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CERTAIN FINANCIAL STATEMENT INFORMATION (Tables)
3 Months Ended
Mar. 31, 2013
CERTAIN FINANCIAL STATEMENT INFORMATION [Abstract]  
Accounts Receivable
Accounts receivables at March 31, 2013 and December 31, 2012 consisted of the following (in thousands):

March 31,
2013
December 31,
2012
Accounts receivable
$
13,031
$
16,699
Less: allowance for doubtful accounts
(136
)
(96
)
Total
$
12,895
$
16,603
   
Inventories
Inventories are stated at the lower of cost, which approximates actual costs on a first in, first out basis, or market. Inventories at March 31, 2013 and December 31, 2012 consisted of the following (in thousands):

March 31,
2013
December 31,
2012
Finished goods
$
12,140
$
10,886
Raw materials
154
354
Inventories, net
$
12,294
$
11,240
Accrued Liabilities
Accrued liabilities at March 31, 2013 and December 31, 2012 consisted of the following (in thousands):

March 31,
2013
December 31,
2012
Payroll and related
$
2,073
$
2,166
Sales commissions
713
1,112
Warranty
330
406
Audit and legal services
236
368
Other
884
897
Total accrued liabilities
$
4,236
$
4,949
Warranty Reserve Activity
The following table summarizes warranty reserve activity during the three months ended March 31, 2013 and 2012 (in thousands):

Three Months Ended
March 31,
2013
2012
Warranty accrual, beginning of period
$
406
$
565
Changes in liability for pre-existing warranties
(38
) 
—
Deductions for warranty claims processed during the period
(38
)
(64
) 
Warranty accrual, end of period
$
330
$
501
 
Components of Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss) at March 31, 2013 and December 31, 2012, and the reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2013, net of taxes, were as follows (in thousands):

Foreign Currency Translation Adjustments
 
Net Unrealized Gain (Loss) on Short-Term Investments
 
Total
 
Accumulated other comprehensive income (loss) as of December 31, 2012
$
(96
)
$
20
$
(76
)
Other comprehensive income (loss), net of tax
(756
)
(19
)
(775
)
Accumulated other comprehensive income (loss) as of March 31, 2013
$
(852
)
$
1
$
(851
)