	December 31,

	2011			2010
	(In thousands)
Building	$	42,958		$	42,230
Computer software		34,403			29,985
Computer equipment		27,834			23,996
Furniture and fixtures		10,019			8,827
Leasehold improvements		3,810			3,325
Machinery		9,711			2,776
Construction in progress		8,263			838

		136,998			111,977
Less accumulated depreciation and amortization		(55,893	)		(44,207	)

	$	81,105		$	67,770

On December 15, 2009, the Company entered into a lease for office space in Sunnyvale, California to be used for the Company's corporate headquarters functions, as well as engineering, marketing and administrative operations and activities. The Company undertook a series of structural improvements to ready the space for its use. The Company concluded that its requirement to fund construction costs and responsibility for cost overruns resulted in the Company being considered the owner of the building during the construction period for accounting purposes. At completion, the Company concluded that it retained sufficient continuing involvement to preclude de-recognition of the building under the FASB authoritative guidance applicable to sale leasebacks of real estate. As such, the Company continues to account for the building as owned real estate and to record an imputed financing obligation for its obligation to the legal owner. The building is reflected as an asset on the Company's balance sheet throughout the initial term of the lease, the period of intended use. The value of the building is comprised of the fair value of the unfinished building of $25.1 million, $1.5 million of interest on the building and $13.1 million of construction costs related to the build-out of the facility. The fair value of the unfinished building was determined using level 3 fair value inputs (defined as prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity)) and the cost approach which measures the value of an asset as the cost to reconstruct or replace it with another asset of like utility.

At December 31, 2011 and December 31, 2010, net book values of the Sunnyvale facility of $39.1 million and $39.7 million were reflected as an asset on the Company's balance sheet, respectively. The building is depreciated on a straight-line basis over a period of approximately 39 years. See Note 8, "Commitments and Contingencies," for additional details.

On November 4, 2011, to better plan for future expansion, the Company entered into an amended lease for additional office space in Sunnyvale, California. The Company will undertake a series of structural improvements to ready the space for its use. The Company concluded that its requirement to fund construction costs and responsibility for cost overruns resulted in the Company being considered the owner of the building during the construction period for accounting purposes. Therefore, as of December 31, 2011, for the additional Sunnyvale office space, the Company capitalized approximately $6.2 million as construction in progress, based on the estimated fair value of the existing portion of the same unfinished building, along with a corresponding financing obligation for the building.

Additionally, during 2010, the Company entered into a lease for office space in Brecksville, Ohio that is used for the LDT group. Subsequently, in 2011, the Company amended the lease to expand the facility for additional warehouse and office spaces. The Company undertook a series of structural improvements to ready the initial space for its use in 2010 and the Ohio landlord began the construction of the building extensions during the fourth quarter of 2011. The Company concluded that its requirement to fund construction costs for the initial space and responsibility for cost overruns resulted in the Company being considered the owner of the building during the construction periods for accounting purposes. At completion of the initial construction period in 2010, the Company concluded that it retained sufficient continuing involvement to preclude de-recognition of the building under the FASB authoritative guidance applicable to sale leasebacks of real estate. As such, the Company continues to account for the building as owned real estate and to record an imputed financing obligation for its obligation to the legal owner. The value of the initial space is reflected in the Company's balance sheet as building and is comprised of the fair value of the initial unfinished building of $0.8 million and $1.7 million of construction costs related to the build-out of the facility. As of December 31, 2011, the value of the unfinished building extensions of $1.2 million is reflected as construction in progress in the Company's balance sheet and is based on the estimated total costs incurred by the Landlord through December 31, 2011. The fair value of the unfinished building was determined using level 3 fair value inputs (defined as prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity)) and the cost approach which measures the value of an asset as the cost to reconstruct or replace it with another asset of like utility.

At December 31, 2011 and December 31, 2010, net building costs related to the initial Brecksville space of $2.3 million and $2.5 million are reflected as an asset on the Company's balance sheet, respectively. The building is depreciated on a straight-line basis over a period of approximately 39 years. See Note 8, "Commitments and Contingencies," for additional details.

Depreciation expense for the years ended December 31, 2011, 2010 and 2009 was $11.9 million, $10.1 million and $10.7 million, respectively.

	December 31,

	2011			2010
	(In thousands)
Foreign currency translation adjustments, net of tax	$	86		$	86
Unrealized loss on available-for-sale securities, net of tax		(475	)		(448	)

Total	$	(389	)	$	(362	)