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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
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.