Property, Plant and Equipment

9 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

Property, Plant and Equipment consisted of the following (in thousands):



	Estimated Useful Life (in years)	As of
	Estimated Useful Life (in years)	September 30, 2013			December 31, 2012
Leasehold improvements	5 to 20	$	2,917		$	2,863
Computer equipment	3 to 5	36,505			36,107
Machinery and equipment	3 to 5	5,164			5,359
Furniture and fixtures	5	690			870
Work in progress¹	N/A	4,232			2,080
Total cost		49,508			47,279
Accumulated depreciation		(41,413		)	(41,141		)
Total property, plant and equipment, net		$	8,095		$	6,138

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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