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Balance sheet components
9 Months Ended
Sep. 30, 2021
Balance Sheet Related Disclosures [Abstract]  
Balance sheet components Balance sheet components 
Accounts receivable, net
Accounts receivable, net, consists of the following (in thousands):
 September 30, 2021December 31, 2020
Accounts receivable$57,901 $45,277 
Allowance for doubtful accounts— (45)
 $57,901 $45,232 

Inventories
Inventories consist of the following (in thousands): 
 September 30, 2021December 31, 2020
Raw materials$27,699 $25,620 
Work in process14,105 9,196 
Finished goods(1)
6,859 12,085 
 $48,663 $46,901 
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(1)Finished goods inventory at customer vendor managed inventory locations was $1.8 million and $1.7 million as of September 30, 2021 and December 31, 2020, respectively.
Prepaid expenses and other current assets
Prepaid expenses and other current assets consist of the following (in thousands):
 September 30, 2021December 31, 2020
Transition services agreement receivable (refer to Note 10)$— $5,933 
Prepaid taxes and taxes receivable5,247 6,137 
Receivables due from suppliers10,009 4,891 
Deposits and other prepaid expenses2,869 2,417 
Other receivable548 795 
 $18,673 $20,173 
Purchased intangible assets, net 
Purchased intangible assets, net, consist of the following (in thousands):
 September 30, 2021December 31, 2020
 Gross
Assets
Accumulated
Amortization
Net
Assets
Gross
Assets
Accumulated
Amortization
Net
Assets
Technology and patents$37,777 $(37,631)$146 $37,637 $(37,021)$616 
Customer relationships15,476 (15,476)— 15,487 (15,487)— 
Leasehold interest1,319 (480)839 1,304 (452)852 
 $54,572 $(53,587)$985 $54,428 $(52,960)$1,468 
For the three months ended September 30, 2021 and 2020, amortization expense relating to technology and patents is included within cost of goods sold and totaled $0.2 million in each period. For the nine months ended September 30, 2021 and 2020, amortization expense relating to technology and patents is included within cost of goods sold and totaled $0.5 million and $0.6 million, respectively.
The estimated future amortization expense of purchased intangible assets as of September 30, 2021, was as follows (in thousands): 
2021 (remaining three months)$149 
202210 
202310 
202410 
202510 
Thereafter796 
 $985 
Accrued and other current liabilities
Accrued and other current liabilities consist of the following (in thousands): 
 September 30, 2021December 31, 2020
Employee-related$13,155 $19,656 
Transition services agreement payables (refer to Note 10)823 9,708 
Operating lease liabilities, current2,515 2,128 
Income and other taxes payable1,620 1,590 
Accrued warranty843 1,111 
Other accrued expenses6,027 7,860 
 $24,983 $42,053 
Warranty accrual
The table below summarizes the movement in the warranty accrual, which is included in accrued and other current liabilities (in thousands):
 Three Months Ended
September 30,
Nine Months Ended
September 30,
 2021202020212020
Beginning balance$903 $1,617 $1,111 $712 
Warranty accruals107 369 172 1,605 
Settlements(167)(573)(440)(904)
Ending balance$843 $1,413 $843 $1,413 

 
Other noncurrent liabilities 
Other noncurrent liabilities consist of the following (in thousands): 
 September 30, 2021December 31, 2020
Pension and other employee-related$3,490 $3,844 
Asset retirement obligations3,887 3,810 
Transition services agreement payables (See Note 10)— 823 
Deferred income tax liabilities507 501 
Government grant431 606 
 $8,315 $9,584