Balance Sheet Components

9 Months Ended

Oct. 02, 2016

The following provides details relating to certain balance sheet accounts as of October 2, 2016, and January 3, 2016:



	As of
	October 2, 2016			January 3, 2016
	(in thousands)
Inventories:
Raw materials	$	—		$	—
Work-in-process	997			1,720
Finished goods	446			1,158
	$	1,443		$	2,878
Other current assets:
Prepaid expenses	$	916		$	1,184
Other	165			128
	$	1,081		$	1,312
Property and equipment:
Equipment	$	11,488		$	14,531
Software	2,612			3,114
Furniture and fixtures	41			131
Leasehold improvements	708			714
	14,849			18,490
Accumulated depreciation and amortization	(11,776		)	(15,175		)
	$	3,073		$	3,315

Accrued liabilities:
Employee related accruals	$	1,749		$	1,237
Other	326			245
	$	2,075		$	1,482