Property and Equipment

12 Months Ended

Dec. 31, 2011

Property and Equipment

As of December 31, 2011 and 2010, property and equipment consisted of the following:

	December 31,
	2011			2010
Tooling, cards, dies and plates	$	18,769		$	16,250
Computers and software		45,280			36,729
Equipment, furniture and fixtures		3,663			3,650
Leasehold improvements		4,296			4,347
		72,008			60,976
Less: accumulated depreciation		(54,127	)		(45,917	)
Total	$	17,881		$	15,059

Depreciation expense for tooling cards, dies and plates is charged to cost of sales in the statement of operations as the expense relates directly to the product manufacturing process. The expense charged to cost of sales was $2,277, $2,238 and $3,193 for the three years ended December 31, 2011, 2010 and 2009, respectively.

Depreciation expense related to the remainder of property and equipment included in depreciation and amortization expense in the statements of operations was $6,555, $6,401 and $7,395 for the three years ended December 31, 2011, 2010 and 2009, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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