XBRL Cloud: Business Report

Rendering

Component: (Network and Table)
Network	100290 - Disclosure - Balance Sheet Components (Tables) (http://www.viewray.com/20161231/taxonomy/role/DisclosureBalanceSheetComponentsTables)
Table	(Implied)

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]

0001597313 (http://www.sec.gov/CIK)

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Period [Axis]

2016-01-01 - 2016-12-31

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Schedule of Property and Equipment

Property and equipment consisted of the following (in thousands):

	December 31,
	2016			2015
Prototype	$	6,405		$	6,492
Machine and equipment		5,807			7,128
Leasehold improvements		4,621			1,532
Furniture and fixtures		368			350
Software		1,028			832
Construction in progress		5,498			1,851
Property and equipment, gross		23,727			18,185
Less: accumulated depreciation and amortization		(12,167	)		(10,879	)
Property and equipment, net	$	11,560		$	7,306

Summary of Intangible Assets

Intangible assets consisted of the following (in thousands):

Summary of Estimated Future Amortization Expense

At December 31, 2016, the estimated future amortization expense of purchased intangible assets was as follows (in thousands):

Year Ended December 31,	Estimated Future Amortization Expense
2017	$	19
2018		19
2019		19
2020		19
2021		10
Thereafter		11
Total amortization expense	$	97

Schedule of Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):

	December 31,
	2016		2015
Accrued payroll and related benefits	$	4,274	$	1,938
Accrued accounts payable		1,202		1,880
Sales tax and medical device excise tax payable		13		219
Accrued legal and accounting		509		857
Accrued interest		—		—
Other		336		519
Total accrued liabilities	$	6,334	$	5,413

Schedule of Deferred Revenue

Deferred revenue consisted of the following (in thousands):

	December 31,
	2016			2015
Deferred revenue:
Product	$	5,050		$	5,050
Services		1,561			911
Distribution rights		3,822			—
Total deferred revenue		10,433			5,961
Less: current portion of deferred revenue		(6,515	)		(5,616	)
Noncurrent portion of deferred revenue	$	3,918		$	345