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BALANCE SHEET DETAILS

12 Months Ended

Dec. 31, 2011

NOTE 5—BALANCE SHEET DETAILS

The following tables provide details of selected balance sheet items:

	December 31, 2011		December 31, 2010

	(in thousands)
Inventories:
Raw materials	$	9,334	$	6,718
Work in process		1,721		6,836
Finished goods(1)		23,207		34,850

Total	$	34,262	$	48,404

(1): Includes finished goods at customer sites of approximately $13.2 million and $23.5 million at December 31, 2011 and 2010, respectively, for which the customer has taken possession, but based on specific contractual terms, title has not yet passed to the customer.

Inventories of approximately $0.4 million and $0.6 million held by the Company's manufacturing outsource partner are recorded in "prepaids and other current assets" in the consolidated balance sheet at December 31, 2011 and December 31, 2010, respectively. The Company recorded a $14.6 million inventory write-down in 2010 for MSAN and MSTP for two international customer contracts due to the reduction in product demands.

	December 31, 2011			December 31, 2010

	(in thousands)
Property, plant and equipment, net:
Buildings	$	253		$	264
Leasehold improvements		20,475			11,752
Automobiles		3,965			4,337
Software		29,542			30,471
Equipment and Furniture		110,048			119,057
Others		342			585

Total		164,625			166,466

Less: accumulated depreciation and impairment		(152,426	)		(161,647	)

Total (see Note 7)	$	12,199		$	4,819

	December 31, 2011		December 31, 2010

	(in thousands)
Other current liabilities:
Accrued contract costs	$	9,876	$	14,438
Accrued payroll and compensation		13,407		20,198
Warranty costs		4,660		7,734
Accrued professional fees		4,531		2,731
Accrued other taxes		5,035		17,157
Restructuring costs		1,692		11,417
Other		11,117		13,812

Total	$	50,318	$	87,487