SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of assets measured at fair value on a recurring basis

As of December 31, 2019, our assets that are measured at fair value on a recurring basis and whose carrying values approximate their respective fair values include the following (in thousands):

	Fair Value Measurement at December 31, 2019 Using:
	Quoted Prices in				Significant
	Active Markets for		Significant Other		Unobservable
	Identical Assets		Observable Inputs		Inputs
	(Level 1)		(Level 2)		(Level 3)
Money market funds (included in cash and cash equivalents)	$	46,174	$	—	$	—
Total	$	46,174	$	—	$	—

As of December 31, 2018, our assets that are measured at fair value on a recurring basis and whose carrying values approximate their respective fair values include the following (in thousands):

	Fair Value Measurement at December 31, 2018 Using:
	Quoted Prices in				Significant
	Active Markets for		Significant Other		Unobservable
	Identical Assets		Observable Inputs		Inputs
	(Level 1)		(Level 2)		(Level 3)
Money market funds (included in cash and cash equivalents)	$	47,939	$	—	$	—
Total	$	47,939	$	—	$	—

Schedule of allowance for doubtful accounts

	Years ended December 31,
	2019		2018
Allowance for doubtful accounts balance - beginning of year	$	20	$	20
Additions to the allowance for doubtful accounts		—		—
Deductions against the allowance for doubtful accounts		—		—
Allowance for doubtful accounts balance - end of year	$	20	$	20

Schedule of estimated useful lives assets

Building			30	years
Building improvements	5	to	20	years
Furniture and fixtures			5	years
Computer, office & manufacturing equipment			3	years
Purchased software			3	years

Schedule of changes in contract assets and liabilities

			Revenue
	Balance at		Recognized
	Beginning of		In Advance of				Balance at End of
	Period		Billings		Billings		Period
Year ended December 31, 2018
Contract assets:
Unbilled receivables	$	1,429	$	3,278	$	(1,428)	$	3,279
Year ended December 31, 2019
Contract assets:
Unbilled receivables	$	3,279	$	2,638	$	(2,602)	$	3,315

	Balance at
	Beginning of				Revenue		Balance at End of
	Period		Billings		Recognized		Period
Year ended December 31, 2018
Contract liabilities:
Deferred revenue	$	2,932	$	5,564	$	(5,397)	$	3,099
Year ended December 31, 2019
Contract liabilities:
Deferred revenue	$	3,099	$	5,006	$	(5,268)	$	2,837

Schedules of concentration of credit risk with respect to net accounts receivable

	2019		2018
Customer A	72	%	46	%
Customer B	3	%	19	%