Financial Statement Components (Tables)

9 Months Ended

Sep. 24, 2016

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

	At
	September 24, 2016			December 26, 2015
Inventories:
Raw materials and sub-assemblies	$	21,953		$	26,784
Work in process		9,508			12,862
Finished goods		7,799			8,103
Inventories		39,260			47,749
Inventories-delivered systems		4,416			2,856
Total inventories	$	43,676		$	50,605

Property, plant and equipment, net:⁽¹⁾
Land	$	15,570		$	15,569
Building and improvements		20,511			20,158
Machinery and equipment		36,109			32,995
Furniture and fixtures		2,357			2,266
Software		9,007			8,245
Capital in progress		2,091			1,328
Total property, plant and equipment, gross		85,645			80,561
Accumulated depreciation and amortization		(41,321	)		(36,068	)
Total property, plant and equipment, net	$	44,324		$	44,493

⁽¹⁾Total depreciation and amortization expense was $1.7 million and $1.8 million for the three months ended September 24, 2016 and September 26, 2015, respectively and $5.1 million and $5.2 million for the nine months ended September 24, 2016 and September 26, 2015, respectively.

Other Current Liabilities:
Accrued warranty	$	4,185		$	4,504
Accrued restructuring		—			256
Accrued professional services		492			481
Accrued royalties		1,029			437
Fair value of current portion of contingent payments to Zygo Corporation related to acquisition		814			945
Other		2,110			2,255
Total other current liabilities	$	8,630		$	8,878

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 26, 2015	$	(4,948	)	$	(210	)	$	(44	)	$	(5,202	)
Current period change		2,018			—			73			2,091
Balance as of September 24, 2016	$	(2,930	)	$	(210	)	$	29		$	(3,111	)