BALANCE SHEET DETAILS

We had restricted cash of $1.9 million as of March 31, 2013 and December 31, 2012, 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 March 31, 2013 and December 31, 2012 are shown below (in thousands):



	March 31, 2013		December 31, 2012
Inventories, net:
Purchased parts and raw materials	$	20,215	$	20,820
Work-in-process	5,365		3,186
Finished goods	8,411		9,303
	$	33,991	$	33,309

Amounts in the table are presented net of inventory valuation charges for excess and/or obsolete inventories. For the three months ended March 31, 2013 and April 1, 2012, we recorded net expense of approximately $0.7 million and a net benefit of $0.5 million, respectively.

Components of prepaid expenses and other current assets as of March 31, 2013 and December 31, 2012 are shown below (in thousands):



	March 31, 2013		December 31, 2012
Prepaid expenses and other current assets:
Prepaid value-added tax	$	1,162	$	1,133
Retirement insurance - foreign employees	177		1,432
Other current assets	2,117		1,996
	$	3,456	$	4,561

Components of property and equipment as of March 31, 2013 and December 31, 2012 are shown below (in thousands):



	March 31, 2013			December 31, 2012
Property and equipment, net:
Machinery and equipment	$	43,238		$	43,853
Furniture and fixtures	9,763			9,985
Leasehold improvements	17,740			18,035
	70,741			71,873
Less: accumulated depreciation	(63,947		)	(64,486		)
	$	6,794		$	7,387

Components of other current liabilities as of March 31, 2013 and December 31, 2012 are shown below (in thousands):



	March 31, 2013		December 31, 2012
Other current liabilities:
Warranty	$	1,542	$	1,691
Value-added tax	569		435
Restructuring - short-term	3,051		3,437
Other	1,491		1,955
	$	6,653	$	7,518