Supplementary Balance Sheet Information

12 Months Ended

Dec. 31, 2012

Supplementary Balance Sheet Information

9. Supplementary Balance Sheet Information

The following tables provide the details of selected balance sheet items as of the periods indicated (in thousands):

Inventories

	December 31,
	2012		2011
Raw materials	$	30,554	$	30,406
Work-in-process		11,959		12,943
Finished goods		8,023		6,563
Demo and consigned inventory		2,265		1,627
Total inventories	$	52,801	$	51,539

Property, Plant and Equipment, net

	December 31,
	2012			2011
Cost:
Land, buildings and improvements	$	38,955		$	37,206
Machinery and equipment		45,821			45,221
Total cost		84,776			82,427
Accumulated depreciation		(52,438	)		(46,472	)
Property, plant and equipment, net	$	32,338		$	35,955

In 2011, the Company capitalized $2.2 million of assets which met the capital lease criteria of ASC 840-30, “Leases—Capital Lease”. The assets acquired under the capital lease are included in machinery and equipment and the related amortization expense is included in depreciation expense. The Company also capitalized software development costs of $0.6 million in 2012 based on the guidance in ASC 350-40, “Internal-Use Software”. The following table summarizes depreciation expense on property, plant and equipment, including amortization of demo units and the capital lease (in thousands):

	Year Ended December 31,
	2012		2011		2010
Depreciation expense	$	9,612	$	7,100	$	6,393

The following table summarizes total accumulated amortization on capital leases as of the periods indicated (in thousands):

	December 31,
	2012		2011
Accumulated amortization on capital lease	$	861	$	123

Accrued Expenses and Other Current Liabilities

The following table summarizes accrued expenses and other current liabilities as of the periods indicated (in thousands):

	December 31,
	2012		2011
Accrued compensation and benefits	$	6,655	$	7,512
Accrued warranty		2,777		3,035
Customer deposits		3,033		380
Other		6,497		8,000
Total accrued expenses and other current liabilities	$	18,962	$	18,927

Accrued Warranty

The following table summarizes accrued warranty activity for the periods indicated (in thousands):

	December 31,
	2012			2011
Balance at beginning of the year	$	3,035		$	3,174
Provision charged to cost of goods sold		2,463			2,440
Use of provision		(2,781	)		(2,579	)
Foreign currency exchange rate changes		60			—
Balance at end of year	$	2,777		$	3,035