Financial Statement Components (Tables)

12 Months Ended

Dec. 31, 2016

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

	At
	December 31, 2016			December 26, 2015
Inventories:
Raw materials and sub-assemblies	$	23,506		$	26,784
Work in process		10,347			12,862
Finished goods		4,984			8,103
Inventories		38,837			47,749
Inventories-delivered systems		2,457			2,856
Total inventories	$	41,294		$	50,605

Property, plant and equipment, net:⁽¹⁾
Land	$	15,568		$	15,569
Building and improvements		20,532			20,158
Machinery and equipment		35,659			32,995
Furniture and fixtures		2,282			2,266
Software		9,756			8,245
Capital in progress		2,748			1,328
Total property, plant and equipment, gross		86,545			80,561
Accumulated depreciation and amortization		(42,319	)		(36,068	)
Total property, plant and equipment, net	$	44,226		$	44,493
⁽¹⁾ Total depreciation and amortization expense for the years ended December 31, 2016, December 26, 2015 and December 27, 2014 was $6.8 million, $6.9 million, and $6.6 million, respectively.
Other Current Liabilities:
Accrued warranty	$	3,838		$	4,504
Accrued taxes		290			646
Customer deposits		581			290
Retrofit liability		432			—
Fair value of current portion of contingent payments to Zygo Corporation related to acquisition		—			945
Accrued professional services		424			481
Accrued royalties		1,233			437
Other		1,249			1,575
Total other current liabilities	$	8,047		$	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 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	)
Current period change		(869	)		(17	)		42			(844	)
Balance as of December 31, 2016	$	(5,817	)	$	(227	)	$	(2	)	$	(6,046	)