Note 6. Financial Statement Components

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

	At
	December 26, 2015			December 27, 2014
Inventories:
Raw materials and sub-assemblies	$	26,784		$	19,463
Work in process		12,862			7,723
Finished goods		8,103			7,919
Inventories		47,749			35,105
Inventories-delivered systems		2,856			1,912
Total inventories	$	50,605		$	37,017

Property, plant and equipment, net:⁽¹⁾
Land	$	15,569		$	15,572
Building and improvements		20,158			19,641
Machinery and equipment		32,995			29,456
Furniture and fixtures		2,266			2,225
Software		8,245			7,942
Capital in progress		1,328			3,512
Total property, plant and equipment, gross		80,561			78,348
Accumulated depreciation and amortization		(36,068	)		(28,715	)
Total property, plant and equipment, net	$	44,493		$	49,633
⁽¹⁾ Total depreciation and amortization expense for the years ended December 26, 2015, December 27, 2014 and December 28, 2013 was $6.9 million, $6.6 million, and $5.4 million, respectively.
Other Current Liabilities:
Accrued warranty	$	4,504		$	2,953
Accrued restructuring		256			997
Accrued professional services		481			778
Fair value of current portion of contingent payments to Zygo Corporation related to acquisition		945			1,385
Other		2,692			2,152
Total other current liabilities	$	8,878		$	8,265

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 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	)
Current period change		(2,344	)		(76	)		(13	)		(2,433	)
Balance as of December 26, 2015	$	(4,948	)	$	(210	)	$	(44	)	$	(5,202	)

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.