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Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2016
Accounting Policies [Abstract]  
Summary of Company's Restricted Cash

A summary of the Company’s restricted cash at December 31, 2016 and 2015 is as follows:

 

     As of December 31,  
     2016      2015  
     (in thousands)  

Certificates of deposit

   $ 5      $ 5  

Flexible spending funds

     2        2  

Fixed deposit pledge

     156        163  
  

 

 

    

 

 

 
   $ 163      $ 170  
  

 

 

    

 

 

 
Activity of Allowance for Doubtful Accounts

The following table shows the activity of the allowance for doubtful accounts:

 

     Year ended December 31,  
     2016      2015  
     (in thousands)  

Beginning balance

   $ 389      $ 140  

Charges to costs and expenses

     (235      235  

Accounts write offs, less recoveries

     (123      14  
  

 

 

    

 

 

 

Ending balance

   $ 31      $ 389  
  

 

 

    

 

 

 
Inventories

Inventories are composed of the following:

 

     As of December 31,  
     2016      2015  
     (in thousands)  

Raw materials

   $ 3,112      $ 7,346  

Work-in-process

     4,251        9,920  

Finished goods

     637        4,067  
  

 

 

    

 

 

 
   $ 8,000      $ 21,333  
  

 

 

    

 

 

 
Property and Equipment

Property and equipment consisted of the following:

 

     As of December 31,  
     2016      2015  
     (in thousands)  

Land and land improvements

   $ —        $ 4,133  

Buildings

     —          26,097  

Machinery, equipment and tooling

     17,769        50,364  

Leasehold improvements

     4,624        7,141  

Information systems

     991        1,105  

Furniture and fixtures

     699        816  

Construction in progress

     263        1,327  
  

 

 

    

 

 

 

Total cost

     24,346        90,983  

Accumulated depreciation and amortization

     (17,236      (33,414
  

 

 

    

 

 

 

Property and equipment, net

   $ 7,110      $ 57,569  
  

 

 

    

 

 

 
Property and Equipment, Estimated Useful Lives

The estimated useful lives are as follows:

 

Asset description

  

Life

Buildings    39 years
Machinery, equipment and tooling    3-10 years
Leasehold improvements    Lesser of life of lease or economic life
Furniture and fixtures    7 years
Information systems    3 years
Product Warranty Liability

The following table presents changes in the Company’s product warranty liability:

 

     Year ended
December 31,
 
     2016      2015  
     (in thousands)  

Balance, beginning of period

   $ 73      $ 97  

Charged to cost of sales

     (1      90  

Actual product warranty expenditures

     (45      (114
  

 

 

    

 

 

 

Balance, end of period

   $ 27      $ 73  
  

 

 

    

 

 

 
Components of Comprehensive Loss

A summary of the components of comprehensive loss for the years ended December 31, 2016 and 2015 follows:

 

     Year Ended December 31,  
     2016      2015  
     (in thousands)  

Reclassification of unrealized gain included in net loss

   $ —        $ —    

Unrealized loss on investments, net of tax

     (12      (17

Unrealized loss on currency translation

     (18      (16
  

 

 

    

 

 

 

Ending balance

   $ (30    $ (33