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Fixed Assets

3 Months Ended

Mar. 31, 2014

Property, Plant and Equipment [Abstract]

Note 3.

Fixed Assets

Fixed assets consist of the following:

	March 31,		December 31,
	2014		2013

Furniture and fixtures	$	40	$	40
Laboratory equipment		508		508
Computer and communications equipment		261		261
Design and tooling		1,204		1,204
		2,013		2,013
Less accumulated depreciation and amortization		(2,013)		(2,008)
Total	$	—	$	5

For the quarters ended March 31, 2014 and 2013, depreciation expense was approximately $5,000 and $29,000, respectively. The Company did not allocate any of the depreciation expense of the machinery and equipment or the design and tooling into inventory since the Company has suspended manufacturing. This depreciation was included as a selling, general and administrative expense as excess idle time.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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