Balance Sheet Components (Tables)

9 Months Ended

Sep. 28, 2013

Inventories

Inventoriesare comprised of the following (in thousands):

	As of
	September28, 2013		December31, 2012
Raw materials	$	146	$	1,583
Finished goods		1,101		2,153
Total inventories	$	1,247	$	3,736

Other Assets

The following table shows the components of other assets (in thousands):

	As of
	September28, 2013		December31, 2012
Refundable deposits	$	299	$	109
Deferred offering costs		144		2,207
Other assets, non-current		131		—
Total other assets	$	574	$	2,316

Accrued and Other Current Liabilities

The following table shows the components of accrued and other current liabilities (in thousands):

	As of
	September28, 2013		December31, 2012
Accrued employee related costs	$	6,051	$	5,843
Accrued employee stock purchase plan contributions		2,459		-
Accrued inventory purchases		2,182		846
Accrued payroll and other taxes		2,080		4,662
Accrued professional services		1,097		1,280
Customer deposits		557		-
Gigamon LLC members’ distribution payable		500		4,821
Accrued warranty, current		323		195
Sales return reserve		222		240
Other accruals		2,274		823
Total accrued and other current liabilities	$	17,745	$	18,710

Accrued Warranty

The following table presents the activity related to the current and non-current product warranty within accrued and other current liabilities and other non-current liabilities (in thousands):

	Nine Months Ended
	September28, 2013			September30, 2012
Balance at beginning of period	$	350		$	231
Accrual for warranty during the period		675			356
Actual costs incurred		(447	)		(238	)
Balance at end of period	$	578		$	349
	As Of
		September28, 2013			December31, 2012
Reported as:
Current	$	323		$	195
Non-current		255			155
Total	$	578		$	350

Accumulated Other Comprehensive Income

The following summarizes the activity within accumulated other comprehensive income(in thousands):

	Accumulated Other Comprehensive Income
	Net Unrealized Gains		Income Tax Provision			Net Unrealized Gains, net of tax
Balance as of December 31, 2012	$	—	$	—	$		—
Other comprehensive income		5		—			5
Balance as of September 28, 2013	$	5	$	—	$		5