NOTE 4—BALANCE SHEET DETAIL



	December 31, 2020		March 31, 2020
	(In thousands)
Inventories:
Work-in-progress	$	1,924	$	1,650
Finished goods		2,572		2,612
Inventory at distributors		27		20
	$	4,523	$	4,282



	December 31, 2020		March 31, 2020
	(In thousands)
Accounts receivable, net:
Accounts receivable	$	4,072	$	6,415
Less: Allowances for doubtful accounts and other		(60)		(85)
	$	4,012	$	6,330



	December 31, 2020		March 31, 2020
	(In thousands)
Prepaid expenses and other current assets:
Prepaid tooling and masks	$	783	$	707
Prepaid income taxes		45		79
Other receivables		234		211
Other prepaid expenses and other current assets		917		937
	$	1,979	$	1,934



	December 31, 2020		March 31, 2020
	(In thousands)
Property and equipment, net:
Computer and other equipment	$	18,289	$	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
		31,000		30,888
Less: Accumulated depreciation		(23,556)		(22,769)
	$	7,444	$	8,119

Depreciation expense was $197,000 and $293,000 for the three months ended December 31, 2020 and 2019, respectively, and $787,000 and $904,000 for the nine months ended December 31, 2020 and 2019, respectively.



	December 31, 2020		March 31, 2020
	(In thousands)
Other assets:
Deposits	$	139	$	128
	$	139	$	128

The following tables summarize the components of intangible assets and related accumulated amortization balances at December 31, 2020 and March 31, 2020 (in thousands):


	As of December 31, 2020
	Gross Carrying Amount		Accumulated amortization		Net Carrying Amount
Intangible assets:
Product designs	$	590	$	(590)	$	—
Patents		4,220		(1,906)		2,314
Software		80		(80)		—
Total	$	4,890	$	(2,576)	$	2,314


	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 included in cost of revenues was $58,000 and $58,000 for the three months ended December 31, 2020 and 2019, respectively, and $175,000 and $175,000 for the nine months ended December 31, 2020 and 2019, respectively.

As of December 31, 2020, the estimated future amortization expense of intangible assets in the table above is as follows (in thousands):


Fiscal year ending March 31,
2021 (Remaining three months)	$	58
2022		233
2023		233
2024		233
2025		233
Thereafter		1,324
Total	$	2,314



	December 31, 2020		March 31, 2020
	(In thousands)
Accrued expenses and other liabilities:
Accrued compensation	$	3,959	$	3,673
Purchased intellectual property		—		1,621
Accrued commissions		223		270
Income taxes payable		211		143
Miscellaneous accrued expenses		1,132		871
	$	5,525	$	6,578