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Fixed Assets (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2015 | Jun. 30, 2015
Property, Plant and Equipment [Abstract] |  |
Property, Plant and Equipment [Table Text Block] | ## Fixed assets are recorded at cost and, once placed in service, are depreciated on the straight-line method over the estimated useful lives. Fixed assets consist of the following:
|  | Estimated Useful Lives in years |  | As of December 31, 2015 |  | As of June 30, 2015
Office equipment and furniture |  |  | 3 – 5 |  |  | $ | 108,000 |  |  | $ | — |
Lab equipment |  |  | 3 – 5 |  |  |  | 90,000 |  |  |  | 90,000 |
Leasehold improvements |  |  | 3 |  |  |  | 18,000 |  |  |  | — |
Manufacturing equipment |  |  | 5 |  |  |  | 7,000 |  |  |  | — |
Less accumulated depreciation and amortization |  |  |  |  |  |  | (79,000 | ) |  |  | (60,000 | )
Fixed assets, net |  |  |  |  |  | $ | 144,000 |  |  | $ | 30,000 |
| ### ## Fixed assets are recorded at cost. After being placed in service, the fixed assets are depreciated using the straight-line method over estimated useful lives. Fixed assets consist of the following: ## ## ##
|  | Estimated Useful Lives in years |  | June 30,
|  | 2015 |  | 2014
Lab equipment |  |  | 3 – 5 |  |  |  | 90,000 |  |  |  | 90,000 |
Less accumulated depreciation |  |  |  |  |  |  | (60,000 | ) |  |  | (33,000 | )
Fixed assets, net |  |  |  |  |  | $ | 30,000 |  |  | $ | 57,000 |
## ## Aytu recorded the following depreciation expense in the respective periods: ## ## ##
|  | Year Ended June 30,
|  | 2015 |  | 2014
Depreciation expense |  | $ | 27,000 |  |  | $ | 27,000 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
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