NOTE 4—BALANCE SHEET DETAIL



	September 30, 2019		March 31, 2019
	(In thousands)
Inventories:
Work-in-progress	$	2,059	$	1,983
Finished goods		2,986		3,690
Inventory at distributors		—		12
	$	5,045	$	5,685



	September 30, 2019		March 31, 2019
	(In thousands)
Accounts receivable, net:
Accounts receivable	$	7,583	$	7,441
Less: Allowances for doubtful accounts and other		(95)		(102)
	$	7,488	$	7,339



	September 30, 2019		March 31, 2019
	(In thousands)
Prepaid expenses and other current assets:
Prepaid tooling and masks	$	802	$	535
Prepaid income taxes		54		39
Escrow deposit		1,000		1,000
Other receivables		379		321
Other prepaid expenses and other current assets		1,000		605
	$	3,235	$	2,500



	September 30, 2019		March 31, 2019
	(In thousands)
Property and equipment, net:
Computer and other equipment	$	19,153	$	19,086
Software		4,058		4,058
Land		3,900		3,900
Building and building improvements		3,718		3,718
Furniture and fixtures		102		102
Leasehold improvements		862		848
		31,793		31,712
Less: Accumulated depreciation		(23,315)		(22,711)
	$	8,478	$	9,001

Depreciation expense was $305,000 and $297,000 for the three months ended September 30, 2019 and 2018, respectively, and $611,000 and $548,000 for the six months ended September 30, 2019 and 2018, respectively.



	September 30, 2019		March 31, 2019
	(In thousands)
Other assets:
Non-current deferred income taxes		34		35
Deposits		126		125
	$	160	$	160

The following tables summarize the components of intangible assets and related accumulated amortization balances at September 30, 2019 and March 31, 2019 (in thousands):


	As of September 30, 2019
	Gross Carrying Amount		Accumulated amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,614)		2,606
Software		80		(80)		—
Total	$	4,890	$	(2,284)	$	2,606


	As of March 31, 2019
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,498)		2,722
Software		80		(80)		—
Total	$	4,890	$	(2,168)	$	2,722

Amortization of intangible assets included in cost of revenues was $58,000 and $72,000 for the three months ended September 30, 2019 and 2018, respectively, and $116,000 and $150,000 for the six months ended September 30, 2019 and 2018, respectively.

As of September 30, 2019, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):


Fiscal year ending March 31,
2020 (6 months remaining)	$	117
2021		233
2022		233
2023		233
2024		233
Thereafter		1,557
Total	$	2,606



	September 30, 2019		March 31, 2019
	(In thousands)
Accrued expenses and other liabilities:
Accrued compensation	$	3,494	$	4,659
Accrued professional fees		57		60
Accrued commissions		309		304
Contingent consideration		498		492
Accrued retention payment		477		415
Miscellaneous accrued expenses		898		939
	$	5,733	$	6,869