Note 3. Property and Equipment

Fixed assets consist of the following at December 31:

	2013		2012
	(in thousands)
Furniture and fixtures	$	40	$	47
Laboratory equipment		508		508
Computer and communications equipment		261		261
Design and tooling		1,204		1,204
		2,013		2,020
Less accumulated depreciation and amortization		(2,008)		(1,941)
Total	$	5	$	79

For the years ended December 31, 2013 and 2012, depreciation expense was $74,000 and $213,000, respectively. The Company did not allocate any of the depreciation expense of the machinery and equipment or the design and tooling into inventory as there was no manufacturing. This depreciation was included as a selling, general and administrative expense as excess idle time.

- 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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