COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS

The following table summarizes inventories (in thousands):

The following table summarizes other current assets (in thousands):



	June 30,
	2013		2012
Deferred cost - service contracts	$	1,192	$	2,694
Short-term deposits	119		361
Prepaid insurance and services	355		395
VAT receivable	155		268
Other	102		61
	$	1,923	$	3,779

The following table summarizes property and equipment (in thousands):



	June 30,
	2013			2012
Computer equipment	$	2,140		$	1,296
Machinery and equipment	727			797
Leasehold improvements	563			501
Furniture and fixtures	79			75
Construction in progress	419			255
	3,928			2,924
Accumulated depreciation and amortization	(1,914		)	(1,478		)
	$	2,014		$	1,446

Depreciation and amortization expense for property and equipment was $0.6 million and $0.5 million in fiscal 2013 and 2012, respectively.

The following table summarizes other assets (in thousands):



	June 30,
	2013		2012
Deferred cost – service contracts	$	702	$	1,186
Other	287		127
	$	989	$	1,313

The following table summarizes accrued liabilities (in thousands):



	June 30,
	2013		2012
Deferred revenue – service contracts	$	7,533	$	8,613
Accrued expenses	3,955		4,156
Accrued third-party service contracts	1,048		2,085
Deferred revenue – distributors	199		487
	$	12,735	$	15,341

The following table summarizes other long-term liabilities (in thousands):



	June 30,
	2013		2012
Deferred revenue – service contracts	$	2,975	$	3,569
Deferred rent	782		1,203
Accrued third-party service contracts	125		185
Other	3		3
	$	3,885	$	4,960