Balance Sheet Components

3 Months Ended

Mar. 31, 2017

Notes To Financial Statements [Abstract]

Inventories

Inventories consist of the following (in thousands):



	March 31, 2017		December 31, 2016
Raw materials	$	14,630	$	9,793
Work in process	14,061		10,773
Finished goods	6,483		6,565
Total inventories	$	35,174	$	27,131

Accrued Liabilities

Accrued liabilities consist of the following (in thousands):



	March 31, 2017		December 31, 2016
Accrued payroll and benefits	$	56,292	$	79,214
Accrued sales and marketing expenses	14,230		11,970
Accrued sales rebate	10,751		10,342
Accrued sales tax and value added tax	7,080		5,032
Accrued income taxes	4,760		4,210
Accrued professional fees	4,092		3,604
Accrued warranty	4,301		3,841
Other accrued liabilities	24,125		16,119
Total accrued liabilities	$	125,631	$	134,332

Warranty

We regularly review the accrued balances and update these balances based on historical warranty trends. Actual warranty costs incurred have not materially differed from those accrued; however, future actual warranty costs could differ from the estimated amounts.

Warranty accrual as of March 31, 2017 and 2016 consists of the following activity (in thousands):



	Three Months Ended March 31,
	2017			2016
Balance at beginning of period	$	3,841		$	2,638
Charged to cost of revenues	1,822			816
Actual warranty expenditures	(1,362		)	(750		)
Balance at end of period	$	4,301		$	2,704