SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Available-for-sale Securities

Amortized cost and estimated fair market value of cash equivalents and marketable securities classified as available-for-sale at September 30, 2015, were as follows:

	Amortized Cost		Gross Unrealized					Estimated Fair Market Value
(In thousands)			Gains		Losses
Investments due in less than 3 months:
Commercial paper	$	18,019	$	—	$	—		$	18,019
Corporate securities	9,400		1		—			9,401
Total	27,419		1		—			27,420
Investments due in 4-12 months:
Corporate securities	64,306		72		(11		)	64,367
Total	64,306		72		(11		)	64,367
Investments due between 12 months and 5-years:
Corporate securities	5,004		5		—			5,009
Total	5,004		5		—			5,009
Total marketable securities	$	96,729	$	78	$	(11	)	$	96,796

Amortized cost and estimated fair market value of marketable securities classified as available-for-sale at December 31, 2014, were as follows:    

	Amortized Cost		Gross Unrealized					Estimated Fair Market Value
(In thousands)			Gains		Losses
Investments due in 4-12 months:
Corporate securities	$	30,233	$	36	$	—		$	30,269
Total	30,233		36		—			30,269
Investments due between 12 months and 5-years:
Corporate securities	84,259		92		(45		)	84,306
Total	84,259		92		(45		)	84,306
Total marketable securities	$	114,492	$	128	$	(45	)	$	114,575

Schedule of Accounts Receivable

Accounts Receivable:

(In thousands)	September 30, 2015			December 31, 2014
Accounts receivable trade	$	46,816		$	38,344
Accrued ship and debit and rebate claims	(35,436		)	(27,967		)
Allowance for doubtful accounts	(319		)	(191		)
Total	$	11,061		$	10,186

Schedule of Prepaid Expenses and Other Current Assets

Prepaid Expenses and Other Current Assets:

(In thousands)	September 30, 2015		December 31, 2014
Prepaid legal fees	$	23	$	1,506
Loan to Cambridge Semiconductor (Note 10)	—		6,600
Prepaid income tax	1,386		3,208
Prepaid maintenance agreements	866		1,023
Interest receivable	371		664
VAT receivable	525		987
Supplier prepayment	366		800
Other	2,243		1,591
Total	$	5,780	$	16,379

Summary of Changes in Accumulated Other Comprehensive Income (Loss)

Changes in accumulated other comprehensive income (loss) for the three months ended September 30, 2015 and 2014:

	Unrealized Gains and Losses on Marketable Securities					Defined Benefit Pension Items										Foreign Currency Items						Total
	Three Months Ended					Three Months Ended										Three Months Ended						Three Months Ended
	September 30,					September 30,										September 30,						September 30,
(In thousands)	2015		2014			2015					2014					2015			2014			2015			2014
Beginning balance	$	46	$	449		$	(1,212	)			$	(750	)			$	(1	)	$	111		$	(1,167	)	$	(190	)
Other comprehensive income (loss) before reclassifications	20		(246		)	—					—					40			(53		)	60			(299		)
Amounts reclassified from accumulated other comprehensive income	—		—			64			(1	)	15			(1	)	—			—			64			15
Net-current period other comprehensive income (loss)	20		(246		)	64					15					40			(53		)	124			(284		)
Ending balance	$	66	$	203		$	(1,148	)			$	(735	)			$	39		$	58		$	(1,043	)	$	(474	)

_______________

(1) This component of accumulated other comprehensive income is included in the computation of net periodic pension cost for the three months ended September 30, 2015 and 2014.

Changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2015 and 2014:

	Unrealized Gains and Losses on Marketable Securities						Defined Benefit Pension Items										Foreign Currency Items					Total
	Nine Months Ended						Nine Months Ended										Nine Months Ended					Nine Months Ended
	September 30,						September 30,										September 30,					September 30,
(In thousands)	2015			2014			2015					2014					2015		2014			2015			2014
Beginning balance	$	83		$	210		$	(1,240	)			$	(780	)			$	21	$	100		$	(1,136	)	$	(470	)
Other comprehensive income (loss) before reclassifications	(17		)	(7		)	—					—					18		(42		)	1			(49		)
Amounts reclassified from accumulated other comprehensive income	—			—			92			(1	)	45			(1	)	—		—			92			45
Net-current period other comprehensive income (loss)	(17		)	(7		)	92					45					18		(42		)	93			(4		)
Ending balance	$	66		$	203		$	(1,148	)			$	(735	)			$	39	$	58		$	(1,043	)	$	(474	)

_______________

(1) This component of accumulated other comprehensive income is included in the computation of net periodic pension cost for the nine months ended September 30, 2015 and 2014.