Balance Sheet Details

Inventories

Inventories consist of the following:



	As of December 31,
	2016		2015
	(In thousands)
Raw materials	3,773		597
Work in process	616		74
Finished goods	1,244		409
	$	5,633	$	1,080

Property, Plant and Equipment, net

Property, plant and equipment, net is comprised of the following:



	As of December 31,
	2016			2015
	(In thousands)
Building	$	40,320		$	40,320
Computer software	20,922			20,012
Computer equipment	36,608			31,224
Furniture and fixtures	15,140			13,943
Leasehold improvements	7,176			7,098
Machinery	17,406			11,037
Construction in progress	1,075			637
	138,647			124,271
Less accumulated depreciation and amortization	(80,205		)	(67,655		)
	$	58,442		$	56,616

As of December 31, 2016 and 2015, for the Sunnyvale and Brecksville facilities, the Company had capitalized $40.3 million in building based on the estimated fair value of the portion of the unfinished spaces, capitalized interest on the unfinished spaces and construction costs related to the build-out of the facilities. See Note 11, "Commitments and Contingencies" for additional details.

Depreciation expense for the years ended December 31, 2016, 2015 and 2014 was $13.0 million, $12.4 million and $13.6 million, respectively.

Accumulated Other Comprehensive Gain (Loss)

Accumulated other comprehensive gain (loss) is comprised of the following:



	As of December 31,
	2016			2015
	(In thousands)
Foreign currency translation adjustments	$	(13,392	)	$	95
Unrealized gain (loss) on available-for-sale securities, net of tax	(116		)	278
Total	$	(13,508	)	$	373