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Fixed Assets (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2016 | Jun. 30, 2016
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 |  | As of December 31, |  | As of June 30, |
| Useful Lives in years |  | 2016 |  | 2016 |
Office equipment and furniture |  |  | 3 - 5 |  | $ | 240,000 |  | $ | 201,000 |
Leasehold improvements |  |  | 3 |  |  | 112,000 |  |  | 45,000 |
Lab equipment |  |  | 3 - 5 |  |  | 90,000 |  |  | 90,000 |
Manufacturing equipment |  |  | 5 |  |  | 7,000 |  |  | 7,000 |
Less accumulated depreciation and amortization |  |  |  |  |  | (157,000) |  |  | (112,000) |
Fixed assets, net |  |  |  |  | $ | 292,000 |  | $ | 231,000 |
| Fixed assets consist of the following:
|  | Estimated |  | June 30, |
|  | Useful Lives in years |  | 2016 |  | 2015 |
Office equipment and furniture |  | 3 - 5 |  | $ | 201,000 |  | $ | - |
Lab equipment |  | 3 - 5 |  |  | 90,000 |  |  | 90,000 |
Leasehold improvements |  | 3 |  |  | 45,000 |  |  | - |
Manufacturing equipment |  | 5 |  |  | 7,000 |  |  | - |
Less accumulated depreciation and amortization |  |  |  |  | (112,000) |  |  | (60,000) |
Fixed assets, net |  |  |  | $ | 231,000 |  | $ | 30,000 |
Aytu recorded the following depreciation expense in the respective periods:
|  | Year Ended June 30, |
|  | 2016 |  | 2015 |
Depreciation expense |  | $ | 51,000 |  | $ | 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 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: 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 + Details
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