Details of Selected Balance Sheet Accounts



A summary of inventories is as follows (in thousands):	September 30, 2013			December 31, 2012
Raw materials and subassemblies	$	52,177		$	49,421
Work-in-process	10,645			8,613
Finished goods	30,894			26,880
Reserve for excess and obsolete inventories	(32,312		)	(14,239		)
Total	$	61,404		$	70,675

For the three months ended September 30, 2013, the Company increased its reserve for excess and obsolete inventories by $18.2 million related to write-downs of inventory resulting from the restructuring of its Systems segment. In addition, the Company wrote off $1.1 million of inventory through scrap expense, and wrote down $1.9 million of inventory to a lower of cost or market value as a result of the restructuring. For additional information related to the Company’s restructuring charges, see Note 15 “Restructuring Activities.”



A summary of other long-term liabilities is as follows (in thousands):	September 30, 2013		December 31, 2012
Accrual for loss contingency related to legal proceedings (Note 9)	$	191,776	$	—
Facility restructuring accrual	4,511		5,073
Other long-term liabilities	10,757		3,058
Total	$	207,044	$	8,131

At December 31, 2012, the Company had an accrual for loss contingency related to legal proceedings of $10.0 million, which was reflected in Accrued Expenses. During 2013, that amount was reclassified into other long-term liabilities.