Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Details on Discontined Operations, Income Statement, Balance Sheet and Additional Disclosures

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



	Year ended
	December 31, 2013
Product cost of revenue	$	577
Research and development	21
Selling, general and administrative	379
Total TSA billing to Aurora	$	977

The Company recorded a gain of $14.7 million for the year ended December 31, 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	1,194
Goodwill de-recognized	14,547
Deferred revenue	(4,499		)
Accrued liabilities	(939		)
Total net assets sold and de-recognized				$	21,494
Less : Selling cost				2,485
Less : Tax effect				7,358
Gain on disposal, net of tax				$	14,663

Upon the sale of the cable access HFC business, approximately $14.5 million of the carrying value of goodwill was allocated to the cable access HFC business based on the relative fair value of the cable access HFC business to the fair value of the Company. The Company had one reporting unit in 2013. The remaining carrying value of goodwill was tested for impairment, and the Company determined that goodwill was not impaired as of March 29, 2013.

The results of operations associated with the cable access HFC business are presented as discontinued operations in the Company’s Consolidated Statements of Operations for all periods presented. There were no operating activities associated with the cable access HFC business after December 31, 2013. Revenue and the components of net income related to the discontinued operations for the years ended December 31, 2013 and 2012 were as follows (in thousands):



	Year ended December 31
	2013			2012
Revenue	$	9,717		$	53,593
Operating income	$	539		$	8,610
Less : Provision for (benefit from) income taxes	(236		)	3,358
Add : Gain on disposal, net of tax	14,663			—
Income from discontinued operations, net of taxes	$	15,438		$	5,252

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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