6. BALANCE SHEET DETAIL

12 Months Ended

May 31, 2020

Balance Sheet Related Disclosures [Abstract]

6. BALANCE SHEET DETAIL

6. BALANCE SHEET DETAIL:

    INVENTORIES:

	May 31,
(In Thousands)	2020		2019
Raw materials and sub-assemblies	$	5,055	$	5,471
Work in process		2,917		3,580
Finished goods		17		10
	$	7,989	$	9,061

    During the year ended May 31, 2020 and 2019, the Company wrote down $1,669,000 and $1,168,000 of inventory, respectively.

    PROPERTY AND EQUIPMENT, NET:

	May 31,
(In Thousands)	2020			2019
Leasehold improvements	$	1,201		$	1,154
Furniture and fixtures		612			983
Machinery and equipment		3,038			3,097
Test equipment		2,516			2,604
		7,367			7,838
Less: Accumulated depreciation and amortization		(6,704	)		(6,793	)
	$	663		$	1,045

    Depreciation expense was $384,000, $431,000 and $417,000 for fiscal 2020, 2019, and 2018, respectively.

    ACCRUED EXPENSES:

	May 31,
(In Thousands)	2020		2019
Payroll related	$	791	$	990
Warranty		246		154
Professional services		173		162
Commissions and bonuses		139		168
Taxes payable		30		29
Investor relations		19		19
Restructuring		8		408
Material purchases		--		65
Other		33		39
	$	1,439	$	2,034

    CUSTOMER DEPOSITS AND DEFERRED REVENUE, SHORT-TERM:

	May 31,
(In Thousands)	2020		2019
Customer deposits	$	--	$	1,003
Deferred revenue		170		542
	$	170	$	1,545