DIVESTITURE ASSETS HELD FOR SALE (Tables)

9 Months Ended

Sep. 30, 2012

7. DIVESTITURE ASSETS HELD FOR SALE [Abstract]

Divestiture Assets Held for Sale [Table Text Block]

The net book value of the assets and liabilities that were sold and the related write-downs to fair value for each of the consumer audio and consumer video divestitures were as follows (in thousands):

	Consumer Audio			Consumer Video			Total
Inventory	$	7,707		$	3,058		$	10,765
Prepaid expense	—			60			60
Capitalized software	102			270			372
Fixed assets	454			24			478
Goodwill and intangible assets	9,855			1,662			11,517
Accrued warranty	—			(507		)	(507		)
Net book value of divested assets and liabilities	18,118			4,567			22,685
Less write down to fair value	(6,277		)	(1,567		)	(7,844		)
Estimated fair value	$	11,841		$	3,000		$	14,841
Less costs to sell	$	(1,013	)	$	(888	)	$	(1,901	)
Net assets and liabilities sold	$	10,828		$	2,112		$	12,940