Note 5 - Deferred Rent

6 Months Ended

Jun. 30, 2019

Notes to Financial Statements

Deferred Rent [Text Block]

5. Deferred Rent

Deferred rent consists of the following at

December 31, 2018.

We eliminated our deferred rent at

January 1, 2019

as a result of the implementation of ASU

2016

-

02

(see Note

12

):

(In thousands)	December 31, 2018
Landlord-funded leasehold improvements	$	1,125
Less accumulated amortization		(757	)
Total		368
Straight line rent adjustment		111
Total deferred rent	$	479

During the

three

and

six

month periods ended

June 30, 2019,

the Company recorded

no

deferred rent amortization of landlord funded leasehold improvements. During the

three

and

six

month periods ended

June 30, 2018,

the Company recorded

$32,000

and

$63,000,

respectively, in deferred rent amortization of these landlord funded leasehold improvements.

Straight line rent adjustment for the

three

and

six

months ended

June 30, 2018

represents the difference between cash rent payments and the recognition of rent expense on a straight-line basis over the terms of the lease.