Balance Sheet Components

12 Months Ended

Dec. 26, 2020

8.	Balance Sheet Components:

Inventories

Inventories are comprised of the following:

	December 26,		December 31,
	2020		2019
Materials	$	124,926	$	108,492
Work-in-process		44,829		42,694
Finished goods		21,462		24,948
Total inventories	$	191,217	$	176,134

Property, Plant and Equipment

Property, plant and equipment, net, is comprised of the following:

	December 26,			December 31,
	2020			2019
Land and building	$	47,544		$	47,222
Machinery and equipment		52,833			56,504
Furniture and fixtures		4,013			3,968
Computer equipment and software		15,549			15,770
Leasehold improvements		12,927			13,069
		132,866			136,533
Accumulated depreciation		(44,916	)		(38,113	)
Total property, plant and equipment, net	$	87,950		$	98,420

Depreciation expense amounted to $13,832, $5,965 and $4,848 for the years ended December 26, 2020, December 31, 2019 and December 31, 2018, respectively.

Other assets

Other assets is comprised of the following:

	December 26,		December 31,
	2020		2019
Convertible notes receivable, net of allowance of $2,000 at December 31, 2019	$	—	$	3,000
Operating lease right-of-use assets		19,669		23,588
Other		1,668		1,351
Total other assets	$	21,337	$	27,939

Accrued liabilities

Accrued liabilities is comprised of the following:

	December 26,		December 31,
	2020		2019
Payroll and related expenses	$	30,270	$	19,365
Warranty		6,062		6,348
Other		743		491
Total accrued liabilities	$	37,075	$	26,204

Other current liabilities

Other current liabilities is comprised of the following:

	December 26,		December 31,
	2020		2019
Contingent consideration - acquisitions	$	—	$	569
Income tax payable		4,109		2,783
Current operating lease obligations		4,470		4,906
Customer deposits		15,177		1,994
Accrued professional fees		1,184		1,520
Other		3,559		7,400
Total other current liabilities	$	28,499	$	19,172

Other non-current liabilities

Other non-current liabilities is comprised of the following:

	December 26,		December 31,
	2020		2019
Unrecognized tax benefits (including interest)	$	3,812	$	6,384
Non-current operating lease obligations		16,455		19,970
Deferred revenue		1,292		2,464
Other		6,153		2,953
Total non-current liabilities	$	27,712	$	31,771