COMPONENTS OF THE COMPANY'S CONDENSED CONSOLIDATED BALANCE SHEETS

9 Months Ended

Sep. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Supplemental Balance Sheet Disclosures

COMPONENTS OF THE COMPANY’S CONDENSED CONSOLIDATED BALANCE SHEETS:

Accounts Receivable

(In thousands)	September 30, 2020		December 31, 2019
Accounts receivable trade	$	65,427	$	61,036
Allowance for ship and debit	(30,088)		(33,475)
Allowance for stock rotation and rebate	(4,974)		(2,524)
Allowance for credit losses	(918)		(763)
Total	$	29,447	$	24,274

The Company maintains an allowance for estimated credit losses resulting from the inability of customers to make required payments. This allowance is established using estimates formulated by the Company’s management based upon factors such as the composition of the accounts receivable aging, historical losses, changes in payments patterns, customer creditworthiness, and current economic trends. Receivables determined to be uncollectible are written off and deducted from the allowance.

	Allowance for Credit Losses
	Three Months Ended		Nine Months Ended
(In thousands)	September 30, 2020		September 30, 2020
Beginning balance	$	(609)	$	(763)
Provision for credit loss expense	(309)		(309)
Receivables written off	—		154
Recoveries collected	—		—
Ending balance	$	(918)	$	(918)

Inventories

(In thousands)	September 30, 2020		December 31, 2019
Raw materials	$	38,977	$	39,058
Work-in-process	37,682		25,982
Finished goods	28,146		25,340
Total	$	104,805	$	90,380

Prepaid Expenses and Other Current Assets

(In thousands)	September 30, 2020		December 31, 2019
Prepaid legal fees	$	589	$	16
Prepaid income tax	1,440		5,615
Prepaid maintenance agreements	1,729		819
Interest receivable	1,395		1,279
Advance to suppliers	4,297		3,579
Other	5,305		4,289
Total	$	14,755	$	15,597

Intangible Assets

	September 30, 2020						December 31, 2019
(In thousands)	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
Domain name	$	1,261	$	—	$	1,261	$	1,261	$	—	$	1,261
Developed technology	37,960		(28,327)		9,633		37,960		(25,933)		12,027
Customer relationships	16,700		(15,471)		1,229		20,030		(18,098)		1,932
Technology licenses	1,926		(467)		1,459		1,926		(281)		1,645
Total	$	57,847	$	(44,265)	$	13,582	$	61,177	$	(44,312)	$	16,865

The estimated future amortization expense related to finite-lived intangible assets at September 30, 2020, is as follows:

Fiscal Year	Estimated Amortization (In thousands)
2020 (remaining three months)	$	1,076
2021	3,494
2022	2,415
2023	2,173
2024	1,279
Thereafter	1,884
Total	$	12,321

Accumulated Other Comprehensive Loss

Changes in accumulated other comprehensive loss for three and nine months ended September 30, 2020 and 2019, were as follows:

	Unrealized Gains and Losses on Marketable Securities				Defined Benefit Pension Items						Foreign Currency Items				Total
	Three Months Ended				Three Months Ended						Three Months Ended				Three Months Ended
	September 30,				September 30,						September 30,				September 30,
(In thousands)	2020		2019		2020			2019			2020		2019		2020		2019
Beginning balance	$	2,197	$	325	$	(2,375)		$	(678)		$	(1,542)	$	(983)	$	(1,720)	$	(1,336)
Other comprehensive income (loss) before reclassifications	(633)		208		—			—			(51)		27		(684)		235
Amounts reclassified from accumulated other comprehensive loss	—		—		49		(1)	17		(1)	—		—		49		17
Net-current period other comprehensive income (loss)	(633)		208		49			17			(51)		27		(635)		252
Ending balance	$	1,564	$	533	$	(2,326)		$	(661)		$	(1,593)	$	(956)	$	(2,355)	$	(1,084)

_______________

(1)     This component of accumulated other comprehensive income (loss) is included in the computation of net periodic pension cost for the three months ended September 30, 2020 and 2019.

	Unrealized Gains and Losses on Marketable Securities				Defined Benefit Pension Items						Foreign Currency Items				Total
	Nine Months Ended				Nine Months Ended						Nine Months Ended				Nine Months Ended
	September 30,				September 30,						September 30,				September 30,
(In thousands)	2020		2019		2020			2019			2020		2019		2020		2019
Beginning balance	$	583	$	(266)	$	(2,484)		$	(712)		$	(1,229)	$	(711)	$	(3,130)	$	(1,689)
Other comprehensive income (loss) before reclassifications	981		799		—			—			(364)		(245)		617		554
Amounts reclassified from accumulated other comprehensive loss	—		—		158		(1)	51		(1)	—		—		158		51
Net-current period other comprehensive income (loss)	981		799		158			51			(364)		(245)		775		605
Ending balance	$	1,564	$	533	$	(2,326)		$	(661)		$	(1,593)	$	(956)	$	(2,355)	$	(1,084)

_______________

(1)     This component of accumulated other comprehensive income (loss) is included in the computation of net periodic pension cost for the nine months ended September 30, 2020 and 2019.