4. Balance Sheet Details

Inventories

Inventories, net of allowances, as of September 30, 2012 and December 31, 2011 consisted of the following (in thousands):


	September 30, 2012		December 31, 2011
Raw materials	$	35,121	$	19,703
Work in process		6,250		3,547
Finished goods		22,282		21,538

	$	63,653	$	44,788

Deferred Cost of Revenue

Deferred cost of revenue related to unrecognized revenue on shipments to customers of $1.0 and $2.1 million at September 30, 2012 and December 31, 2011, respectively, is included in other current assets in our Condensed Consolidated Balance Sheets.

Financing Receivables

Our financing receivables consist of $0.8 and $0.3 million of trade receivables having a contractual maturity in excess of one year at September 30, 2012 and December 31, 2011, respectively. Our policy and methodology used to establish our allowance for doubtful accounts have been consistently applied over all periods presented.

Product Warranty Reserves

Product warranty reserve activities are summarized as follows (in thousands):


Balance at January 1, 2011	$	9,232
Provisions, net of releases		10,307
Settlements		(10,662	)

Balance at December 31, 2011	$	8,877
Accrued warranty assumed upon acquisition of Cretaprint		1,386
Provisions, net of releases		7,642
Settlements		(7,803	)

Balance at September 30, 2012	$	10,102

Other Comprehensive Income

The components of accumulated other comprehensive income as of September 30, 2012 and December 31, 2011 consisted of the following (in thousands):


	September 30, 2012		December 31, 2011
Net unrealized investment gains		262	$	86
Currency translation gains		978		1,436
Other		25		(75	)

Accumulated other comprehensive income	$	1,265	$	1,447