Balance Sheet Details - Note 2

9 Months Ended

Oct. 02, 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 October 2, 2011 and December 31, 2010 are carried at fair market value, as shown below:

	October 2,	December 31,
	2011	2010
	(thousands)
Cash and cash equivalents:
Cash in bank	$ 18,993	$ 13,978
Money market funds	17,045	2,885
	$ 36,038	$ 16,863
Short-term investments:
United States agency securities	$          -	$   2,151
Restricted cash:
Certificates of deposit	$   2,030	$   4,026

As of October 2, 2011 and December 31, 2010, the Company had restricted cash of $2.0 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 October 2, 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 October 2, 2011 and December 31, 2010 are shown below:

	October 2,	December 31,
	2011	2010
	(thousands)
Inventories:
Purchased parts and raw materials	$ 20,221	$ 14,266
Work-in-process	9,168	9,225
Finished goods	6,317	11,182
	$ 35,706	$ 34,673

Amounts in the table above are presented net of inventory valuation charges for excess and/or obsolete inventories. Inventory valuation charges for the nine months ended October 2, 2011 and September 26, 2010, were $4.5 million and $0.8 million, respectively.

Property and Equipment Disclosure

Components of property and equipment as of October 2, 2011 and December 31, 2010 are shown below: 

	October 2,	December 31,
	2011	2010
	(thousands)
Property and equipment, net:
Machinery and equipment	$ 45,524	$ 52,608
Furniture and fixtures	10,476	10,741
Leasehold improvements	18,163	17,813
	74,163	81,162
Less: accumulated depreciation	(63,462)	(66,151)
	$ 10,701	$ 15,011

Accrued Liabilities Disclosure

Components of accrued liabilities as of October 2, 2011 and December 31, 2010 are shown below:

	October 2,	December 31,
	2011	2010
	(thousands)
Accrued liabilities:
Compensation and benefits	$   6,602	$   5,941
Warranty	3,706	2,539
Value-added tax	1,166	748
Restructuring	512	436
Customer deposits	532	-
Other	5,493	3,788
	$ 18,011	$ 13,452

Other Liabilities Disclosure

Components of other liabilities as of October 2, 2011 and December 31, 2010 are shown below:

	October 2,	December 31,
	2011	2010
	(thousands)
Other liabilities:
Deferred revenue, non-current	$ 2,500	$ 2,875
Other	2,338	2,146
	$ 4,838	$ 5,021