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


	December 31,
	2017		2016
	(in thousands)
Inventories:
Work-in-process	$	1,612	$	1,270
Finished goods		154		181
	$	1,766	$	1,451

Prepaid expenses and other:
Prepaid IC material and production costs	$	1,107	$	3
Prepaid insurance		115		116
Prepaid software		38		250
Interest receivable		—		17
Other		87		87
	$	1,347	$	473
Property and equipment, net:
Equipment, furniture and fixtures and leasehold improvements	$	4,478	$	5,906
Acquired software		296		304
		4,774		6,210
Less: Accumulated depreciation and amortization		(3,947)		(4,936)
	$	827	$	1,274

Intangible assets, net:

Identifiable intangible assets were (dollar amounts in thousands):

December 31, 2017

Gross

Net

Life

Carrying

Accumulated

Carrying

(years)

Amount

Amortization

Amount

Patent license

$ 780

$ 669

$ 111

December 31, 2016

Gross

Net

Life

Carrying

Accumulated

Carrying

(years)

Amount

Amortization

Amount

Patent license

$ 780

$ 557

$ 223

Amortization expense has been included in research and development expense in the consolidated statements of operations and comprehensive loss. The remaining estimated aggregate amortization expense to be recognized is approximately $0.1 million for the year ending December 31, 2018.

Accrued expenses and other:


	December 31,
	2017		2016
	(in thousands)
Accrued wages and employee benefits	$	616	$	1,051
Accrued restructuring liabilities		478		5
Interest payable		346		314
IC development and wafer purchase costs		335		598
Professional fees, legal and consulting		182		282
Corporate taxes		153		52
Employee stock purchase plan withholdings		—		200
Other		397		—
	$	2,507	$	2,502

As of December 31, 2017 and 2016, the amounts in long-term liabilities comprised deferred rent.