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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Jun. 30, 2017
Accounting Policies [Abstract] |
Allowance for doubtful accounts activity | The allowance for doubtful accounts activity was as follows (in thousands):
|  | Years Ended June 30,
|  | 2017 |  | 2016 |  | 2015
Beginning balance |  | $ | 48 |  |  | $ | 1,071 |  |  | $ | 1,395 |
Charged to (released from) expenses |  | 392 |  |  | (1 | ) |  | 106 |
Bad debt write-offs |  | — |  |  | (1,022 | ) |  | (430 | )
Ending balance |  | $ | 440 |  |  | $ | 48 |  |  | $ | 1,071 |
Estimated useful lives of property and equipment | The Company computes depreciation or amortization using the straight line method over estimated useful lives, as follows:
|  | Estimated Useful Life
Testing equipment |  | 3 to 5 years
Computer and other equipment |  | 3 to 5 years
Furniture and fixtures |  | 3 to 5 years
Software |  | up to 3 years
Leasehold improvements |  | shorter of lease term or useful life
Property and equipment, net consisted of the following (in thousands):
| June 30,
| 2017 |  | 2016
Testing equipment | $ | 7,587 |  |  | $ | 6,051 |
Computer and other equipment | 5,740 |  |  | 4,857 |
Tooling equipment | 7,828 |  |  | 5,801 |
Furniture and fixtures | 1,528 |  |  | 1,325 |
Leasehold improvements | 6,424 |  |  | 5,136 |
Software (1) (2) | 5,601 |  |  | 2,488 |
Software in development (1) (2) | — |  |  | 2,739 |
Property and Equipment, Gross | 34,708 |  |  | 28,397 |
Less: Accumulated depreciation (3) | (21,792 | ) |  | (15,444 | )
| $ | 12,916 |  |  | $ | 12,953 |
(1) - In the year ended June 30, 2016, the Company recorded a $2.5 million impairment charge in research and development expense for capitalized software development costs due to the cancellation of the commercial launch of certain software in development. No impairment charges were recorded for the year ended June 30, 2017. (2) - We capitalized $0.1 million for software development in fiscal 2017. We capitalized $1.3 million for software development in fiscal 2016. (3)- The Company recorded depreciation expense of $6.8 million, $5.7 million and $4.7 million in fiscal 2017, 2016 and 2015, respectively.

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance. An alternative caption includes allowance for doubtful accounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
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