BALANCE SHEET DETAILS

As of December 31, 2013 and 2012, we had restricted cash of $2.1 million and $1.9 million, respectively, which is primarily related to secured standby letters of credit for our long-term leases. Accordingly, such amounts are classified as long term in the accompanying Consolidated Balance Sheets. See Note 7. Commitments and Contingencies for additional details related to the standby letters of credit.

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



	December 31,
	2013		2012
Inventories:
Purchased parts and raw materials	$	26,842	$	20,820
Work-in-process	4,260		3,186
Finished goods	3,024		9,303
	$	34,126	$	33,309

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



	December 31,
	2013		2012
Prepaid expenses and other current assets:
Value-added tax	$	2,134	$	1,133
Retirement insurance - foreign employees	75		1,432
Other current assets	3,058		1,996
	$	5,267	$	4,561

At December 31, 2013 and 2012, we had $0.1 million and $1.4 million, respectively, in retirement insurance assets which represent our contributions to a restricted account for retirement benefits for certain of our foreign employees. During 2013, a majority of these employees opted to convert their accounts to an alternative retirement option, which required us to transfer the account balances from a restricted account maintained by us to a third-party account manager, thereby removing the retirement insurance assets and corresponding obligation for these benefits from our balance sheet. The remaining corresponding obligation for these benefits is recorded in accrued compensation and benefits in the accompanying Consolidated Balance Sheets.

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



	December 31,
	2013			2012
Property and equipment, net:
Machinery and equipment	$	42,329		$	43,853
Furniture and fixtures	9,908			9,985
Leasehold improvements	18,626			18,035
	70,863			71,873
Less: accumulated depreciation	(61,647		)	(64,486		)
	$	9,216		$	7,387

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



	December 31,
	2013		2012
Other current liabilities:
Warranty	$	1,786	$	1,691
Value-added tax	358		435
Accrued restructuring charge - current	812		3,437
Other	1,166		1,955
	$	4,122	$	7,518