Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 29, 2012

Summary of Significant Accounting Policies [Abstract]

Summary of activities for discontinued operations

The following table summarizes activities for discontinued operations during the three and nine month periods ended September 29, 2012 and October 1, 2011.

	Three Months Ended
(in thousands)	September 29, 2012			October 1, 2011
Total revenues	$	399		$	2,535
(Loss) income from discontinued operations	$	(56	)	$	177
(Loss) income before income taxes	$	(56	)	$	177
Income tax (expense)	$	(134	)	$	(84	)
(Loss) income from discontinued operations, net of tax	$	(190	)	$	93

	Nine Months Ended
(in thousands)	September 29, 2012			October 1, 2011
Total revenues	$	1,627		$	8,264
(Loss) income from discontinued operations	$	(279	)	$	616
Gain on sales of aesthetics business, net	$	1,149		$	0
Income before income taxes	$	870		$	616
Income tax benefit (expense)	$	749		$	(132	)
Income from discontinued operations, net of tax	$	1,619		$	484

Summary of the assets and liabilities of discontinued operations

A summary of the assets and liabilities of discontinued operations as of September 29, 2012 and December 31, 2011 is provided as follows (in thousands):.

	September 29,		December 31,
	2012		2011
Assets:
Cash	$	81	$	382
Accounts receivable, net		5		2,065
Inventory, net		97		3,480
Other current assets		31		116
Restricted cash		510		0
Total current assets		724		6,043
Property, plant & equipment, net		4		24
Intangible assets, net		0		813
Other assets		0		4
Total assets	$	728	$	6,884
Liabilities:
Accounts payable	$	10	$	387
Accrued liabilities		57		967
Accrued warranty		0		234
Deferred revenue		0		1,075
Total current liabilities	$	67	$	2,663

Reconciliation of the changes in the Company's deferred revenue balance

	Nine Months Ended
(in thousands)	September 29, 2012			October 1, 2011
Balance, beginning of period	$	1,014		$	1,002
Additions to deferral		680			823
Revenue recognized		(833	)		(865	)
Balance, end of period	$	861		$	960

Reconciliation of the changes in the Company's warranty liability

	Nine Months Ended
(in thousands)	September 29, 2012			October 1, 2011
Balance, beginning of period	$	556		$	607
Accruals for product warranties		123			125
Cost of warranty claims and adjustments		(151	)		(100	)
Balance, end of period	$	528		$	632

Schedule of Intangible assets

Intangible assets consist of the following (in thousands):

	September 29, 2012						December 31, 2011
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Amortization Life
Patents	$	720	$	318	$	402	$	720	$	187	$	533	Varies
Customer Relations		240		40		200		240		28		212	13.4 years
	$	960	$	358	$	602	$	960	$	215	$	745

Future estimated amortization expense

Amortization expense totaled $143 thousand and $145 thousand for the nine months ended September 29, 2012 and October 1, 2011, respectively.

Future estimated amortization expense (in thousands):
2012 (three months)	$	89
2013		242
2014		107
2015		16
2016		16
Thereafter		132
Total	$	602