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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2016

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of useful lives of property, plant and equipment

		Years
Equipment and furniture		5
Computers and software		2 - 3
Automobiles		5
Leasehold improvements		Lesser of the term of the lease or the estimated useful life

Schedule of changes in AOCI, including the amounts reclassified to income

		Foreign currency translation and unrealized gains (losses), net of tax
		(in thousands)
Balance at December 31, 2014		$	63,754
Loss recorded in other comprehensive loss		(1,611		)
Unrealized loss from available-for-sale investments		(673		)
Balance at December 31, 2015		$	61,470
Gain recorded in other comprehensive income		570
Gain reclassified from AOCI to income		(38		)
Balance at December 31, 2016		$	62,002

Summary of the total potential ordinary shares that were excluded from the diluted per share calculation

		Years ended December 31,
		2016		2015		2014
		(in thousands)
Anti-dilutive stock options and awards/units outstanding		605		1,295		1,784
Total(1)		605		1,295		1,784

(1) Calculated using the treasury stock method, which assumes proceeds are used to reduce the dilutive effect of outstanding stock awards. Assumed proceeds include the unrecognized deferred compensation of share awards, and assumed tax proceeds from excess stock-based compensation deductions.

Schedule of diluted earnings per share

		2016
Net Income attributable to UTStarcom Holding Corp.		$	290
Weighted average shares outstanding—Diluted		36,402
Net Income per shares attributable to UTStarcom Holding Corp.—Diluted		$	0.01

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