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BALANCE SHEET COMPONENTS
12 Months Ended
Jan. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
BALANCE SHEET COMPONENTS
BALANCE SHEET COMPONENTS
 
January 3,
2016
 
December 28,
2014
 
(in thousands)
Inventories:
 
 
 
Raw materials
$

 
$

Work-in-process
1,720

 
1,191

Finished goods
1,158

 
3,761

 
$
2,878

 
$
4,952

Other current assets:
 
 
 
Prepaid expenses
$
1,184

 
$
1,042

Other
128

 
104

 
$
1,312

 
$
1,146

Property and equipment:
 
 
 
Equipment
$
14,531

 
$
14,047

Software
3,114

 
3,332

Furniture and fixtures
131

 
710

Leasehold improvements
714

 
595

 
18,490

 
18,684

Accumulated depreciation and amortization
(15,175
)
 
(15,467
)
 
$
3,315

 
$
3,217

Accrued liabilities:
 
 
 
Employee related accruals
$
1,237

 
$
1,356

 
 
 
 
Other
$
245

 
218

 
$
1,482

 
$
1,574



The Company recorded depreciation and amortization expense of $1.4 million, $1.5 million and $1.3 million for 2015, 2014 and 2013, respectively. Assets acquired under capital leases and included in property and equipment were $1.0 million and $1.2 million at the end of 2015 and 2014, respectively. The Company recorded accumulated depreciation on leased assets of $503,000 and $689,000 as of the end of 2015 and 2014, respectively. As of January 3, 2016 and December 28, 2014, the capital lease obligation relating to these assets was $489,000 and $416,000 respectively.