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Balance Sheet Components | 6 Months Ended
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Jul. 31, 2020
Balance Sheet Components [Abstract] |
Balance Sheet Components | Note 4: Balance Sheet Components The following sections and tables provide details of selected balance sheet items (in thousands): Inventories
|  |  |  | As of |
|  |  |  | July 31, 2020 |  |  | January 31, 2020 |
Finished goods |  |  |  | $ | 7,098 |  |  | $ | 6,988 |
Raw materials |  |  |  |  | 2,151 |  |  |  | 1,381 |
Total inventory |  |  |  | $ | 9,249 |  |  | $ | 8,369 |
Acquired intangible assets
|  |  |  | As of |
|  |  |  | July 31, 2020 |  |  | January 31, 2020 |
Customer relationships |  |  |  | $ | 5,334 |  |  | $ | 5,841 |
Developed technology |  |  |  |  | 521 |  |  |  | 622 |
Trade names |  |  |  |  | 310 |  |  |  | 355 |
Total intangible assets |  |  |  | $ | 6,165 |  |  | $ | 6,818 |
Amortization expense for acquired intangible assets was $0.3 million for each of the three months ended July 31, 2020 and 2019 and $0.7 million and $0.5 million for the six months ended July 31, 2020 and 2019, respectively. Other assets
|  |  |  | As of |
|  |  |  | July 31, 2020 |  |  | January 31, 2020 |
Deferred sales commissions, current |  |  |  | $ | 3,573 |  |  | $ | 2,525 |
Prepaid expenses |  |  |  |  | 2,813 |  |  |  | 2,739 |
Convertible note receivable, including accrued interest |  |  |  |  | 1,527 |  |  |  | 1,453 |
Deferred inventory costs |  |  |  |  | 511 |  |  |  | 867 |
Other current assets |  |  |  |  | 1,472 |  |  |  | 1,408 |
Total other current assets |  |  |  | $ | 9,896 |  |  | $ | 8,992 |
Deferred sales commissions, non-current |  |  |  | $ | 9,154 |  |  | $ | 7,412 |
Other non-current assets |  |  |  |  | 664 |  |  |  | 774 |
Total other non-current assets |  |  |  | $ | 9,818 |  |  | $ | 8,186 |
Deferred Sales Commissions. Amortization expense for deferred sales commissions was $0.9 million and $0.4 million for the three months ended July 31, 2020 and 2019, respectively, and $1.7 million and $0.8 million for the six months ended July 31, 2020 and 2019, respectively. To date, there have been no material impairment losses related to the costs capitalized. Global Telecomm Corporation. In December 2018, the Company invested $1.3 million in cash to Global Telecomm Corporation, a small privately-held technology company, in exchange for an 18-month convertible promissory note, bearing interest at 10% annually, that will convert to shares of GTC common or preferred stock upon the occurrence of certain future events. During the second quarter of fiscal 2021, the Company executed an amended agreement with GTC that extended the maturity date of the convertible promissory note by nine months from June 30, 2020 to March 31, 2021. The Company has partnered with GTC on certain research and development and inventory procurement activities. GTC is considered a variable interest entity (“VIE”) for accounting purposes. However, the Company is not required to consolidate GTC into its financial statements because the Company is not the primary beneficiary. As of July 31, 2020 and January 31, 2020, the Company’s maximum exposure to loss was equal to the carrying value of its convertible note receivable and associated interest receivable. For all periods presented, the Company had no other variable interests in VIEs. GTC is a related party of Ooma as a result of the convertible note. As of July 31, 2020 and January 31, 2020, the Company recorded inventory prepayments to GTC of $0.3 million and $0.5 million, respectively, included in other current assets on the consolidated balance sheet. As of July 31, 2020 and January 31, 2020, the Company’s non-cancelable purchase commitments with GTC were $0.4 million and $2.2 million, respectively. Accrued expenses and other current liabilities
|  |  |  | As of |
|  |  |  | July 31, 2020 |  |  | January 31, 2020 |
Payroll and related expenses |  |  |  | $ | 7,348 |  |  | $ | 8,942 |
Regulatory fees and taxes |  |  |  |  | 5,156 |  |  |  | 4,777 |
Short-term operating lease liabilities |  |  |  |  | 3,835 |  |  |  | 3,263 |
Customer sales incentives |  |  |  |  | 1,090 |  |  |  | 1,293 |
Other |  |  |  |  | 4,085 |  |  |  | 4,301 |
Total accrued expenses |  |  |  | $ | 21,514 |  |  | $ | 22,576 |

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- Definition Balance sheet components. + References No definition available. + Details
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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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