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Balance Sheet Components
9 Months Ended
Sep. 30, 2017
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components

2. Balance Sheet Components

Inventory

Inventory consists of the following (in thousands):

 

 

 

September 30,

 

 

December 31,

 

 

 

2017

 

 

2016

 

Finished goods

 

$

1,248

 

 

$

1,741

 

Work in process

 

 

1,580

 

 

 

842

 

Total inventory

 

$

2,828

 

 

$

2,583

 

 

 

Property and Equipment - Net

Property and equipment - net consists of the following (in thousands):

 

 

 

September 30,

 

 

December 31,

 

 

 

2017

 

 

2016

 

Computer equipment

 

$

647

 

 

$

605

 

Furniture

 

 

31

 

 

 

37

 

Leasehold improvements

 

 

58

 

 

 

22

 

Total property and equipment

 

 

736

 

 

 

664

 

Less: accumulated depreciation

 

 

(404

)

 

 

(263

)

Total property and equipment - net

 

$

332

 

 

$

401

 

 

 

The Company recorded $53,000 and $44,000 of depreciation expense for the three months ended September 30, 2017 and 2016, respectively, and $0.2 million and $0.1 million nine months ended September 30, 2017 and 2016, respectively.

Accrued Liabilities

Accured liabilities consist of the following (in thousands):

 

 

 

September 30,

 

 

December 31,

 

 

 

2017

 

 

2016

 

Payroll-related expenses

 

$

319

 

 

$

144

 

Engineering services

 

 

65

 

 

 

110

 

Professional fees

 

 

456

 

 

 

95

 

Accrued Warranty

 

 

77

 

 

 

83

 

Taxes Payable

 

 

220

 

 

 

27

 

Other

 

 

25

 

 

 

22

 

Total accrued liabilities

 

$

1,162

 

 

$

481

 

 

Customer Deposits

Customer deposits represent payments received in advance of shipments of $0.1 million and $0.7 million as of September 30, 2017 and December 31, 2016, respectively.