Balance Sheet Detail

9 Months Ended

12 Months Ended

Sep. 30, 2017

Dec. 31, 2016

Balance Sheet Detail

Consolidated Balance Sheets and Statements of Operations and Comprehensive Loss Components

Note 3. Balance Sheet Detail

	September 30,		December 31,
	2017		2016
	(in thousands)
Inventories:
Work-in-process	$	1,071	$	1,270
Finished goods		175		181
	$	1,246	$	1,451

Identifiable intangible assets were (dollar amounts in thousands):

	September 30, 2017
		Gross				Net
	Life	Carrying		Accumulated		Carrying
	(years)	Amount		Amortization		Amount
Patent license	7		$ 780		$ 641		$ 139

	December 31, 2016
		Gross				Net
	Life	Carrying		Accumulated		Carrying
	(years)	Amount		Amortization		Amount
Patent license	7		$ 780		$ 557		$ 223

Amortization expense has been included in research and development expense in the condensed consolidated statements of operations and comprehensive loss.  The estimated aggregate amortization expense to be recognized in future years is less than $0.1 million for the remainder of 2017 and $0.1 million in 2018.

Note 2: Consolidated Balance Sheets and Statements of Operations and Comprehensive Loss Components

	December 31,
	2016		2015
	(in thousands)
Inventories:
Work-in-process	$	1,270	$	1,478
Finished goods		181		119
	$	1,451	$	1,597
Prepaid expenses and other:
Prepaid software	$	250	$	287
Prepaid insurance		116		134
Interest receivable		17		48
Prepaid expenses and other		90		232
	$	473	$	701
Property and equipment, net:
Equipment, furniture and fixtures and leasehold improvements	$	5,906	$	5,646
Acquired software		304		334
		6,210		5,980
Less: Accumulated depreciation and amortization		(4,936)		(4,350)
	$	1,274	$	1,630

Intangible assets, net:

Identifiable intangible assets were (dollar amounts in thousands):

	December 31, 2016
		Gross				Net
	Life	Carrying		Accumulated		Carrying
	(years)	Amount		Amortization		Amount
Patent license	7		$ 780		$ 557		$ 223

	December 31, 2015
		Gross				Net
	Life	Carrying		Accumulated		Carrying
	(years)	Amount		Amortization		Amount
Patent license	7		$ 780		$ 446		$ 334

Amortization expense has been included in research and development expense in the consolidated statements of operations and comprehensive loss. The estimated aggregate amortization expense to be recognized in future years is approximately $0.1 million annually for 2017 through 2018.

Accrued expenses and other:

	December 31,
	2016		2015
	(in thousands)
Accrued wages and employee benefits	$	1,051	$	1,076
IC development and wafer costs		598		921
Interest payable		314		—
Professional fees and consulting		282		158
Deferred revenue		271		31
Employee stock purchase plan withholdings		200		323
Capital lease obligation		—		138
Other		57		17
	$	2,773	$	2,664

As of December 31, 2016 and 2015, the amounts in long-term liabilities comprised deferred rent.