Balance Sheet Accounts
|6 Months Ended|
Sep. 30, 2021
|Balance Sheet Accounts|
|Balance Sheet Accounts||
3. Balance Sheet Accounts
Prepaid Expenses and Other Current Assets
Equipment consisted of the following at September 30, 2021 and March 31, 2021:
Depreciation expense for the three months ended September 30, 2021 and September 30, 2020 was $11,000 and $16,000, respectively. Depreciation expense for the six months ended September 30, 2021 and September 30, 2020 was $20,000 and $34,000, respectively.
Accrued expenses consist of the following at September 30, 2021 and March 31, 2021:
The Company provides a one-year warranty as part of its normal sales offering. When products are sold, the Company provides warranty reserves, which, based on the historical experience of the Company are sufficient to cover warranty claims. Accrued warranty costs are included in accrued liabilities on the condensed consolidated interim balance sheets and amounted to $16,000 at September 30, 2021 and $46,000 at March 31, 2021.