3. BALANCE SHEET DETAILS

	January 31,
	2016		2015
	(in thousands)
Inventories:
Work in process	$	18	$	61
Finished goods		28		64
Channel inventory		54		35

	$	100	$	160

	January 31,
	2016			2015
	(in thousands)
Property and equipment, net:
Furniture	$	21		$	18
Laboratory equipment		27			26
Computer and equipment		112			78
Software		144			144

		304			266
Less: accumulated depreciation		(88	)		(32	)

	$	216		$	234

Depreciation expense for the year ended January 31, 2016, one month ended January 31, 2015 and year ended December 31, 2014 was $56,000, $1,000 and $25,000, respectively.

Intangible assets, net:

Intangible assets were as follows (dollar amounts in thousands):

	As of January 31, 2016
	Estimated Useful Life	Gross Value		Accumulated Amortization			Net Value
Intangible assets	5 years	$	150	$	(31	)	$	119

	As of January 31, 2015
	Estimated Useful Life	Gross Value		Accumulated Amortization			Net Value
Intangible assets	5 years	$	150	$	(1	)	$	149

Amortization expense for the year ended January 31, 2016 and one month ended January 31, 2015 was $30,000 and $1,000, respectively. No amortization expense was recorded for the year ended December 31, 2014. Amortization is recorded in cost of goods sold.

As of January 31, 2016, the estimated aggregate future amortization expense in future years is as follows (in thousands):

Years ending January 31:
2017	$	30
2018		30
2019		30
2020		29

Total	$	119

	January 31,
	2016		2015
	(in thousands)
Accrued liabilities:
Payroll	$	209	$	128
Research and development		160		—
Legal		125		—
Marketing		74		—
Deferred rent		26		49
Deferred revenue		19		6
Other		182		4

	$	795	$	187