Financial Statement Components

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



Condensed Consolidated Balance Sheets Details	At
	September 26, 2015			December 27, 2014
Inventories:
Raw materials and sub-assemblies	$	24,999		$	19,463
Work in process	14,463			7,723
Finished goods	8,936			7,919
Inventories	48,398			35,105
Inventories-delivered systems	1,543			1,912
Total inventories	$	49,941		$	37,017
Property, plant and equipment, net⁽¹⁾:
Land	$	15,568		$	15,572
Building and improvements	19,795			19,641
Machinery and equipment	32,085			29,456
Furniture and fixtures	2,264			2,225
Software	8,094			7,942
Capital in progress	2,414			3,512
Total property, plant and equipment, gross	80,220			78,348
Accumulated depreciation and amortization	(34,276		)	(28,715		)
Total property, plant and equipment, net	$	45,944		$	49,633
⁽¹⁾Total depreciation and amortization expense for the three months ended September 26, 2015 and September 27, 2014 was $1.8 million and $1.7 million, respectively. Total depreciation and amortization expense for the nine months ended September 26, 2015 and September 27, 2014 was $5.2 million and $4.9 million, respectively.
Other current liabilities:
Accrued warranty	$	4,291		$	2,953
Accrued restructuring	341			997
Accrued professional services	671			778
Fair value of current portion of contingent payments to Zygo Corporation related to acquisition	1,159			1,385
Other	2,960			2,152
Total other current liabilities	$	9,422		$	8,265

Components of Accumulated Other Comprehensive Income (Loss)



	Foreign Currency Translations			Defined Benefit Pension Plans			Unrealized Income (Loss) on Investment			Accumulated Other Comprehensive Income
Balance as of December 27, 2014	$	(2,604	)	$	(134	)	$	(31	)	$	(2,769	)
Current period change	(1,980		)	—			42			(1,938		)
Balance as of September 26, 2015	$	(4,584	)	$	(134	)	$	11		$	(4,707	)

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.