Property, Plant and Equipment

9 Months Ended

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment as of September 30, 2012 and December 31, 2011 consisted of the following (in thousands):



	Estimated Useful Life (in years)	As of
	Estimated Useful Life (in years)	September 30, 2012			December 31, 2011
Leasehold improvements	5 to 20	$	2,687		$	2,557
Computer equipment	3 to 5	37,479			36,872
Machinery and equipment	3 to 5	5,032			4,759
Furniture and fixtures	5	498			666
Work in progress¹	N/A	2,745			1,937
Total cost		48,441			46,791
Accumulated depreciation		(42,630		)	(42,386		)
Total property, plant and equipment, net		$	5,811		$	4,405

¹Work in progress includes internal use software development and production tooling construction in progress.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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