Balance Sheet Details

12 Months Ended

Dec. 31, 2012

Organization, Basis of Presentation and Summary of Significant Accounting Policies and Balance Sheet Details [Abstract]

Balance Sheet Details

4. Balance Sheet Details

Short-Term Investments

Short-term investments consist of U.S. government agency and government sponsored enterprise obligations. The Company accounts for these short-term investments as required by FASB ASC Topic No. 320, Investments-Debt and Equity Securities. These debt and equity securities are not classified as either held-to-maturity securities or trading securities. As such, they are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with unrealized gains or losses recorded as a separate component of accumulated other comprehensive income in stockholders’ equity until realized. Available-for-sale securities with contractual maturities of less than 12 months were as follows (in thousands):

	December 31, 2012								December 31, 2011
			Amortized cost basis		Gross unrealized loss			Fair value			Amortized cost basis		Gross unrealized loss			Fair value
Corporate notes, bonds and paper		$	9,091	$	(7	)	$	9,084		$	31,217	$	(37	)	$	31,180
Government securities/money market			4,245		(1	)		4,244			7,321		(4	)		7,317
Total		$	13,336	$	(8	)	$	13,328		$	38,538	$	(41	)	$	38,497

There was a de minimis amount of realized gains recognized for the year ended December 31 2012. There were no realized gains (losses) recognized in interest and other income for the years ended December 31, 2011 and 2010.

Equipment and Improvements

Equipment and improvements consist of the following (in thousands):

	December 31,
	2012			2011
Computer hardware, software, and equipment	$	16,122		$	16,277
Leasehold improvements		6,368			6,283
Office furniture and fixtures		1,611			1,712
		24,101			24,272
Less accumulated depreciation and amortization		(12,890	)		(8,790	)
Equipment and improvements, net	$	11,211		$	15,482

Depreciation and amortization expense on equipment and improvements was $4.4 million, $4.1 million and $2.9 million for the years ended December 31, 2012, 2011 and 2010 respectively.

Other Assets

These are office rent deposits.

Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	December 31,
	2012		2011
Salaries and benefits	$	4,061	$	4,417
Restructuring		8		1,665
Earnouts/holdbacks		-		1,210
Royalties and revenue sharing		544		326
Income taxes		167		(53	)
Marketing expenses, rebates and other		49		76
Total accrued liabilities	$	4,829	$	7,641