Balance Sheet Details - Note 2

6 Months Ended

Jul. 03, 2011

Balance Sheet Details [Abstract]

Balance Sheet Details Disclosure

2. Balance Sheet Details

Cash and Cash Equivalents Disclosure

The Company's cash and cash equivalents, short-term investments and restricted cash as of July 3, 2011 and December 31, 2010 are carried at fair market value, as shown below:

	July 3,	December 31,
	2011	2010
	(thousands)
Cash and cash equivalents:
Cash in bank	$ 19,995	$ 13,978
Money market funds	20,050	2,885
	$ 40,045	$ 16,863
Short-term investments:
United States agency securities	$          -	$   2,151
Restricted cash:
Certificates of deposit	$   2,830	$   4,026

As of July 3, 2011 and December 31, 2010, the Company had restricted cash of $2.8 million and $4.0 million, respectively, which is securing standby letters of credit provided to certain landlords and vendors, as more fully described in Note 6.

The Company did not have any short-term investments as of July 3, 2011. All short-term investments as of December 31, 2010 were considered available-for-sale and were marked to market, with unrealized gains and losses recorded as a component of other comprehensive income. As of December 31, 2010, all short-term investments had contractual maturities due within one year.

Inventory Disclosure

Components of inventories as of July 3, 2011 and December 31, 2010 are shown below:

	July 3,	December 31,
	2011	2010
	(thousands)
Inventories:
Purchased parts and raw materials	$ 13,482	$ 14,266
Work-in-process	9,955	9,225
Finished goods	8,233	11,182
	$ 31,670	$ 34,673

Property and Equipment Disclosure

Components of property and equipment as of July 3, 2011 and December 31, 2010 are shown below:

	July 3,	December 31,
	2011	2010
	(thousands)
Property and equipment, net:
Machinery and equipment	$ 51,331	$ 52,608
Furniture and fixtures	11,268	10,741
Leasehold improvements	18,745	17,813
	81,344	81,162
Less: accumulated depreciation	(68,678)	(66,151)
	$ 12,666	$ 15,011

Accrued Liabilities Disclosure

Components of accrued liabilities as of July 3, 2011 and December 31, 2010 are shown below:

	July 3,	December 31,
	2011	2010
	(thousands)
Accrued liabilities:
Compensation and benefits	$   6,764	$   5,941
Warranty	4,085	2,539
Value-added tax	1,203	748
Restructuring	338	436
Other	6,666	3,788
	$ 19,056	$ 13,452

Other Liabilities Disclosure

Components of other liabilities as of July 3, 2011 and December 31, 2010 are shown below:

	July 3,	December 31,
	2011	2010
	(thousands)
Other liabilities:
Deferred revenue, non-current	$   2,625	$   2,875
Other	2,336	2,146
	$   4,961	$   5,021