Details of Certain Financial Statement Components and Supplemental Disclosures of Cash Flow Information and Non-Cash Activities

9 Months Ended

Sep. 26, 2020

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Details of Certain Financial Statement Components and Supplemental Disclosures of Cash Flow Information and Non-Cash Activities

7. Details of Certain Financial Statement Components and Supplemental Disclosures of Cash Flow Information and Non-Cash Activities

Balance Sheet Data:

	September 26, 2020		December 31, 2019
Accounts receivable:
Accounts receivable-commercial products	$	—	$	347,000
Less: allowance for doubtful accounts		—		(3,000	)
	$	—	$	344,000

	September 26, 2020		December 31, 2019
Inventories:
Raw materials	$	—	$	152,000
Work In Process		68,000		111,000
	$	68,000	$	263,000

	September 26, 2020			December 31, 2019
Property and Equipment:
Equipment	$	316,000		$	11,911,000
Leasehold improvements		—			1,065,000
Furniture and fixtures		—			205,000
		316,000			13,181,000
Less: accumulated depreciation and amortization		(316,000	)		(12,948,000	)
	$	—		$	233,000

Depreciation expense amounted to $0 and $224,000, respectively, for the three and nine month periods ended September 26, 2020 and $224,000 and $671,000, respectively, for the three and nine months ended September 28, 2019.

	September 26, 2020			December 31, 2019
Patents and Licenses:
Patents pending	$	—		$	—
Patents issued		278,000			1,712,000
Less accumulated amortization		(278,000	)		(1,071,000	)
Net patents issued		—			641,000
	$	—		$	641,000

Amortization expense related to these items totaled $0 and $11,000, respectively, for the three and nine months ended September 26, 2020 and $11,000 and $33,000, respectively, for the three and nine months ended September 28, 2019. No amortization expense is expected for the remainder of 2020, 2021 and 2022.

	September 26, 2020			December 31, 2019
Accrued Expenses and Other Long Term Liabilities:
Salaries Payable	$	14,000		$	23,000
Compensated absences		90,000			211,000
Compensation related		—			4,000
Warranty reserve		—			8,000
Operating lease		—			152,000
Other		30,000			54,000
		134,000			452,000
Less current portion		(134,000	)		(440,000	)
Long term portion	$	—		$	12,000

	For the nine months ended,
	September 26, 2020		September 28, 2019
Warranty Reserve Activity:
Beginning balance	$	8,000	$	8,000
Additions		—		—
Deductions		8,000		—
Ending balance	$	—	$	8,000