Balance Sheet Components

9 Months Ended

Sep. 30, 2017

Organization Consolidation And Presentation Of Financial Statements [Abstract]

5. Balance Sheet Components

Inventory and PCBAs

Inventory and PCBAs consisted of the following (in thousands):

	September 30, 2017		December 31, 2016
Raw materials	$	737	$	839
Finished goods		4,119		3,324
Total	$	4,856	$	4,163

Reported on the consolidated balance sheet as:
Inventory	$	1,314	$	1,390
Other assets		3,542		2,773
Total	$	4,856	$	4,163

Amounts reported as other assets are comprised of the PCBA costs that are included in both raw materials and finished goods totals above.

Property and Equipment, Net

Property and equipment, net consisted of the following (in thousands):

	September 30,			December 31,
	2017			2016
Laboratory and manufacturing equipment	$	2,028		$	1,509
Computer equipment and software		916			736
Furniture and fixtures		928			657
Leasehold improvements		703			502
Internal-use software		4,387			2,900
Total property and equipment, gross		8,962			6,304
Less: accumulated depreciation and amortization		(2,755	)		(1,651	)
Total property and equipment, net	$	6,207		$	4,653

Depreciation and amortization expense for the three and nine months ended September 30, 2017 and 2016 was $0.5 million, $0.2 million, $1.1 million and $0.6 million, respectively.

Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):

	September 30,		December 31,
	2017		2016
Accrued vacation	$	1,923	$	1,642
Accrued payroll and related expenses		5,627		6,179
Accrued ESPP contributions		1,029		417
Accrued professional services fees		555		636
Other		2,302		1,291
Total accrued liabilities	$	11,436	$	10,165