v3.3.1.900

Balance Sheet Components | 12 Months Ended
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Dec. 31, 2015
Balance Sheet Components |
Balance Sheet Components | 5. Balance Sheet Components Allowance for Doubtful Accounts The following table presents a reconciliation of the allowance for doubtful accounts:
|  | December 31, |  | December 31, |
|  | 2015 |  | 2014 |
|  | (in thousands) |
Beginning balance |  | $ | 527 |  | $ | 508 |
Provision for estimated bad debts |  |  | 529 |  |  | 349 |
Write offs |  |  | (85) |  |  | (330) |
Ending balance |  | $ | 971 |  | $ | 527 |
Property and Equipment, net The Company’s property and equipment consisted of the following:
|  |  |  | December 31, |  | December 31, |
|  | Useful Life |  | 2015 |  | 2014 |
|  |  |  | (in thousands) |
Machinery and equipment |  | 3-5 years |  | $ | 20,670 |  | $ | 18,632 |
Furniture and fixtures |  | 3 years |  |  | 217 |  |  | 217 |
Computer equipment |  | 3 years |  |  | 911 |  |  | 700 |
Capitalized software held for internal use |  | 3 years |  |  | 1,037 |  |  | — |
Leasehold improvements |  | Life of lease |  |  | 1,686 |  |  | 1,036 |
Construction-in-process |  |  |  |  | 1,979 |  |  | 3,583 |
|  |  |  |  | 26,500 |  |  | 24,168 |
Less: Accumulated depreciation and amortization |  |  |  |  | (13,790) |  |  | (9,594) |
Total Property and Equipment, net |  |  |  | $ | 12,710 |  | $ | 14,574 |
All of the Company’s long-lived assets are located in the United States. In September 2015, the Company paid off the Equipment Financing Facility, thus none of the Company's equipment is subject to pledge. The Company periodically evaluates the carrying value of long-lived assets when events or circumstances warrant such a review. The carrying value of a long-lived asset is considered impaired when the estimated realizable value of the asset is less than the carrying value of the asset. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined based on the estimated realizable value of the long-lived asset. The Company recorded an asset impairment charge of $1.0 million against a specific group of machinery and equipment during the year ended December 31, 2015. The Company no longer uses this specific group of machinery and equipment because of outsourcing to its partners. The impairment charge was recorded to reflect reductions in the estimated realizable value of the machinery and equipment as a result of planning for its sale in the secondary market. The Company recorded the total impairment charge of $1.0 million in cost of product revenue. The Company sold some of the impaired machinery and equipment during the fourth quarter of 2015 for $0.5 million and classified the remaining impaired machinery and equipment as held for sale at the estimated realizable value of $0.2 million. The remaining impaired machinery was sold in January 2016 for $0.2 million. Accrued Compensation The Company’s accrued compensation consisted of the following:
|  | December 31, |  | December 31, |
|  | 2015 |  | 2014 |
|  | (in thousands) |
Accrued paid time off |  | $ | 2,024 |  | $ | 1,577 |
Accrued commissions |  |  | 3,691 |  |  | 2,651 |
Accrued bonuses |  |  | 1,348 |  |  | 1,141 |
Other accrued compensation |  |  | 1,489 |  |  | 611 |
Total accrued compensation |  | $ | 8,552 |  | $ | 5,980 |
Other Accrued Liabilities The Company’s other accrued liabilities consisted of the following:
|  | December 31, |  | December 31, |
|  | 2015 |  | 2014 |
|  | (in thousands) |
Accrued expenses |  | $ | 17,870 |  | $ | 8,560 |
Accrued rent |  |  | 450 |  |  | 551 |
Deferred lease obligation |  |  | 42 |  |  | 99 |
Accrued interest |  |  | — |  |  | 764 |
Sales tax payable |  |  | 346 |  |  | 367 |
Total other accrued liabilities |  | $ | 18,708 |  | $ | 10,341 |

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