NOTE 3—BALANCE SHEET DETAIL



	September 30, 2017		March 31, 2017
	(In thousands)
Inventories:
Work-in-progress	$	2,000	$	2,112
Finished goods		6,109		6,803
Inventory at distributors		365		296
	$	8,474	$	9,211



	September 30, 2017		March 31, 2017
	(In thousands)
Accounts receivable, net:
Accounts receivable	$	5,454	$	6,453
Less: Allowances for sales returns, doubtful accounts and other		(102)		(104)
	$	5,352	$	6,349



	September 30, 2017		March 31, 2017
	(In thousands)
Prepaid expenses and other current assets:
Prepaid tooling and masks	$	558	$	836
Prepaid income taxes		22		43
Escrow deposit		755		1,234
Other receivables		197		216
Other prepaid expenses and other current assets		878		448
	$	2,410	$	2,777



	September 30, 2017		March 31, 2017
	(In thousands)
Property and equipment, net:
Computer and other equipment	$	18,792	$	18,585
Software		4,902		4,793
Land		3,900		3,900
Building and building improvements		2,305		2,256
Furniture and fixtures		111		111
Leasehold improvements		725		715
		30,735		30,360
Less: Accumulated depreciation		(23,140)		(22,671)
	$	7,595	$	7,689

Depreciation expense was $241,000 and $305,000 for the three months ended September 30, 2017 and 2016, respectively, and $469,000 and $629,000 for the six months ended September 30, 2017 and 2016, respectively.



	September 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		128		132
	$	1,900	$	2,456

The escrow deposit at September 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 September 30, 2017 and March 31, 2017 (in thousands):


	As of September 30, 2017
	Gross Carrying Amount		Accumulated amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,074)		3,146
Software		80		(80)		—
Total	$	4,890	$	(1,744)	$	3,146


	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 $92,000 for the three months ended September 30, 2017 and 2016, respectively, and $156,000 and $192,000 for the six months ended September 30, 2017 and 2016, respectively.

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


Six months ended September 30,
2018	$	307
2019		233
2020		233
2021		233
2022		233
Thereafter		1,907
Total	$	3,146



	September 30, 2017		March 31, 2017
	(In thousands)
Accrued expenses and other liabilities:
Accrued compensation	$	2,797	$	3,990
Escrow indemnity accrual		5		484
Accrued professional fees		48		66
Accrued commissions		219		238
Contingent consideration		1,124		1,117
Accrued retention payment		344		251
Miscellaneous accrued expenses		941		905
	$	5,478	$	7,051



	September 30, 2017		March 31, 2017
	(In thousands)
Other accrued expenses:
Contingent consideration	$	5,156	$	5,083
Other long-term accrued liabilities		459		335
	$	5,615	$	5,418