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Note 3 - Balance Sheet Components
6 Months Ended
Jun. 30, 2013
Disclosure Text Block Supplement [Abstract]  
Supplemental Balance Sheet Disclosures [Text Block]

3. BALANCE SHEET COMPONENTS


Accounts receivable include amounts that are unbilled at the end of the period. Unbilled accounts receivable are determined on an individual contract basis and were $5.6 million and $7.7 million as of June 30, 2013 and December 31, 2012, respectively.


Property and equipment consists of (in thousands): 


   

June 30,

2013 

   

December 31,

2012 

 

Property and equipment, net:

               

Computer equipment

  $ 10,791     $ 10,319  

Software

    3,599       3,552  

Furniture, fixtures and equipment

    956       971  

Leasehold improvements

    1,038       1,021  

Test equipment

    3,694       2,005  

Construction-in-progress

    1,075       864  
      21,153       18,732  

Less: accumulated depreciation

    (15,354

)

    (14,834

)

Total

  $ 5,799     $ 3,898  

Depreciation and amortization expense was $0.3 million and $0.1 million for the three months ended June 30, 2013 and 2012, respectively. Depreciation and amortization expense was $0.6 million and $0.2 million for the six months ended June 30, 2013 and 2012, respectively.


Intangible assets balance was $68,000 and $104,000 as of June 30, 2013 and December 31, 2012, respectively. The balance was included in other non-current assets in the accompanying condensed consolidated balance sheets. For the three months ended June 30, 2013 and 2012, intangible asset amortization expense was $19,000 and $156,000, respectively. For the six months ended June 30, 2013 and 2012, intangible asset amortization expense was $37,000 and $363,000, respectively. The Company expects the amortization of its existing intangible assets to be $37,000 for the remaining six months in 2013 and $31,000 in 2014.


Intangible assets are amortized over their useful lives unless these lives are determined to be indefinite. Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. During the three months ended June 30, 2013, there were no indicators of impairment related to the Company’s intangible assets.