Property and Equipment

3 Months Ended

Mar. 31, 2014

9. Property and Equipment

Property and equipment at March 31, 2014 and December 31, 2013 were as follows:

	Useful Life
	(Years)	March 31, 2014			December 31, 2013
Manufacturing equipment	7-10	$	184		$	—
Computer and other office equipment	5	292			$	85
Furniture and fixtures	7	366			117
Leasehold improvements	3-5	88			—
		930			202
Accumulated depreciation and amortization		(187		)	(175		)
Property and equipment, net		$	743		$	27

For the three months ended March 31, 2014 and 2013, depreciation expense was $12 thousand and $7 thousand, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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