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Balance Sheet Details (Tables) | 3 Months Ended
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Mar. 31, 2018
Balance Sheet Related Disclosures [Abstract] |
Summary of accounts receivable, net | Accounts receivable, net consisted of the following (in thousands):
|  | March 31, 2018 |  | December 31, 2017
Accounts receivable |  | $ | 56,134 |  |  | $ | 81,793 |
Allowance for doubtful accounts |  | (388 | ) |  | (579 | )
Product return reserve (1) |  | — |  |  | (822 | )
|  | $ | 55,746 |  |  | $ | 80,392 |
(1) | With adoption of Topic 606 on January 1, 2018, the product return reserve is considered a contract liability and has been reclassified to accrued liabilities.
Summary of inventory | Inventory consisted of the following (in thousands):
|  | March 31, 2018 |  | December 31, 2017
Raw materials |  | $ | 2,244 |  |  | $ | 1,211 |
Finished goods |  | 24,817 |  |  | 30,318 |
|  | $ | 27,061 |  |  | $ | 31,529 |
Summary of property and equipment, net | Property and equipment, net consisted of the following (in thousands):
|  | March 31, 2018 |  | December 31, 2017
Test equipment |  | $ | 40,908 |  |  | $ | 39,952 |
Computer equipment and software |  | 33,206 |  |  | 32,175 |
Furniture and fixtures |  | 2,744 |  |  | 2,714 |
Leasehold improvements |  | 5,206 |  |  | 6,029 |
Total |  | 82,064 |  |  | 80,870 |
Accumulated depreciation and amortization |  | (67,256 | ) |  | (65,189 | )
|  | $ | 14,808 |  |  | $ | 15,681 |
Summary of accrued liabilities | Accrued liabilities consisted of the following (in thousands):
|  | March 31, 2018 |  | December 31, 2017
Accrued compensation and related benefits |  | $ | 18,367 |  |  | $ | 15,563 |
Accrued warranty and retrofit |  | 8,097 |  |  | 8,708 |
Accrued professional and consulting fees |  | 5,349 |  |  | 9,604 |
Accrued restructuring charges |  | 4,927 |  |  | 1,417 |
Accrued excess and obsolete inventory at contract manufacturers |  | 3,371 |  |  | 2,430 |
Accrued non-income related taxes |  | 1,604 |  |  | 1,778 |
Customer over payments |  | 968 |  |  | 1,050 |
Product return reserve |  | 959 |  |  | — |
Accrued insurance |  | 717 |  |  | 827 |
Accrued freight |  | 695 |  |  | 593 |
Accrued business events |  | — |  |  | 1,272 |
Accrued other |  | 3,729 |  |  | 6,037 |
|  | $ | 48,783 |  |  | $ | 49,279 |
Product warranty activities | Changes in the Company’s warranty and retrofit reserves in the periods as indicated were as follows (in thousands):
|  | Three Months Ended
|  | March 31, 2018 |  | April 1, 2017
Balance at beginning of period |  | $ | 8,708 |  |  | $ | 12,214 |
Provision for warranty and retrofit charged to cost of revenue |  | 1,469 |  |  | 1,862 |
Utilization of reserve |  | (2,080 | ) |  | (3,298 | )
Balance at end of period |  | $ | 8,097 |  |  | $ | 10,778 |
Summary of restructuring activities | The following table summarizes the activities pursuant to the above restructuring plans (in thousands):
|  | Severance and Related Benefits |  | Facilities
Balance at December 31, 2017 |  | $ | 975 |  |  | $ | 442 |
Restructuring charges |  | 4,567 |  |  | 773 |
Cash payments |  | (1,501 | ) |  | (329 | )
Balance at March 31, 2018 |  | $ | 4,041 |  |  | $ | 886 |
Summary of deferred revenue | Deferred revenue consisted of the following (in thousands):
|  | March 31, 2018 |  | December 31, 2017
Current: |  |  |  |
Products and services |  | $ | 10,675 |  |  | $ | 9,125 |
Extended warranty |  | 4,001 |  |  | 3,951 |
|  | 14,676 |  |  | 13,076 |
Long-term: |  |  |  |
Products and services |  | 493 |  |  | 18 |
Extended warranty |  | 20,219 |  |  | 20,627 |
|  | 20,712 |  |  | 20,645 |
|  | $ | 35,388 |  |  | $ | 33,721 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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