COMPONENTS OF THE COMPANY’S CONSOLIDATED BALANCE SHEETS

Accounts Receivable



(in thousands)	December 31, 2017			December 31, 2016
Accounts receivable trade	$	58,718		$	46,849
Accrued ship and debit	(39,486		)	(38,075		)
Allowance for stock rotation and rebate	(1,700		)	(1,721		)
Allowance for doubtful accounts	(734		)	(525		)
Total	$	16,798		$	6,528

Inventories



(in thousands)	December 31, 2017		December 31, 2016
Raw materials	$	15,517	$	14,610
Work-in-process	16,765		15,194
Finished goods	24,805		22,760
Total	$	57,087	$	52,564

Prepaid Expenses and Other Current Assets



(in thousands)	December 31, 2017		December 31, 2016
Prepaid income tax	$	460	$	2,431
Prepaid legal fees	213		212
Prepaid maintenance agreements	856		1,399
Advance to suppliers	1,211		69
Interest receivable	1,195		743
Other	3,823		3,861
Total	$	7,758	$	8,715

Property and Equipment



(in thousands)	December 31, 2017			December 31, 2016
Land	$	20,288		$	20,288
Construction-in-progress	15,353			6,880
Building and improvements	52,655			52,156
Machinery and equipment	151,269			132,162
Computer software and hardware and office furniture and fixtures	50,440			45,951
	290,005			257,437
Accumulated depreciation	(178,300		)	(162,141		)
Total	$	111,705		$	95,296

Depreciation expense for property and equipment for fiscal years ended December 31, 2017, 2016 and 2015, was approximately $18.4 million, $16.8 million and $16.5 million, respectively, and was determined using the straight-line method over the following useful lives:



Building and improvements	4-40 years
Machinery and equipment	2-8 years
Computer software and hardware and office furniture and fixtures	4-7 years

Total property and equipment (excluding accumulated depreciation) located in the United States at December 31, 2017, 2016 and 2015, was approximately $159.5 million, $155.1 million and $150.1 million, respectively. In each of 2017, 2016 and 2015, approximately 12% of total property and equipment (excluding accumulated depreciation) was held in Thailand by one of the Company’s subcontractors. No other country held 10% or more of total property and equipment in the periods presented.

Accumulated Other Comprehensive Loss

Changes in accumulated other comprehensive loss for the three years ended December 31, 2017:



(in thousands)	Unrealized Gains and Losses on Available-for-Sale Securities			Defined Benefit Pension Items				Foreign Currency Items			Total
Balance at January 1, 2015	$	83		$	(1,240	)		$	21		$	(1,136	)
Other comprehensive loss before reclassifications	(180		)	(469		)		(191		)	(840		)
Amounts reclassified from accumulated other comprehensive loss	—			125			⁽¹⁾	—			125
Other comprehensive loss	(180		)	(344		)		(191		)	(715		)
Balance at December 31, 2015	(97		)	(1,584		)		(170		)	(1,851		)
Other comprehensive loss before reclassifications	(123		)	(505		)		(384		)	(1,012		)
Amounts reclassified from accumulated other comprehensive loss	—			153			⁽¹⁾	—			153
Other comprehensive loss	(123		)	(352		)		(384		)	(859		)
Balance at December 31, 2016	(220		)	(1,936		)		(554		)	(2,710		)
Other comprehensive income before reclassifications	(207		)	502				79			374
Amounts reclassified from accumulated other comprehensive loss	—			197			⁽¹⁾	—			197
Other comprehensive income	(207		)	699				79			571
Balance at December 31, 2017	$	(427	)	$	(1,237	)		$	(475	)	$	(2,139	)

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(1)	This component of accumulated other comprehensive loss is included in the computation of net periodic pension cost for the years ended December 31, 2017, 2016 and 2015.