BALANCE SHEET DETAILS - Note 2

3 Months Ended

Apr. 01, 2012

Balance Sheet Details [Abstract]

Balance Sheet Details Disclosure

2. BALANCE SHEET DETAILS

Cash and Cash Equivalents Disclosure

Restricted Cash

We had restricted cash of $1.9 million as of April 1, 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.

Inventory Disclosure

Components of inventories as of April 1, 2012 and December 31, 2011 are shown below:

	April 1,	December 31,
	2012	2011
Inventories, net:	(thousands)
Purchased parts and raw materials	$ 18,849	$ 17,693
Work-in-process	5,990	7,266
Finished goods	5,977	4,244
	$ 30,816	$ 29,203

Amounts in the table are presented net of inventory valuation charges for excess and or obsolete inventories. For the three months ended April 1, 2012 and April 3, 2011, we recorded net benefits of approximately $0.5 million and $0.6 million, respectively.

Prepaid Expense and Other Current Assets Disclosure

Components of prepaid expenses and other current assets as of April 1, 2012 and December 31, 2011 are shown below:

	April 1,	December 31,
	2012	2011
Prepaid expenses and other current assets:	(thousands)
Prepaid value-added tax	$ 2,715	$ 2,996
Retirement insurance - foreign employees	1,211	1,185
Other current assets	3,079	4,843
	$ 7,005	$ 9,024

Property and Equipment Disclosure

Components of property and equipment as of April 1, 2012 and December 31, 2011 are shown below:

	April 1,	December 31,
	2012	2011
Property and equipment, net:	(thousands)
Machinery and equipment	$ 46,053	$ 45,174
Furniture and fixtures	10,095	10,002
Leasehold improvements	18,039	17,759
	74,187	72,935
Less: accumulated depreciation	(63,835)	(62,383)
	$ 10,352	$ 10,552

Accrued Liabilities Disclosure

Components of other current liabilities as of April 1, 2012 and December 31, 2011 are shown below:

	April 1,	December 31,
	2012	2011
Other current liabilities:	(thousands)
Warranty	$ 2,693	$ 3,419
Value-added tax	1,609	2,073
Restructuring	1,422	1,230
Other	4,090	3,944
	$ 9,814	$ 10,666