NOTE 4—BALANCE SHEET DETAIL


	March 31,
	2021		2020
	(In thousands)
Inventories:
Work-in-progress	$	1,561	$	1,650
Finished goods		2,764		2,612
Inventory at distributors		18		20
	$	4,343	$	4,282


	March 31,
	2021		2020
	(In thousands)
Accounts receivable, net:
Accounts receivable	$	3,785	$	6,415
Less: Allowances for doubtful accounts and other		(120)		(85)
	$	3,665	$	6,330


	March 31,
	2021		2020
	(In thousands)
Prepaid expenses and other current assets:
Prepaid tooling and masks	$	584	$	707
Prepaid income taxes		1		79
Other receivables		291		211
Other prepaid expenses and other current assets		611		937
	$	1,487	$	1,934


	March 31,
	2021		2020
	(In thousands)
Property and equipment, net:
Computer and other equipment	$	18,359	$	18,191
Software		4,097		4,086
Land		3,900		3,900
Building and building improvements		3,735		3,735
Furniture and fixtures		102		102
Leasehold improvements		877		874
		31,070		30,888
Less: Accumulated depreciation		(23,742)		(22,769)
	$	7,328	$	8,119

Depreciation expense was $981,000, $1.2 million and $1.2 million for the years ended March 31, 2021, 2020 and 2019, respectively.

The following table summarizes the components of intangible assets and related accumulated amortization balances at March 31, 2021 and 2020, respectively (in thousands):


	As of March 31, 2021
	Gross Carrying Amount		Accumulated amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,964)		2,256
Software		80		(80)		—
Total	$	4,890	$	(2,634)	$	2,256


	As of March 31, 2020
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,731)		2,489
Software		80		(80)		—
Total	$	4,890	$	(2,401)	$	2,489

Amortization of intangible assets of $233,000, $233,000 and $267,000 was included in cost of revenues for the years ended March 31, 2021, 2020 and 2019, respectively.

As of March 31, 2021, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):


Fiscal year ending March 31,
2022	$	233
2023		233
2024		233
2025		233
2026		233
Thereafter		1,091
Total	$	2,256


	March 31,
	2021		2020
	(In thousands)
Accrued expenses and other liabilities:
Accrued compensation	$	4,173	$	3,673
Purchased intellectual property		—		1,621
Accrued commissions		217		270
Income taxes payable		198		143
Miscellaneous accrued expenses		932		871
	$	5,520	$	6,578