COMPONENTS OF THE COMPANY’S CONSOLIDATED BALANCE SHEETS

Accounts Receivable



(in thousands)	December 31, 2018			December 31, 2017
Accounts receivable trade	$	54,055		$	58,718
Accrued ship and debit	(40,118		)	(39,486		)
Allowance for stock rotation and rebate	(2,159		)	(1,700		)
Allowance for doubtful accounts	(706		)	(734		)
Total	$	11,072		$	16,798

Inventories



(in thousands)	December 31, 2018		December 31, 2017
Raw materials	$	41,138	$	15,517
Work-in-process	15,612		16,765
Finished goods	24,107		24,805
Total	$	80,857	$	57,087

Prepaid Expenses and Other Current Assets



(in thousands)	December 31, 2018		December 31, 2017
Prepaid income tax	$	3,081	$	460
Prepaid legal fees	181		213
Prepaid maintenance agreements	2,047		856
Advance to suppliers	2,157		1,211
Interest receivable	595		1,195
Other	3,854		3,823
Total	$	11,915	$	7,758

Property and Equipment



(in thousands)	December 31, 2018			December 31, 2017
Land	$	20,288		$	20,288
Construction-in-progress	21,696			15,353
Building and improvements	53,610			52,655
Machinery and equipment	160,028			151,269
Computer software and hardware and office furniture and fixtures	53,681			50,440
	309,303			290,005
Accumulated depreciation	(195,186		)	(178,300		)
Total	$	114,117		$	111,705

Depreciation expense for property and equipment for fiscal years ended December 31, 2018, 2017 and 2016, was approximately $18.9 million, $18.4 million and $16.8 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, 2018, 2017 and 2016, was approximately $167.6 million, $159.5 million and $155.1 million, respectively. In each of 2018, 2017 and 2016, 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, 2018:



(in thousands)	Unrealized Gains and Losses on Available-for-Sale Securities			Defined Benefit Pension Items				Foreign Currency Items			Total
Balance at January 1, 2016	$	(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 (loss) before reclassifications	(207		)	502				79			374
Amounts reclassified from accumulated other comprehensive loss	—			197			⁽¹⁾	—			197
Other comprehensive loss	(207		)	699				79			571
Balance at December 31, 2017	(427		)	(1,237		)		(475		)	(2,139		)
Other comprehensive income (loss) before reclassifications	161			401				(236		)	326
Amounts reclassified from accumulated other comprehensive loss	—			124			⁽¹⁾	—			124
Other comprehensive income	161			525				(236		)	450
Balance at December 31, 2018	$	(266	)	$	(712	)		$	(711	)	$	(1,689	)

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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, 2018, 2017 and 2016.