Balance Sheet Components

3 Months Ended

Mar. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

5. Balance Sheet Components

Inventory

Inventory and Printed Circuit Board Assemblies (“PCBAs”), which are recorded as other assets as they are used many times over a period longer than one year on average, consisted of the following (in thousands):

	March 31, 2019		December 31, 2018
Raw materials	$	968	$	1,028
Finished goods		4,661		3,565
Total	$	5,629	$	4,593

Classified as:
Inventory	$	2,504	$	2,062
Other assets		3,125		2,531
Total	$	5,629	$	4,593

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):

	March 31,			December 31,
	2019			2018
Laboratory and manufacturing equipment	$	3,120		$	2,750
Computer equipment and software		1,062			1,062
Furniture and fixtures		925			925
Leasehold improvements		726			726
Internal-use software		10,228			8,925
Total property and equipment, gross		16,061			14,388
Less: accumulated depreciation and amortization		(5,853	)		(5,230	)
Total property and equipment, net	$	10,208		$	9,158

Depreciation and amortization expense was $0.6 million and $0.5 million for the three months ended March 31, 2019 and 2018, respectively.

Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):

	March 31,		December 31,
	2019		2018
Accrued vacation	$	3,404	$	2,825
Accrued payroll and related expenses		8,443		18,188
Accrued ESPP contributions		1,530		352
Accrued professional services fees		867		1,243
Claims payable		3,420		2,374
Other		2,435		1,588
Total accrued liabilities	$	20,099	$	26,570