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Other Financial Information
12 Months Ended
Dec. 31, 2019
Other Financial Information [Abstract]  
Other Financial Information Other Financial Information
Cash, Cash Equivalents and Restricted Cash

The Company’s Consolidated Statement of Cash Flows explains the change in the total of cash, cash equivalents and restricted cash. The following table presents a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Balance Sheets that sum to the total of such amounts presented.
 
December 31,
2019
 
December 31,
2018
 
(In thousands)
Cash and cash equivalents
$
26,387

 
$
21,955

Restricted cash, current (included in cash, cash equivalents and restricted cash)

 
97

Restricted cash, non-current (included in other assets, non-current)
101

 
86

Total cash, cash equivalents and restricted cash
$
26,488

 
$
22,138



The Company pledged cash in connection with certain stand-by letters of credit and Company credit cards. The Company deposited corresponding amounts into restricted accounts at several financial institutions.
Accounts Receivable, net
 
December 31,
2019
 
December 31,
2018
 
(In thousands)
Accounts receivable, gross
$
13,287

 
$
10,608

Less: Allowance for doubtful accounts
(308
)
 
(396
)
Accounts receivable, net
$
12,979

 
$
10,212


Allowance for Doubtful Accounts

The following table presents the allowance for doubtful accounts activities.
 
December 31,
2019
 
December 31,
2018
 
December 31,
2017
 
(In thousands)
Balance, beginning of year
$
396

 
$
103

 
$
130

Additions
17

 
336

 
55

Changes in estimates(1)
(105
)
 
(43
)
 
(77
)
Deductions (2)

 

 
(5
)
Balance, end of year
$
308

 
$
396

 
$
103

 
 
(1) 
Collections of previously reserved accounts
(2) 
Uncollectible accounts written off, net of recoveries
Property and Equipment
 
December 31,
2019
 
December 31,
2018
 
(In thousands)
Machinery and equipment
$
27,664

 
$
23,675

Leasehold improvements
10,485

 
10,458

Software
3,210

 
3,013

Office equipment, furniture, and fixtures
3,011

 
2,970

Automobiles
199

 
199

Construction in progress
3,910

 
945

Total property and equipment
48,479

 
41,260

Less: Accumulated depreciation and amortization
(29,636
)
 
(26,641
)
Property and equipment, net
$
18,843

 
$
14,619



Construction in progress costs at December 31, 2019 primarily relates to R&D equipment received and leasehold improvements not placed in service. Construction in progress costs at December 31, 2018 primarily relates to software and system upgrades.

 
Year Ended December 31,
 
2019
 
2018
 
2017
 
(In thousands)
Depreciation and amortization expense
$
3,820

 
$
3,228

 
$
3,035


Accrued Expenses and Other Current Liabilities
 
December 31,
2019
 
December 31,
2018
 
(In thousands)
Payroll and commissions payable
$
6,040

 
$
5,843

Accrued warranty reserve
631

 
478

Other accrued expenses and current liabilities
3,198

 
2,176

Total accrued expenses and other current liabilities
$
9,869

 
$
8,497


Accumulated Other Comprehensive Loss

There were no reclassifications of amounts out of accumulated other comprehensive loss for the years ended December 31, 2019 and 2018, as there have been no sales of securities or translation adjustments that impacted other comprehensive income (loss) during these periods. The tax impact of the changes in accumulated other comprehensive loss for the years ended December 31, 2019 and 2018 was not material.
Advertising Expense

Advertising expense is charged to operations during the year in which it is incurred. Total advertising expense was not material for the years ended December 31, 2019, 2018 and 2017.