BALANCE SHEET DETAILS

We had restricted cash of $1.9 million as of September 30, 2012 and December 31, 2011, which is related to secured standby letters of credit provided to certain landlords and vendors. See Note 6. Commitments and Contingencies of the Notes to Condensed Consolidated Financial Statements.

Components of inventories as of September 30, 2012 and December 31, 2011 are shown below (in thousands):



	September 30, 2012		December 31, 2011
Inventories, net:
Purchased parts and raw materials	$	19,940	$	17,693
Work-in-process	5,035		7,266
Finished goods	10,309		4,244
	$	35,284	$	29,203

Amounts in the table are presented net of inventory valuation charges for excess and/or obsolete inventories. For the three months ended September 30, 2012 and October 2, 2011, we recorded net expense of approximately $0.1 million and a net benefit of $0.2 million, respectively. For the nine months ended September 30, 2012 and October 2, 2011, we recorded net benefits of approximately $1.2 million and $1.3 million, respectively.

Components of prepaid expenses and other current assets as of September 30, 2012 and December 31, 2011 are shown below (in thousands):



	September 30, 2012		December 31, 2011
Prepaid expenses and other current assets:
Prepaid value-added tax	$	1,863	$	2,996
Retirement insurance - foreign employees	1,343		1,185
Other current assets	2,402		4,843
	$	5,608	$	9,024

Components of property and equipment as of September 30, 2012 and December 31, 2011 are shown below (in thousands):



	September 30, 2012			December 31, 2011
Property and equipment, net:
Machinery and equipment	$	43,016		$	45,174
Furniture and fixtures	9,899			10,002
Leasehold improvements	17,689			17,759
	70,604			72,935
Less: accumulated depreciation	(62,971		)	(62,383		)
	$	7,633		$	10,552

Components of other current liabilities as of September 30, 2012 and December 31, 2011 are shown below (in thousands):



	September 30, 2012		December 31, 2011
Other current liabilities:
Warranty	$	1,983	$	3,419
Value-added tax	900		2,073
Restructuring - short-term	1,385		1,230
Other	2,738		3,944
	$	7,006	$	10,666