5. Balance Sheet Details

Balance sheet details were as follows as of December 31, 2016 and January 2, 2016:

Trade and Other Accounts Receivable, Net

Receivables consisted of the following components:


	December 31, 2016		January 2, 2016
	(in thousands)
Trade receivables and other	$	15,167	$	11,939
Unbilled costs and accrued profits		2,280		371
Less: allowance for doubtful accounts		—		—

	$	17,447	$	12,310

Inventories

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


	December 31, 2016		January 2, 2016
	(in thousands)
Raw materials	$	10,290	$	11,081
Work-in-progress		6,470		4,365
Finished goods		8,116		3,314

	$	24,876	$	18,760

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

Property, Plant and Equipment


	December 31, 2016		January 2, 2016
	(in thousands)
Leasehold improvements	$	14,653	$	15,242
Machinery and equipment		41,678		42,317

		56,331		57,559
Less accumulated depreciation and amortization		45,094		45,638

Total property, plant and equipment, net	$	11,237	$	11,921

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 $53,000 at December 31, 2016.

Accounts Payable

Included in accounts payable is $349,000 and $582,000 of book overdraft at December 31, 2016 and January 2, 2016, respectively.

Other Accrued Liabilities


	December 31, 2016		January 2, 2016
	(in thousands)
Deferred revenue	$	14,416	$	3,789
Accrued product warranties		829		835
Other taxes payable		660		378
Acquisition-related contingent consideration		329		179
Income taxes payable		246		234
Other		531		217

Total other accrued liabilities	$	17,011	$	5,632

Other Long-Term Liabilities


	December 31, 2016		January 2, 2016
	(in thousands)
Deferred rent	$	2,392	$	1,190
Acquisition-related contingent consideration		430		711
Accrued income taxes		82		363
Accrued product warranties		178		147

Total other long-term liabilities	$	3,082	$	2,411