DIVESTITURE ASSETS HELD FOR SALE (Tables)

6 Months Ended

Jun. 30, 2012

7. DIVESTITURE ASSETS HELD FOR SALE [Abstract]

Divestiture Assets Held for Sale [Table Text Block]

The assets held-for-sale as of June 30, 2012 and the related write-downs to fair value for each of the consumer audio and consumer video divestitures is as follows (in thousands):

	June 30, 2012
	Consumer Audio			Consumer Video			Total
Inventory	$	7,707		$	3,058		$	10,765
Prepaid expense	—			60			60
Capitalized software	102			270			372
Fixed assets	153			24			177
Goodwill and Intangible Assets	9,855			1,662			11,517
Net book value of assets held-for-sale	17,817			5,074			22,891
Less write down to fair value	(5,976		)	(2,074		)	(8,050		)
Estimated fair value	$	11,841		$	3,000		$	14,841
Less costs to sell	$	(1,013	)	$	(888	)	$	(1,901	)
Net assets held-for-sale	$	10,828		$	2,112		$	12,940