NOTE 3—BALANCE SHEET DETAIL



	June 30, 2018		March 31, 2018
	(In thousands)
Inventories:
Work-in-progress	$	2,321	$	2,226
Finished goods		2,820		3,321
	$	5,141	$	5,547



	June 30, 2018		March 31, 2018
	(In thousands)
Accounts receivable, net:
Accounts receivable	$	6,937	$	5,342
Less: Allowances for sales returns, doubtful accounts and other		(90)		(63)
	$	6,847	$	5,279



	June 30, 2018		March 31, 2018
	(In thousands)
Prepaid expenses and other current assets:
Prepaid tooling and masks	$	271	$	163
Escrow deposit		750		750
Other receivables		514		370
Other prepaid expenses and other current assets		579		797
	$	2,114	$	2,080



	June 30, 2018		March 31, 2018
	(In thousands)
Property and equipment, net:
Computer and other equipment	$	18,926	$	17,845
Software		4,072		4,072
Land		3,900		3,900
Building and building improvements		3,306		2,310
Furniture and fixtures		102		82
Leasehold improvements		815		766
Construction in progress		230		965
		31,351		29,940
Less: Accumulated depreciation		(22,019)		(21,768)
	$	9,332	$	8,172

Depreciation expense was $251,000 and $228,000 for the three months ended June 30, 2018 and 2017, respectively. The construction in progress relates to a facility expansion at our Sunnyvale headquarters that will be placed in service in the first half of fiscal 2019.



	June 30, 2018		March 31, 2018
	(In thousands)
Other assets:
Escrow deposit	$	1,000	$	1,000
Non-current deferred income taxes		75		75
Deposits		126		132
	$	1,201	$	1,207

The escrow deposit at June 30, 2018 and March 31, 2018 includes approximately $1.0 million and $1.0 million, respectively, placed in escrow in connection with the Company’s acquisition of MikaMonu Group Ltd. (“MikaMonu”) on November 23, 2015.

The following tables summarize the components of intangible assets and related accumulated amortization balances at June 30, 2018 and March 31, 2018 (in thousands):


	As of June 30, 2018
	Gross Carrying Amount		Accumulated amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,309)		2,911
Software		80		(80)		—
Total	$	4,890	$	(1,979)	$	2,911


	As of March 31, 2018
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,231)		2,989
Software		80		(80)		—
Total	$	4,890	$	(1,901)	$	2,989

Amortization of intangible assets included in cost of revenues was $78,000 and $78,000 for the three months ended June 30, 2018 and 2017, respectively.

As of June 30, 2018, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):


Fiscal year ending March 31,
2019 (remaining nine months)	$	189
2020		233
2021		233
2022		233
2023		233
Thereafter		1,790
Total	$	2,911



	June 30, 2018		March 31, 2018
	(In thousands)
Accrued expenses and other liabilities:
Accrued compensation	$	2,547	$	2,786
Accrued professional fees		42		31
Accrued commissions		323		299
Contingent consideration		1,112		1,102
Accrued retention payment		322		291
Miscellaneous accrued expenses		841		1,054
	$	5,187	$	5,563



	June 30, 2018		March 31, 2018
	(In thousands)
Other accrued expenses:
Contingent consideration	$	4,438	$	4,411
Other long-term accrued liabilities		322		291
	$	4,760	$	4,702