Certain Financial Statement Information (Tables)

6 Months Ended

Jun. 28, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Inventories

Inventories consisted of the following:

	June 28, 2014		December 28, 2013
Raw materials	$	13,298	$	22,265
Work in progress	20,824		22,100
Finished goods	5,843		9,124
	$	39,965	$	53,489

Property and Equipment

Property and equipment consist of the following:

	Useful Life (Years)	June 28, 2014			December 28, 2013
Computer equipment and software	3 - 5	$	6,736		$	6,390
Machinery and equipment	5	41,541			40,427
Office furniture and equipment	7	789			1,081
Leasehold improvements	*	4,896			5,180
Construction in progress		1,377			1,544
		55,339			54,622
Less accumulated depreciation and amortization		(34,935		)	(31,500		)
		$	20,404		$	23,122

*    Leasehold improvements are amortized over the estimated life of the asset or remaining term of the lease, whichever is shorter.

Accrued Liabilities

Accrued liabilities consisted of the following:

	June 28, 2014		December 28, 2013
Accrued inventory purchases	$	462	$	1,717
Accrued inventory repurchase obligation	4,187		6,510
Accrued professional fees	4,382		1,210
Accrued other	2,627		2,392
	$	11,658	$	11,829

Warranty Costs

Warranty costs, which include labor and material, incurred and related reserves (included in accrued liabilities) were as follows:

	Six Months Ended
	June 28, 2014			June 29, 2013
Balance at beginning of period	$	159		$	57
Provision, net	546			650
Costs incurred	(118		)	(176		)
Balance at end of period	$	587		$	531