CERTAIN BALANCE SHEET COMPONENTS

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



	December 31,
	2015		2014
Prepaid expenses and other current assets:
Prepaid inventories to contract manufacturer ⁽¹⁾	$	8,500	$	—
Prepaid software license to Vislink ⁽²⁾	—		1,233
Other prepayments	8,736		9,713
Deferred cost of revenue	4,601		2,524
Income tax receivable	1,770		2,316
Restricted cash ⁽³⁾	1,093		—
Other	303		1,753
Total	$	25,003	$	17,539

(1) From time to time, the Company makes advance payment to a supplier for future inventory in order to secure more favorable pricing. The Company anticipates that this amount will be offset in the first quarter of 2017 against the accounts payable owed to this supplier.

(2) The prepaid inventories were related to prepayment for software licenses made to Vislink (see Note 5, “Investments in Other Equity Securities” for additional information on Vislink).

(3) The restricted cash balances are held as cash collateral security for certain bank guarantees. These restricted funds are invested in bank deposits and cannot be withdrawn from the Company’s accounts without the prior written consent of the applicable secured party.



	December 31,
	2015		2014
Inventories:
Raw materials	$	5,421	$	1,422
Work-in-process	1,950		1,255
Finished goods	31,448		30,070
Total	$	38,819	$	32,747



	December 31,
	2015			2014
Property and equipment, net:
Furniture and fixtures	$	7,808		$	7,691
Machinery and equipment	93,010			86,766
Capitalized software	29,391			29,265
Leasehold improvements	10,000			8,140
Property and equipment, gross	140,209			131,862
Less: accumulated depreciation and amortization	(113,197		)	(104,641		)
Total	$	27,012		$	27,221



	December 31,
	2015		2014
Accrued liabilities:
Accrued compensation	$	4,688	$	6,655
Accrued incentive compensation	3,476		5,125
Accrued warranty	3,913		4,242
Other	19,277		19,096
Total	$	31,354	$	35,118



	December 31,
	2015		2014
Other non-current Liabilities:
Deferred rent, long-term	$	6,340	$	7,501
Deferred revenue, long-term	3,093		2,890
Other	294		320
Total	$	9,727	$	10,711