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CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2019

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS

Schedule Showing Break-down of the Company's Total Short-term Investment and Long-term Investments

		Accounting		December 31,				December 31,
		Method		2019				2018
				(in thousands)
UTStarcom Hong Kong Holdings Ltd		Cost		$	3,129			$	3,129
GCT Semiconductor, Inc.		Cost			—				—
Total Investments using Cost Method					3,129				3,129
Aceland		Equity			—				2,095
UiTV		Equity			—				—
AioTV		Equity			—				—
Total Investments using Equity Method					—				2,095
Aceland		AFS			2,095				—
Total Investments using Trading Method					2,095				—
Total Investments				$	5,224			$	5,224

Summary of Unaudited Condensed Financial Information of Equity Method Investees

		Condensed				Condensed				Condensed
		Year Ended				Year Ended				Year Ended
		December 31,				December 31,				December 31,
		2019				2018				2017
		(in thousands)				(in thousands)				(in thousands)
Operating data:
Revenue		$	7,609			$	6,131			$	6,943
Gross profit		$	4,904			$	4,847			$	4,841
Income (loss) from operations		$	(60	)		$	(911	)		$	(2,776	)
Net income (loss)		$	(3,001	)		$	(4,422	)		$	(2,104	)
Net income (loss) attributable to Equity method investees		$	—			$	(262	)		$	(687	)

		Year Ended				Year Ended				Year Ended
		December 31,				December 31,				December 31,
		2019				2018				2017
		(in thousands)				(in thousands)				(in thousands)
Balance sheet data:
Current assets		$	6,061			$	13,550			$	20,527
Long-term assets		$	666			$	1,289			$	2,545
Current liabilities		$	(7,633)			$	(9,672	)		$	(70,213	)
Long-term liabilities		$	(56,407)			$	(53,071	)		$	—
Non-controlling interests		$	—			$	—			$	—

Schedule of Change in Value of Financial Assets using Unobservable Inputs (Level 3)

		Amount
		In thousands
As of December 31, 2018		$	—
Add:  Reclassed to short-term investment as trading security		2,095
As of December 31, 2019		$	2,095

AioTV

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS

Schedule of Significant Inputs for the Valuation Model used to Estimate Fair Value of Investments

		Year Ended
		December 31,
		2016
Total fair value of invested Capital as at valuation date (in thousands)		900
Risk free rate of interest		0.80	%
Dividend yield		0.00	%
Expiration date		November 14, 2017
Volatility		41	%

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