XML 34 R23.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Balance Sheet Components (Tables)
3 Months Ended
Mar. 31, 2024
Balance Sheet Related Disclosures [Abstract]  
Schedule of Available-for-Sale Short-Term Investments
Short-Term Investments

As of March 31, 2024As of December 31, 2023
 Amortized CostUnrealized GainsUnrealized LossesEstimated Fair ValueAmortized CostUnrealized GainsUnrealized LossesEstimated Fair Value
(In thousands)
U.S. Treasuries$80,529 $280 $— $80,809 $79,654 $320 $— $79,974 
Schedule of Accounts Receivable, Net
Accounts Receivable, Net
As of
March 31,
2024
December 31,
2023
(In thousands)
Gross accounts receivable$56,714 $65,693 
Allowance for credit losses(218)(333)
Total$56,496 $65,360 
Schedule of Allowance for Credit Losses, Accounts Receivable The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected.
Three Months Ended
March 31,
2024
April 2,
2023
(In thousands)
Balance at the beginning of the period$333 $423 
Provision for (release of) expected credit losses(115)(94)
Balance at the end of the period$218 $329 
Schedule of Property and Equipment, Net
The components of property and equipment are as follows:
As of
March 31,
2024
December 31,
2023
(In thousands)
Machinery and equipment$14,531 $14,148 
Software15,676 15,639 
Computer equipment855 1,438 
Leasehold improvements
4,572 4,661 
Furniture and fixtures2,544 2,544 
Total property and equipment, gross38,178 38,430 
Accumulated depreciation(33,867)(33,669)
Total property and equipment, net (1)
$4,311 $4,761 
_________________________
(1)    $0.8 million and $1.0 million property and equipment, net, was included in the sublease arrangement for the San Jose office building as of March 31, 2024 and December 31, 2023, respectively.
Schedule of Accrued Liabilities
Accrued Liabilities
As of
March 31,
2024
December 31,
2023
(In thousands)
Sales incentives$22,941 $28,187 
Sales returns
11,558 17,058 
Compensation15,240 13,278 
Cloud and other costs9,085 10,985 
Other20,276 18,701 
Total$79,100 $88,209