BALANCE SHEET COMPONENTS

The following tables provide details of selected balance sheet components (in thousands):



	October 2, 2015			December 31, 2014
Accounts receivable, net:
Accounts receivable	$	67,304		$	81,201
Less: allowances for doubtful accounts, returns and discounts	(3,176		)	(7,057		)
Total	$	64,128		$	74,144



Prepaid expenses and other current assets:
Prepaid inventories to contract manufacturer⁽¹⁾	$	14,200	$	—
Prepaid software license to Vislink⁽²⁾	—		1,233
Other Prepayments	10,963		9,713
Deferred cost of revenue	2,794		2,524
Income tax receivable	1,914		2,316
Restricted cash⁽³⁾	1,091		—
Other	747		1,753
Total	$	31,709	$	17,539

(1) During the first quarter of 2015, the Company made a $14.2 million advance payment for future inventory requirements to a supplier in order to secure more favorable pricing. The Company anticipates that this amount will begin to offset in the fourth quarter of 2015 through the second quarter of 2016 against the accounts payable owed to this supplier.

(2) The prepaid inventories were related to prepayment for software licenses made to Vislink (see Note 4, “Investments in Other Equity Securities” for additional information on Vislink).

(3) The Company has restricted cash of $0.5 million that serves as collateral for rent guarantees on certain operating leases in Israel. Additionally, the Company holds $0.6 million of restricted cash as collateral for its corporate card credit facility in Switzerland. These restricted funds are invested in bank deposits and cannot be withdrawn from the Company’s accounts without the prior written consent of the applicable secured party.



Inventories:
Raw materials	$	2,400	$	1,422
Work-in-process	1,526		1,255
Finished goods	35,947		30,070
Total	$	39,873	$	32,747



Property and equipment, net:
Furniture and fixtures	$	7,820		$	7,691
Machinery and equipment	120,067			116,031
Leasehold improvements	10,307			8,140
Property and equipment, gross	138,194			131,862
Less: accumulated depreciation and amortization	(111,575		)	(104,641		)
Total	$	26,619		$	27,221