9. Supplementary Balance Sheet Information

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

Inventories

	December 31,
	2015		2014
Raw materials	$	38,511	$	38,934
Work-in-process		10,138		9,899
Finished goods		9,266		11,945
Demo and consigned inventory		1,651		2,165
Total inventories	$	59,566	$	62,943

Property, Plant and Equipment, net

	December 31,
	2015			2014
Cost:
Land, buildings and improvements	$	48,154		$	46,222
Machinery and equipment		43,376			50,487
Total cost		91,530			96,709
Accumulated depreciation		(50,980	)		(56,621	)
Property, plant and equipment, net	$	40,550		$	40,088

As of December 31, 2015 and 2014, the Company has gross assets under capital lease of $13.2 and $12.7 million, respectively. The assets acquired under capital leases are included in land, buildings and improvements and machinery and equipment and the related amortization expense is included in depreciation expense. The Company also capitalized software development costs of $1.9 million, $0.2 million and $0.2 million in 2015, 2014 and 2013, respectively, in accordance with the guidance in ASC 350-40, “Internal-Use Software.” The following table summarizes depreciation expense on property, plant and equipment, including demo units and assets under capital leases (in thousands):

	Year Ended December 31,
	2015		2014		2013
Depreciation expense	$	7,873	$	8,016	$	7,400

The following table summarizes total accumulated depreciation on assets under capital leases as of the dates indicated (in thousands):

	December 31,
	2015		2014
Accumulated depreciation on assets under capital leases	$	3,798	$	2,741

Accrued Expenses and Other Current Liabilities

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

	December 31,
	2015		2014
Accrued compensation and benefits	$	7,357	$	7,741
Accrued warranty		3,335		3,044
Accrued restructuring		1,652		109
Accrued professional services fees and other		8,838		8,507
Total	$	21,182	$	19,401

Accrued Warranty

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

	Year Ended December 31,
	2015			2014
Balance at beginning of year	$	3,044		$	3,315
Provision charged to cost of revenue		2,025			1,684
Acquisition related warranty accrual		132			90
Use of provision		(1,454	)		(2,003	)
Divestiture of JK Lasers		(389	)		—
Foreign currency exchange rate changes		(23	)		(42	)
Balance at end of year	$	3,335		$	3,044

Other Long Term Liabilities

The following table summarizes other long term liabilities as of the dates indicated (in thousands):

	December 31,
	2015		2014
Capital lease obligations	$	9,173	$	9,507
Accrued pension liabilities		3,693		6,037
Accrued contingent considerations		3,889		—
Other		2,690		3,275
Total		19,445		18,819