Property, Plant and Equipment

12 Months Ended

Dec. 31, 2011

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment as of December 31, 2011 and 2010 consisted of the following (in thousands):



	Estimated Useful Life (in years)	December 31,
	Estimated Useful Life (in years)	2011			2010
Leasehold improvements	5 to 20	$	2,557		$	2,588
Computer equipment	3 to 5	36,872			38,033
Machinery and equipment	3 to 5	4,759			6,703
Furniture and fixtures	5	666			955
Work in progress ¹	N/A	1,937			101
Total cost		46,791			48,380
Accumulated depreciation		(42,386		)	(44,585		)
Total property, plant and equipment, net		$	4,405		$	3,795

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

Depreciation expense was $1.6 million and $4.5 million in 2011 and 2010, respectively.

- 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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