Financial Statement Components

9 Months Ended

Sep. 28, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Note 8. Financial Statement Components

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

	At
	September 28, 2019			December 29, 2018
Inventories:
Raw materials and sub-assemblies	$	38,219		$	31,434
Work in process		23,602			22,383
Finished goods		7,870			8,098
Inventories		69,691			61,915
Inventories-delivered systems		117			180
Total inventories	$	69,808		$	62,095

Property, plant and equipment, net:⁽¹⁾
Land	$	15,568		$	15,571
Machinery and equipment		40,027			39,898
Building and improvements		26,717			21,354
Software		10,621			10,116
Furniture and fixtures		2,276			2,551
Leasehold improvements		3,599			—
Capital in progress		1,354			6,027
Total property, plant and equipment, gross		100,162			95,517
Accumulated depreciation and amortization		(47,713	)		(47,617	)
Total property, plant and equipment, net	$	52,449		$	47,900

⁽¹⁾Depreciation and amortization expense of property, plant and equipment was $1.9 million and $1.6 million for the three months ended September 28, 2019 and September 29, 2018, respectively, and $5.5 million and $4.9 million for the nine months ended September 28, 2019 and September 29, 2018, respectively.

Other Current Liabilities:
Accrued warranty	$	4,393		$	4,379
Accrued taxes		757			1,738
Customer deposits		114			293
Accrued professional services		1,458			448
Third party commissions		452			1,382
Other		1,528			1,181
Total other current liabilities	$	8,702		$	9,421

Components of Accumulated Other Comprehensive Income (Loss)

	Foreign Currency Translations			Defined Benefit Pension Plans			Unrealized Income (Loss) on Investment		Accumulated Other Comprehensive Income (Loss)
Balance as of December 29, 2018	$	(2,129	)	$	(646	)	$	218	$	(2,557	)
Current period change		(68	)		—			112		44
Balance as of September 28, 2019	$	(2,197	)	$	(646	)	$	330	$	(2,513	)

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 (loss) into income statement line items were insignificant.