Financial Statement Components (Tables)

3 Months Ended

Mar. 26, 2016

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

	At
	March 26, 2016			December 26, 2015
Inventories:
Raw materials and sub-assemblies	$	26,819		$	26,784
Work in process		16,094			12,862
Finished goods		6,980			8,103
Inventories		49,893			47,749
Inventories-delivered systems		4,138			2,856
Total inventories	$	54,031		$	50,605

Property, plant and equipment, net:⁽¹⁾
Land	$	15,569		$	15,569
Building and improvements		20,216			20,158
Machinery and equipment		33,338			32,995
Furniture and fixtures		2,259			2,266
Software		8,245			8,245
Capital in progress		1,278			1,328
Total property, plant and equipment, gross		80,905			80,561
Accumulated depreciation and amortization		(37,837	)		(36,068	)
Total property, plant and equipment, net	$	43,068		$	44,493

⁽¹⁾Total depreciation and amortization expense for the three months ended March 26, 2016 and March 28, 2015 was $1.7 million for both periods.

Other Current Liabilities:
Accrued warranty	$	4,377		$	4,504
Accrued restructuring		82			256
Accrued professional services		661			481
Fair value of current portion of contingent payments to Zygo Corporation related to acquisition		940			945
Other		2,918			2,692
Total other current liabilities	$	8,978		$	8,878

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 26, 2015	$	(4,948	)	$	(210	)	$	(44	)	$	(5,202	)
Current period change		952			—			35			987
Balance as of March 26, 2016	$	(3,996	)	$	(210	)	$	(9	)	$	(4,215	)