Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 28, 2013

Summary of Activities for Discontinued Operations

The operating results of our aesthetics business were therefore classified as discontinued operations, and the associated assets and liabilities were classified as discontinued operations for all periods presented under the requirements of ASC 360.

	ThreeMonthsEnded					NineMonthsEnded
(in thousands)	September28, 2013		September29, 2012			September28, 2013		September29, 2012
Total revenues	$	0	$	399		$	0	$	1,627
Loss from discontinued operations	$	0		(56	)	$	0		(279	)
Gain on sales of aesthetics business, net	$	0		0		$	0		1,149
(Loss) income before provision for (benefit from) income taxes	$	0		(56	)	$	0		870
Income tax (expense) benefit	$	0		(134	)	$	0		749
(Loss) income from discontinued operations, net of tax	$	0		(190	)	$	0		1,619

Reconciliation of the Changes in the Company's Deferred Revenue Balance

A reconciliation of the changes in the Company’s deferred revenue balance for the nine months ended September28, 2013 and September29, 2012 is as follows:

	NineMonthsEnded
(in thousands)	September28, 2013			September29, 2012
Balance, beginning of period	$	1,004		$	1,014
Additions to deferral		985			680
Revenue recognized		(927	)		(833	)
Balance, end of period	$	1,062		$	861

Reconciliation of the Changes in the Company's Warranty Liability

A reconciliation of the changes in the Company’s warranty liability for the nine months ended September28, 2013 and September29, 2012 is as follows:

	Nine Months Ended
(in thousands)	September28, 2013			September29, 2012
Balance, beginning of period	$	453		$	556
Accruals for product warranties		162			123
Cost of warranty claims and adjustments		(143	)		(151	)
Balance, end of period	$	472		$	528