Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2018

Summary of Net Revenues Disaggregated by Geography

The following tables present the Company’s net revenues disaggregated by geography based on the location of the customer, by reportable segment, (in thousands):

	Three Months Ended September 30, 2018
	BBU		VI Chip		Picor		Total
United States	$	20,508	$	8,265	$	887	$	29,660
Europe		7,013		1,119		68		8,200
Asia Pacific		22,136		11,252		5,326		38,714
All other		1,369		92		—		1,461
	$	51,026	$	20,728	$	6,281	$	78,035
	Nine Months Ended September 30, 2018
	BBU		VI Chip		Picor		Total
United States	$	55,794	$	24,035	$	1,873	$	81,702
Europe		16,615		2,861		249		19,725
Asia Pacific		64,223		33,544		14,566		112,333
All other		3,380		317		43		3,740
	$	140,012	$	60,757	$	16,731	$	217,500

The following tables present the Company’s net revenues disaggregated by the category of revenue, by reportable segment, (in thousands):

	Three Months Ended September 30, 2018
	BBU		VI Chip		Picor		Total
Direct customers, contract manufacturers and non-stocking distributors	$	44,269	$	17,853	$	5,655	$	67,777
Stocking distributors, net of sales allowances		6,236		1,254		519		8,009
Non-recurring engineering		513		1,604		90		2,207
Royalties		8		8		8		24
Other		—		9		9		18
	$	51,026	$	20,728	$	6,281	$	78,035
	Nine Months Ended September 30, 2018
	BBU		VI Chip		Picor		Total
Direct customers, contract manufacturers and non-stocking distributors	$	123,147	$	52,787	$	15,137	$	191,071
Stocking distributors, net of sales allowances		15,934		5,673		1,251		22,858
Non-recurring engineering		885		2,224		270		3,379
Royalties		46		46		46		138
Other		—		27		27		54
	$	140,012	$	60,757	$	16,731	$	217,500

Accounting Standards Update 2014-09 [Member]

Summary of Changes in Certain Contract Assets and Liabilities

The following table presents the changes in certain contract assets and (liabilities) (in thousands):

	September 30, 2018			December 31, 2017			Increase (decrease)
Accounts receivable	$	45,052		$	34,487		$	10,565
Deferred revenue		(2,735	)		(5,015	)		2,280
Deferred expenses		315			377			(62	)
Customer prepayments		(1,707	)		(776	)		(931	)
Sales allowances		(567	)		—			(567	)