Details of Certain Financial Statement Components and Supplemental Disclosures of Cash Flow Information and Non-Cash Activities

6 Months Ended

Jul. 02, 2011

Details of Certain Financial Statement Components and Supplemental Disclosures of Cash Flow Information and Non-Cash Activities [Abstract]

Details of Certain Financial Statement Components and Supplemental Disclosures of Cash Flow Information and Non-Cash Activities

8. Details of Certain Financial Statement Components and Supplemental Disclosures of Cash Flow Information and Non-Cash Activities

Balance Sheet Data:

	July 2, 2011			December 31, 2010
Accounts receivable:
Accounts receivable-trade	$	103,000		$	36,000
U.S. government accounts receivable-billed		8,000			74,000
Less: allowance for doubtful accounts		(2,000	)		(2,000	)
	$	109,000		$	108,000

	July 2, 2011			December 31, 2010
Inventories:
Raw materials	$	1,324,000		$	1,499,000
Work-in-process		605,000			511,000
Finished goods		1,452,000			1,316,000
Less inventory reserve		(1,078,000	)		(1,096,000	)
	$	2,303,000		$	2,230,000

	July 2, 2011			December 31, 2010
Property and Equipment:
Equipment	$	16,601,000		$	16,092,000
Leasehold improvements		6,780,000			6,786,000
Furniture and fixtures		396,000			404,000
		23,777,000			23,282,000
Less: accumulated depreciation and amortization		(22,158,000	)		(21,948,000	)
	$	1,619,000		$	1,334,000

Depreciation expense amounted to $181,000 and $363,000, respectively, for the three and six month periods ended July 2, 2011 and $231,000 and $464,000, respectively, for the three and six month periods ended July 3, 2010.

	July 2, 2011			December 31, 2010
Patents and Licenses:
Patents pending	$	648,000		$	1,110,000
Patents issued		1,444,000			1,382,000
Less accumulated amortization		(589,000	)		(554,000	)
Net patents issued		855,000			828,000
Licenses Pending		—			7,000
Licenses Issued		—			563,000
Less accumulated amortization		—			(234,000	)
Net licenses		—			329,000
Purchased technology		1,706,000			1,706,000
Less accumulated amortization		(1,706,000	)		(1,706,000	)
Net purchased technology		—			—
	$	1,503,000		$	2,274,000

Amortization expense related to these items totaled $18,000 and $47,000, respectively, for the three and six month periods ended July 2, 2011 and $29,000 and $53,000, respectively, for the three and six month periods ended July 3, 2010. Amortization expenses are expected to total $45,000 for the remainder of 2011 and $89,000 in each of 2012 and 2013.

	July 2, 2011			December 31, 2010
Accrued Expenses and Other Long Term Liabilities:
Salaries Payable	$	196,000		$	116,000
Compensated Absences		343,000			246,000
Compensation related		58,000			27,000
Warranty reserve		287,000			289,000
Deferred rent		408,000			391,000
Other		64,000			56,000
		1,356,000			1,125,000
Less current portion		(748,000	)		(548,000	)
Long term portion	$	608,000		$	577,000

	For the six months ended,
	July 2, 2011			July 3, 2010
Warranty Reserve Activity:
Beginning balance	$	289,000		$	255,000
Additions		2,000			58,000
Deductions		(4,000	)		(6,000	)
Ending balance	$	287,000		$	307,000