Note 5 - Balance Sheet Details

12 Months Ended

Mar. 30, 2014

Disclosure Text Block Supplement [Abstract]

Supplemental Balance Sheet Disclosures [Text Block]

NOTE 5.    BALANCE SHEET DETAILS

Our property, plant and equipment consisted of the following as of the dates indicated below (in thousands):

	March 30, 2014			March 31, 2013
Land	$	6,660		$	6,660
Building		16,787			16,224
Machinery and equipment		40,675			42,258
Software and licenses		17,549			17,566
Property, plant and equipment, total		81,671			82,708
Accumulated depreciation and amortization		(60,391	)		(58,608	)
Total property, plant and equipment, net	$	21,280		$	24,100

During fiscal year 2014, we wrote off $4.1 million of fully depreciated assets.

Depreciation and amortization expense pertaining to property, plant and equipment for fiscal years 2014, 2013 and 2012 was $5.6 million, $6.8 million and $8.1 million, respectively.

During fiscal year 2013, we started actively looking for potential buyers for our Fremont campus. In the first quarter of our fiscal year 2014, we reclassified the related property and land as held for sale as of June 30, 2013, however due to our intent to lease back of one of the buildings, we should not have classified these asset as held for sale which resulted in the overstatement of current assets and understatement of long-lived assets by $13.1 million as of June 30, 2013, September 30, 2013 and December 31, 2013, respectively. The impact to our consolidated statement of operations was immaterial. We assessed the materiality of the misclassifications on prior periods' financial statements and concluded that impact was not material to any of our prior period interim financial statements.

Our inventories consisted of the following (in thousands) as of the dates indicated below:

	March 30, 2014		March 31, 2013
Work-in-progress and raw materials	$	13,555	$	9,981
Finished goods		15,427		9,449
Total inventories	$	28,982	$	19,430

Our other current liabilities consisted of the following (in thousands) as of the dates indicated below:

	March 30, 2014		March 31, 2013
Short-term lease financing obligations	$	2,671	$	3,189
Accrued restructuring charges and exit costs		2,214		2,020
Accrued manufacturing expenses, royalties and licenses		1,639		2,370
Accrued legal and professional services		1,453		746
Purchase consideration holdback		1,256		—
Accrued sales and marketing expenses		666		576
Fair value of earn out liability – short-term		490		2,599
Accrual for dispute resolution		—		2,727
Other		981		988
Total other current liabilities	$	11,370	$	15,215

Our other non - current obligations consisted of the following (in thousands) as of the dates indicated:

	March 30, 2014		March 31, 2013
Fair value of earn out liability – long-term	$	3,853	$	7,539
Accrued retention bonus		1,181		—
Long-term taxes payable		794		2,225
Deferred tax liability		614		145
Accrued restructuring charges and exit costs		155		1,266
Other		29		29
Total other non-current obligations	$	6,626	$	11,204