5. Balance Sheet Details

Balance sheet details were as follows as of January 2, 2016 and January 3, 2015:

Trade and Other Accounts Receivable, Net

Receivables consisted of the following components:


	January 2, 2016		January 3, 2015
	(in thousands)
Trade receivables and other	$	11,939	$	10,548
Unbilled costs and accrued profits		371		1,539
Less: allowance for doubtful accounts		—		—

	$	12,310	$	12,087

Inventories

Inventories are stated at the lower of average cost or market and consist of the following:


	January 2, 2016		January 3, 2015
	(in thousands)
Raw materials	$	11,081	$	10,684
Work-in-progress		4,365		2,299
Finished goods		3,314		6,229

	$	18,760	$	19,212

Finished goods inventory consists primarily of completed systems at customer sites that are undergoing installation and acceptance testing and evaluation inventory.

Property, Plant and Equipment


	January 2, 2016		January 3, 2015
	(in thousands)
Leasehold improvements	$	15,242	$	15,245
Machinery and equipment		42,317		43,141

		57,559		58,386
Less accumulated depreciation and amortization		45,638		45,560

Total property, plant and equipment, net	$	11,921	$	12,826

Customer Advances

Customer advances generally represent nonrefundable deposits invoiced by the Company in connection with receiving customer purchase orders and other events preceding acceptance of systems. Customer advances related to products that have not been shipped to customers and included in accounts receivable were $2.4 million at January 3, 2015.

Accounts Payable

Included in accounts payable is $582,000 and $254,000 of book overdraft at January 2, 2016 and January 3, 2015, respectively.

Other Accrued Liabilities


	January 2, 2016		January 3, 2015
	(in thousands)
Deferred revenue	$	3,789	$	4,260
Accrued product warranties		835		1,022
Other taxes payable		378		277
Income taxes payable		234		14
Acquisition-related contingent consideration		179		59
Payable for pending purchase of available-for-sale marketable securities		—		2,059
Deferred income taxes		—		5
Other		217		581

Total other accrued liabilities	$	5,632	$	8,277

Other Long-Term Liabilities


	January 2, 2016		January 3, 2015
	(in thousands)
Deferred rent	$	1,190	$	861
Acquisition-related contingent consideration		711		1,075
Accrued income taxes		363		100
Accrued product warranties		147		164

Total other long-term liabilities	$	2,411	$	2,200