Discontinued Operations (Tables)

9 Months Ended

Sep. 26, 2014

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures

Revenue and the components of net income related to the discontinued operations for the three and nine months endedSeptember 27, 2013 were as follows (in thousands):

	Three months ended			Nine months ended
	September 27, 2013
Revenue	$	161		$	9,717
Operating income	$	154		$	669
Less : Provision for (benefit from) income taxes	57			(137		)
Add : Gain (loss) on disposal, net of taxes	(6		)	14,813
Income from discontinued operations, net of taxes	$	91		$	15,619

The table below provides details on the income statement caption under which the TSA billing was recorded (in thousands):

	Three months ended		Nine months ended
	September 27, 2013
Product cost of revenue	$	41	$	577
Research and development	—		21
Selling, general and administrative	7		379
Total TSA billing to Aurora	$	48	$	977

The Company recorded a gain of $14.8 million in the nine months endedSeptember 27, 2013 , in connection with the sale of the cable access HFC business, calculated as follows (in thousands):

Gross Proceeds				$	46,000
Less : Carrying value of net assets
Inventories, net	$	10,579
Prepaid expenses and other current assets	612
Property and equipment, net	1,180
Goodwill de-recognized	14,547
Deferred revenue	(4,499		)
Accrued liabilities	(939		)
Total net assets sold and de-recognized				$	21,480
Less : Selling cost				2,473
Less : Tax effect				7,234
Gain on disposal, net of taxes				$	14,813