Financial Statement Components

The following tables provide details of selected financial statement components as of the following dates (in thousands):



Consolidated Balance Sheets
	At
	December 27, 2014			December 28, 2013
Inventories:
Raw materials and sub-assemblies	$	19,463		$	19,655
Work in process	7,723			7,597
Finished goods	7,919			7,268
Inventories	35,105			34,520
Inventories-delivered systems	1,912			6,901
Total inventories	$	37,017		$	41,421
Property, plant and equipment, net⁽¹⁾:
Land	$	15,572		$	15,569
Building and improvements	19,641			19,403
Machinery and equipment	29,456			27,820
Furniture and fixtures	2,225			2,308
Software	7,942			1,851
Capital in progress	3,512			5,833
Total property, plant and equipment, gross	78,348			72,784
Accumulated depreciation and amortization	(28,715		)	(25,345		)
Total property, plant and equipment, net	$	49,633		$	47,439
⁽¹⁾Total depreciation and amortization expense for the years ended December 27, 2014, December 28, 2013, and December 29, 2012 was $6.6 million, $5.4 million, and $4.8 million, respectively.
Other current liabilities:
Accrued warranty	$	2,953		$	3,426
Accrued restructuring	997			—
Accrued professional services	778			545
Fair value of current portion of contingent payments to Zygo Corporation related to acquisition	1,385			1,344
Other	2,152			2,678
Total other current liabilities	$	8,265		$	7,993

Components of Accumulated Other Comprehensive Income (Loss)



	Years Ended
	Foreign Currency Translations			Defined Benefit Pension Plans			Unrealized Income (Loss) on Investment			Accumulated Other Comprehensive Income
Balance as of December 29, 2012	$	1,453		$	(179	)	$	(2	)	$	1,272
Current period change	(818		)	151			7			(660		)
Balance as of December 28, 2013	635			(28		)	5			612
Current period change	(3,239		)	(106		)	(36		)	(3,381		)
Balance as of December 27, 2014	$	(2,604	)	$	(134	)	$	(31	)	$	(2,769	)

The items above, except for unrealized income (loss) on investment, did not impact the Company’s income tax provision. The amounts reclassified from each component of accumulated other comprehensive income into income statement line items were insignificant.