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Financial Statement Details | 12 Months Ended
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Dec. 31, 2011
Financial Statement Details [Abstract] |
Financial Statement Details |
4. | Financial Statement Details
Marketable Securities The Company's portfolio of available-for-sale securities by contractual maturity consists of the following (in thousands):
December 31, 2011 |  | Maturity in Years |  |  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |
Corporate debenture/bonds |  |  | 1 or less |  |  | $ | 8,615 |  |  | $ | — |  |  | $ | (3 | ) |  | $ | 8,612 |
Municipal bonds |  |  | 1 or less |  |  |  | 8,390 |  |  |  | — |  |  |  | (6 | ) |  |  | 8,384 |
Certificates of deposit |  |  | 1 or less |  |  |  | 4,319 |  |  |  | 2 |  |  |  | — |  |  |  | 4,321 |
Government agency securities |  |  | 1 or less |  |  |  | 6,913 |  |  |  | — |  |  |  | (1 | ) |  |  | 6,912 |
Marketable equity securities |  |  | 1 or less |  |  |  | 38 |  |  |  | — |  |  |  | — |  |  |  | 38 |
Total short-term marketable securities |  |  |  |  |  |  | 28,275 |  |  |  | 2 |  |  |  | (10 | ) |  |  | 28,267 |
Municipal bonds |  |  | 1 to 2 |  |  |  | 5,967 |  |  |  | 2 |  |  |  | — |  |  |  | 5,969 |
Certificates of deposit |  |  | 1 to 2 |  |  |  | 3,797 |  |  |  | — |  |  |  | (9 | ) |  |  | 3,788 |
Government agency securities |  |  | 1 to 2 |  |  |  | 3,734 |  |  |  | 4 |  |  |  | — |  |  |  | 3,738 |
Total long-term marketable securities |  |  |  |  |  |  | 13,498 |  |  |  | 6 |  |  |  | (9 | ) |  |  | 13,495 |
|  |  |  |  |  | $ | 41,773 |  |  | $ | 8 |  |  | $ | (19 | ) |  | $ | 41,762 |
The Company's available-for-sale securities are carried on the consolidated balance sheet at fair market value with the related unrealized gains and losses included in accumulated other comprehensive (loss) income on the consolidated balance sheet, which is a separate component of stockholders' equity. Realized gains and losses on the sale of available-for-sale marketable securities are determined using the specific-identification method. At December 31, 2011 and 2010, the Company recorded net unrealized loss of $8,000, net of taxes, and net unrealized gains of $21,000, respectively. The Company's net unrealized gains (loss) is the result of market conditions affecting its fixed-income debt securities, which are included in accumulated other comprehensive (loss) income on the consolidated balance sheet for the periods then ended. As of December 31, 2011, the Company's investment portfolio included $385,000 of marketable equity securities at original cost, with a fair value of $38,000. These securities are currently traded on the Over the Counter Bulletin Board (OTCBB) and are not traded on major exchanges such as the NYSE. During the year ended December 31, 2011, the Company recorded an other-than-temporary loss of $347,000 within other income (expense), net in the consolidated statement of operations. Inventories Inventories consist of the following (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |
Finished goods |  | $ | 35,211 |  |  | $ | 36,764 |
Raw materials and components |  |  | 7,068 |  |  |  | 6,330 |
|  | $ | 42,279 |  |  | $ | 43,094 |
Property and Equipment Property and equipment consists of the following (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |
Test equipment |  | $ | 52,311 |  |  | $ | 48,689 |
Computer equipment and purchased software |  |  | 13,766 |  |  |  | 12,254 |
Product tooling |  |  | 3,768 |  |  |  | 2,968 |
Furniture and fixtures |  |  | 2,240 |  |  |  | 1,807 |
Leasehold improvements |  |  | 5,628 |  |  |  | 3,786 |
|  |  | 77,713 |  |  |  | 69,504 |
Less—accumulated depreciation and amortization |  |  | (59,217 | ) |  |  | (48,223 | )
|  | $ | 18,496 |  |  | $ | 21,281 |
For the years ended December 31, 2011, 2010 and 2009, the Company recorded $70,000, $167,000 and $92,000, respectively, in its cost of net revenues as a result of its impairment analysis of property and equipment. Depreciation and amortization expense relating to property and equipment was $11.1 million, $10.0 million and $11.4 million for the years ended December 31, 2011, 2010 and 2009, respectively. Accrued Expenses Accrued expenses consist of the following (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |
Royalties |  | $ | 5,861 |  |  | $ | 6,461 |
Payroll and related |  |  | 8,706 |  |  |  | 5,704 |
Product warranty |  |  | 1,525 |  |  |  | 2,279 |
Market development fund and price protection |  |  | 1,750 |  |  |  | 1,452 |
Deferred rent |  |  | 1,135 |  |  |  | 1,092 |
Professional fees |  |  | 1,213 |  |  |  | 1,103 |
Other |  |  | 4,854 |  |  |  | 7,959 |
|  | $ | 25,044 |  |  | $ | 26,050 |
Accrued Warranty Obligations Accrued warranty obligations consist of the following (in thousands):
|  | 2011 |  |  | 2010 |
Warranty liability at beginning of period |  | $ | 2,279 |  |  | $ | 3,039 |
Additions charged to operations |  |  | 2,642 |  |  |  | 1,350 |
Deductions from liability |  |  | (3,396 | ) |  |  | (2,110 | )
Warranty liability at end of period |  | $ | 1,525 |  |  | $ | 2,279 |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 9 -Section 06 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 7 -Section 05 -Paragraph c Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph c -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24072-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 24 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 12 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6921628&loc=d3e5283-111683 + Details
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