Balance Sheet Components

9 Months Ended

Sep. 30, 2017

Notes To Financial Statements [Abstract]

Inventories

Inventories consist of the following (in thousands):



	September 30, 2017		December 31, 2016
Raw materials	$	15,666	$	9,793
Work in process	12,819		10,773
Finished goods	8,456		6,565
Total inventories	$	36,941	$	27,131

Accrued Liabilities

Accrued liabilities consist of the following (in thousands):



	September 30, 2017		December 31, 2016
Accrued payroll and benefits	$	84,418	$	79,214
Accrued expenses	38,983		21,811
Accrued income taxes	10,486		4,210
Accrued sales rebate	9,293		10,342
Accrued sales tax and value added tax	8,693		5,032
Accrued professional fees	8,181		3,604
Accrued warranty	5,055		3,841
Other accrued liabilities	8,742		6,278
Total accrued liabilities	$	173,851	$	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 September 30, 2017 and 2016 consists of the following activity (in thousands):



	Nine Months Ended September 30,
	2017			2016
Balance at beginning of period	$	3,841		$	2,638
Charged to cost of revenues	5,201			3,440
Actual warranty expenditures	(3,987		)	(2,681		)
Balance at end of period	$	5,055		$	3,397