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Segment Information | 9 Months Ended
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Sep. 30, 2014
Segment Reporting [Abstract] |
Segment Information | 12. Segment Information The Company has organized its business segments according to its key product lines. The Brick Business Unit segment (“BBU”) designs, develops, manufactures and markets the Company’s modular power converters and configurable products, and also includes the operations of the Company’s Westcor division, the six entities comprising Vicor Custom Power, and the BBU operations of Vicor Japan Company, Ltd. (“VJCL”). The VI Chip segment includes VI Chip Corporation, which designs, develops, manufactures and markets the Company’s factorized power architecture (“FPA”) products. The VI Chip segment also includes the VI Chip business conducted through VJCL. The Picor segment includes Picor Corporation, which designs, develops, manufactures and markets integrated circuits and related products for use in a variety of power management and power system applications. Picor develops these products to be sold as part of the Company’s products or to third parties for separate applications. The Company’s chief operating decision maker evaluates performance and allocates resources based on segment revenues and segment operating income (loss). The operating income (loss) for each segment includes selling, general and administrative and research and development expenses directly attributable to the segment. Certain of the Company’s indirect overhead costs, which include corporate selling, general and administrative expenses, are allocated among the segments based upon an estimate of costs associated with each segment. Assets allocated to each segment are based upon specific identification of such assets, which include accounts receivable, inventories, fixed assets and certain other assets. The Corporate segment consists of those operations and assets shared by all segments. The costs of certain centralized executive and administrative functions are recorded in this segment, as are certain shared assets, most notably cash and cash equivalents, deferred tax assets, long-term investments, the Company’s facilities in Massachusetts, real estate and other assets. The Company’s accounting policies and method of presentation for segments are consistent with that used throughout the Condensed Consolidated Financial Statements. The following table provides significant segment financial data for the three months ended September 30, (in thousands):
|  | BBU |  |  | VI Chip |  |  | Picor |  |  | Corporate |  |  | Eliminations (1) |  |  | Total |
2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenues |  | $ | 45,972 |  |  | $ | 10,321 |  |  | $ | 4,081 |  |  | $ | — |  |  | $ | (1,972 | ) |  | $ | 58,402 |
Income (loss) from operations |  |  | 2,369 |  |  |  | (6,429 | ) |  |  | 156 |  |  |  | (228 | ) |  |  | — |  |  |  | (4,132 | )
Total assets |  |  | 149,125 |  |  |  | 18,876 |  |  |  | 4,945 |  |  |  | 77,397 |  |  |  | (91,624 | ) |  |  | 158,719 |
Depreciation and amortization |  |  | 1,155 |  |  |  | 850 |  |  |  | 103 |  |  |  | 351 |  |  |  | — |  |  |  | 2,459 |
2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenues |  | $ | 42,331 |  |  | $ | 12,457 |  |  | $ | 2,836 |  |  | $ | — |  |  | $ | (2,533 | ) |  | $ | 55,091 |
Income (loss) from operations |  |  | 5,162 |  |  |  | (5,555 | ) |  |  | (696 | ) |  |  | (266 | ) |  |  | — |  |  |  | (1,355 | )
Total assets |  |  | 119,739 |  |  |  | 19,898 |  |  |  | 4,345 |  |  |  | 98,614 |  |  |  | (61,718 | ) |  |  | 180,878 |
Depreciation and amortization |  |  | 1,296 |  |  |  | 760 |  |  |  | 96 |  |  |  | 375 |  |  |  | — |  |  |  | 2,527 |
The following table provides significant segment financial data for the nine months ended September 30, (in thousands):
|  | BBU |  |  | VI Chip |  |  | Picor |  |  | Corporate |  |  | Eliminations (1) |  |  | Total |
2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenues |  | $ | 137,546 |  |  | $ | 24,296 |  |  | $ | 9,698 |  |  | $ | — |  |  | $ | (6,544 | ) |  | $ | 164,996 |
Income (loss) from operations |  |  | 10,030 |  |  |  | (22,682 | ) |  |  | (1,371 | ) |  |  | (562 | ) |  |  | — |  |  |  | (14,585 | )
Total assets |  |  | 149,125 |  |  |  | 18,876 |  |  |  | 4,945 |  |  |  | 77,397 |  |  |  | (91,624 | ) |  |  | 158,719 |
Depreciation and amortization |  |  | 3,506 |  |  |  | 2,429 |  |  |  | 309 |  |  |  | 1,069 |  |  |  | — |  |  |  | 7,313 |
2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenues |  | $ | 120,743 |  |  | $ | 22,503 |  |  | $ | 7,426 |  |  | $ | — |  |  | $ | (6,770 | ) |  | $ | 143,902 |
Income (loss) from operations |  |  | 9,752 |  |  |  | (23,142 | ) |  |  | (2,711 | ) |  |  | (732 | ) |  |  | — |  |  |  | (16,833 | )
Total assets |  |  | 119,739 |  |  |  | 19,898 |  |  |  | 4,345 |  |  |  | 98,614 |  |  |  | (61,718 | ) |  |  | 180,878 |
Depreciation and amortization |  |  | 3,773 |  |  |  | 2,468 |  |  |  | 315 |  |  |  | 999 |  |  |  | — |  |  |  | 7,555 |
(1) | The elimination for net revenues is principally related to inter-segment revenues of Picor to BBU and VI Chip and for inter-segment revenues of VI Chip to BBU. The elimination for total assets is principally related to inter-segment accounts receivable due to BBU for the funding of VI Chip and Picor operations.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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