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Summary of Significant Accounting Policies and Other Information (Tables)
 9 Months Ended
Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Adjustments on the Line Items Within Financial Statements
The effects of the adjustments on the line items within the Company’s Consolidated Balance Sheet at December 31, 2019 are as follows:
(in thousands)December 31, 2019
(As Previously Reported)		AdjustmentDecember 31, 2019
(As Revised)
Additional paid-in capital$165,527 $(8,800)$156,727 
Treasury stock$(10,141)$8,800 $(1,341)
The effects of the adjustments on the line items within the Company’s Consolidated Statement of Stockholders’ Equity for the year ended December 31, 2019 are as follows:
(in thousands)Additional Paid-in CapitalTreasury Stock
As previously reportedAdjustmentAs revisedAs previously reportedAdjustmentAs revised
Year ended December 31, 2019
Balance at December 31, 2018$126,412 $(6,688)$119,724 $(9,849)$6,688 $(3,161)
Stock-based compensation expense *
1,540 (2,112)(572)(292)2,112 1,820 
Balance at December 31, 2019$165,527 $(8,800)$156,727 $(10,141)$8,800 $(1,341)
*There was no impact to total stock-based compensation expense as a result of the adjustment.
The effects of the adjustments on the line items within the Company’s Consolidated Statement of Stockholders’ Equity (unaudited) for the three month periods ended June 30, 2020, March 31, 2020, and September 30, 2019, the six month period ended June 30, 2020, and the nine month period ended September 30, 2019, respectively, are as follows:
(in thousands)Additional Paid-in CapitalTreasury Stock
As previously reportedAdjustmentAs revisedAs previously reportedAdjustmentAs revised
Three months ended June 30, 2020 (unaudited)
Balance at March 31, 2020$165,691 $(8,800)$156,891 $(10,149)$8,800 $(1,349)
Balance at June 30, 2020$165,852 $(8,800)$157,052 $(10,154)$8,800 $(1,354)
Three months ended March 31, 2020 (unaudited)
Balance at December 31, 2019$165,527 $(8,800)$156,727 $(10,141)$8,800 $(1,341)
Balance at March 31, 2020$165,691 $(8,800)$156,891 $(10,149)$8,800 $(1,349)
Three months ended September 30, 2019 (unaudited)
Balance at June 30, 2019$165,437 $(6,907)$158,530 $(10,325)$6,907 $(3,418)
Stock-based compensation expense *
(14)(1,893)(1,907)187 1,893 2,080 
Balance at September 30, 2019$165,380 $(8,800)$156,580 $(10,138)$8,800 $(1,338)
Six months ended June 30, 2020 (unaudited)
Balance at December 31, 2019$165,527 $(8,800)$156,727 $(10,141)$8,800 $(1,341)
Balance at June 30, 2020$165,852 $(8,800)$157,052 $(10,154)$8,800 $(1,354)
Nine months ended September 30, 2019 (unaudited)
Balance at December 31, 2018$126,412 $(6,688)$119,724 $(9,849)$6,688 $(3,161)
Stock-based compensation expense *
1,390 (2,112)(722)(289)2,112 1,823 
Balance at September 30, 2019$165,380 $(8,800)$156,580 $(10,138)$8,800 $(1,338)
*There was no impact to total stock-based compensation expense as a result of the adjustment.
Schedules of Concentration of Risk, by Risk Factor
The following table presents customers individually accounting for more than 10% of the Company’s net sales:
For the Three Months Ended September 30,For the Nine Months Ended September 30,
2020201920202019
Customer A17 %15 %10 %12 %
Customer B11 %11 %14 %15 %
Customer C11 %**11 %**
Customer D**11 %****
Customer E**11 %****
The following table presents customers individually accounting for more than 10% of the Company’s accounts receivable:
As of September 30, 2020As of December 31, 2019
Customer A**49 %
Customer B16 %**
Customer C18 %**
The following table presents suppliers individually accounting for more than 10% of the Company’s purchases:
For the Three Months Ended September 30,For the Nine Months Ended September 30,
2020201920202019
Supplier A38 %29 %25 %20 %
Supplier B**12 %**12 %
**Less than 10% of the total
Schedule of Inventory, Current
Inventories consisted of the following:
(in thousands)

Inventories
As of September 30, 2020As of December 31, 2019
Raw materials$104,286 $90,677 
Work in process5,014 2,007 
Finished goods22,751 19,119 
Total inventories132,051 111,803 
Inventory allowance(3,224)(2,964)
Inventories, net$128,827 $108,839 
Activity in the Company’s inventory allowance was as follows:
(in thousands)For the Nine Months Ended September 30,
Inventory Allowance20202019
Balance at beginning of period$2,964 $5,730 
Charged to expense1,272 560 
Write-offs(1,012)(2,027)
Balance at end of period$3,224 $4,263 
Schedule of Other Accrued Liabilities
Other accrued liabilities consisted of the following:
(in thousands)

Other Accrued Liabilities
As of September 30, 2020As of December 31, 2019
Accrued product warranty$16,210 $17,142 
Litigation reserves *
2,535 5,020 
Contract liabilities52,502 26,898 
Accrued compensation and benefits1,978 6,599 
Operating lease liabilities3,802 3,789 
Accrued interest expense917 1,087 
Other5,105 5,495 
Total$83,049 $66,030 
*As of September 30, 2020 litigation reserves primarily consisted of reserves related to the settlement of the SEC and USAO investigations that were resolved in September 2020 and other matters. As of December 31, 2019, litigation reserves primarily consisted of reserves related to the settlement of the SEC and USAO investigations and the Federal Derivative Litigation. The Company concluded that insurance recovery was probable related to $0.2 million and $1.9 million of the litigation reserves as of September 30, 2020 and December 31, 2019, respectively, and recognized full recovery of the reserved amounts in Prepaid expenses and other current assets. See Note 9. Commitments and Contingencies for additional information.
Schedule of Accrued Product Warranty
Accrued product warranty activities are presented below:
(in thousands)For the Nine Months Ended September 30,
Accrued Product Warranty20202019
Balance at beginning of period$25,501 $23,102 
Current year provision *
13,949 7,706 
Changes in estimates for preexisting warranties **
8,756 2,730 
Payments made during the period(15,357)(7,244)
Balance at end of period32,849 26,294 
Less: Current portion16,210 14,677 
Noncurrent accrued product warranty$16,639 $11,617 
*Warranty costs, net of supplier recoveries, were $18.2 million and $7.4 million for the nine months ended September 30, 2020 and 2019, respectively. Supplier recoveries were $4.6 million and $3.0 million for the nine months ended September 30, 2020 and 2019, respectively.
**Change in estimates for preexisting warranties reflect changes in the Company’s estimate of warranty costs for products sold in prior periods. Such adjustments typically occur when claims experience deviates from historical and expected trends. The Company’s warranty liability is generally affected by failure rates, repair costs and the timing of failures. Future events and circumstances related to these factors could materially change the estimates and require adjustments to the warranty liability. In addition, new product launches require a greater use of judgment in developing estimates until historical experience becomes available. The Company recorded a benefit for changes in estimates of preexisting warranties of $1.2 million, or $0.05 per diluted share, for the three months ended September 30, 2020, and charges of $8.8 million, or $0.38 per diluted share, for the nine months ended September 30, 2020. The Company recorded charges for changes in estimates of preexisting warranties of $2.7 million, or $0.13 per diluted share, for the nine months ended September 30, 2019.