Consolidated Balance Sheets and Statements of Operations Components

12 Months Ended

Dec. 31, 2011

Note 2: Consolidated Balance Sheets and Statements of Operations Components

	December 31,

	2011			2010
	(in thousands)
Prepaid expenses and other current assets:
Tax receivable	$	157		$	843
Deferred cost of revenue		101			872
Prepaid expenses and other assets		1,264			1,662

	$	1,522		$	3,377

Property and equipment:
Equipment, furniture and fixtures and leasehold improvements	$	3,996		$	3,761
Acquired software		626			618

		4,622			4,379
Less: Accumulated depreciation and amortization		(3,240	)		(2,219	)

	$	1,382		$	2,160

Property and equipment included $413,000 of testing equipment purchased through capital leases. The accumulated amortization of property and equipment under capital leases was $298,000 and $117,000, as of December 31, 2011 and 2010, respectively. See Note 12 for disclosure on future minimum lease payments.

	December 31,

	2011		2010
Accrued expenses and other liabilities:
Accrued wages and employee benefits	$	782	$	776
Employee stock purchase plan withholdings		392		429
Professional fees		271		319
Other		1,334		1,099

	$	2,779	$	2,623

Other income and expense, net: