 23, 2015.

The following tables summarize the components of intangible assets and related accumulated amortization balances at June 30, 2017 and March 31, 2017 (in thousands):


	As of June 30, 2017
	Gross Carrying Amount		Accumulated amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(996)		3,224
Software		80		(80)		—
Total	$	4,890	$	(1,666)	$	3,224


	As of March 31, 2017
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(918)		3,302
Software		80		(80)		—
Total	$	4,890	$	(1,588)	$	3,302

Amortization of intangible assets included in cost of revenues was $78,000 and $100,000, respectively, for the three months ended June 30, 2017 and 2016.

As of June 30, 2017, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):


Three months ended June 30,
2018	$	313
2019		247
2020		233
2021		233
2022		233
Thereafter		1,965
Total	$	3,224



	June 30, 2017		March 31, 2017
	(In thousands)
Accrued expenses and other liabilities:
Accrued compensation	$	2,557	$	3,990
Escrow indemnity accrual		5		484
Accrued professional fees		60		66
Accrued commissions		235		238
Contingent consideration		1,121		1,117
Accrued retention payment		297		251
Miscellaneous accrued expenses		775		905
	$	5,050	$	7,051



	June 30, 2017		March 31, 2017
	(In thousands)
Other accrued expenses:
Contingent consideration	$	5,119	$	5,083
Other long-term accrued liabilities		396		335
	$	5,515	$	5,418