	December 31, 2011

	Amortized Cost		Gains in Accumulated Other Comprehensive Income		Losses in Accumulated Other Comprehensive Income		Estimated Fair Value
Commercial paper	$	15,889	$	6	$	—	$	15,895
FDIC insured corporate bonds		187,336		169		—		187,505
Treasury bills		70,147		44		—		70,191

Total available-for-sale securities	$	273,372	$	219	$	—	$	273,591

During the year ended December 31, 2011, available-for-sale securities were sold for total proceeds of $707.6 million. The gross realized gains on these sales were $0.4 million for the year ended December 31, 2011. For purpose of determining gross realized gains, the cost of securities sold is based on specific identification. The net unrealized holding gain on available-for-sale securities amounted to $0.1 million for the year ended December 31, 2011, and has been included in accumulated other comprehensive income. The tax impact on the unrealized gains, which was excluded from the table above, was $0.1 million.

	December 31, 2010

	Amortized Cost		Gains in Accumulated Other Comprehensive Income		Losses in Accumulated Other Comprehensive Income		Estimated Fair Value
Commercial paper	$	128,527	$	61	$	—	$	128,588
FDIC insured corporate bonds		129,353		24		—		129,377
Treasury bills		136,203		12		—		136,215

Total available-for-sale securities	$	394,083	$	97	$	—	$	394,180

During the year ended December 31, 2010, available-for-sale securities were sold for total proceeds of $246.6 million. The gross realized gains on these sales were minimal for the year ended December 31, 2010. For purpose of determining gross realized gains, the cost of securities sold is based on specific identification. The net unrealized holding gain on available-for-sale securities amounted to $0.1 million for the year ended December 31, 2010, and has been included in accumulated other comprehensive income.

Contractual maturities of available-for-sale debt securities at December 31, 2011 are as follows (in thousands):

	Estimated Fair Value

Due in one year or less	$	37,088
Due in 1-2 years		236,503

Total investments in debt securities	$	273,591

Actual maturities may differ from contractual maturities because some borrowers have the right to call or prepay obligations with or without call or prepayment penalties.

As of December 31, 2011, restricted cash consists of $0.6 million which serves as collateral for bank guarantees that provide financial assurance that the Company will fulfill certain customer obligations. This cash is held in custody by the issuing bank, and is restricted as to withdrawal or use while the related bank guarantees are outstanding.

As of December 31, 2010, restricted cash consists of $22.9 million that relates to the proceeds received from the sale of our Metrology segment. This cash was held in escrow and was restricted from use for one year from the closing date of the transaction (see Note 3). Additionally, restricted cash also consisted of $53.2 million which serves as collateral for bank guarantees that provide financial assurance that the Company will fulfill certain customer obligations. This cash is held in custody by the issuing bank, and is restricted as to withdrawal or use while the related bank guarantees are outstanding.

Accounts receivable are shown net of the allowance for doubtful accounts of $0.5 million as of December 31, 2011 and December 31, 2010.

	December 31, 2011		December 31, 2010

Raw materials	$	57,169	$	49,953
Work in process		20,118		33,181
Finished goods		36,147		25,353

	$	113,434	$	108,487

	December 31,

	December 31,				Estimated Useful Lives
	2011		2010		Estimated Useful Lives
Land	$	12,535	$	7,274
Buildings and improvements		34,589		30,731	10-40 years
Machinery and equipment		102,241		73,173	3-10 years
Leasehold improvements		6,025		2,276	3-7 years

Gross property, plant, and equipment at cost		155,390		113,454
Less: accumulated depreciation and amortization		69,323		71,134

Net property, plant, and equipment at cost	$	86,067	$	42,320

For the years ended December 31, 2011, 2010 and 2009, depreciation expense was $8.2 million, $7.1 million and $8.3 million, respectively.

In accordance with the relevant accounting guidance related to goodwill and other intangible assets, we conducted our annual impairment test of goodwill and indefinite-lived intangible assets during the fourth quarters of 2011 and 2010, using October 1^st as our measurement date, and utilizing a discounted future cash flow approach as described in Note 1. This was consistent with the approach used in previous years. Based upon the results of such assessments, we determined that no goodwill and indefinite-lived intangible asset impairment existed in any of its reporting units, as of October 1, 2011 and 2010, respectively.

	Year ended December 31,

	2011			2010
Beginning Balance	$	52,003		$	52,003
Write-off (see Note 3)		(10,836	)		—
Acquisition (see Note 5)		14,661			—

Ending Balance	$	55,828		$	52,003

As of December 31, 2011 and 2010, we had $2.9 million of indefinite-lived intangible assets consisting of trademarks and tradenames, which are included in the accompanying Consolidated Balance Sheets in the caption intangible assets, net.

	December 31, 2011									December 31, 2010

	Purchased technology			Other intangible assets			Total intangible assets			Purchased technology			Other intangible assets			Total intangible assets
Gross intangible assets	$	109,248		$	19,635		$	128,883		$	98,473		$	22,734		$	121,207
Less accumulated amortization		(89,620	)		(13,381	)		(103,001	)		(86,376	)		(17,938	)		(104,314	)

Intangible assets, net	$	19,628		$	6,254		$	25,882		$	12,097		$	4,796		$	16,893

The estimated aggregate amortization expense for intangible assets with definite useful lives for each of the next five fiscal years is as follows (in thousands):


2012	$	4,538
2013		3,286
2014		2,961
2015		2,859
2016		2,671

In accordance with the relevant accounting guidance related to the impairment or disposal of long-lived assets, we performed an analysis as of December 31, 2011 and 2010 of our definite-lived intangible and long-lived assets. No impairment existed in any of our reporting units.

	December 31,

	2011		2010
Payroll and related benefits	$	19,017	$	27,374
Sales, use, income and other taxes		6,315		4,914
Customer deposits and advanced billings		57,075		129,225
Warranty		9,778		9,238
Restructuring liability		956		714
Other		14,515		11,545

	$	107,656	$	183,010

We estimate the costs that may be incurred under the warranty we provide for our products and recognize a liability in the amount of such costs at the time the related revenue is recognized. Factors that affect our warranty liability include product failure rates, material usage and labor costs incurred in correcting product failures during the warranty period. Changes in our warranty liability during the year are as follows:

	Year ended December 31,

	2011			2010
Balance as of the beginning of year	$	9,238		$	6,675
Warranties issued during the year		12,465			9,695
Settlements made during the year		(11,925	)		(7,132	)

Balance as of the end of year	$	9,778		$	9,238