Adjustments to Condensed Consolidated Statement of Cash Flows

The following table presents the impact of the financial statement adjustments on the Company’s previously reported condensed consolidated statement of cash flows for the three months ended March 31, 2012 (in thousands):



	Three Months Ended
	March 31, 2012
	As Previously Reported			Revenue Restatement Adjustments			Other Restatement Adjustments			Discontinued Operations		As Restated
Cash flows from operating activities:
Net (loss) income	$	(12,977	)	29,808			$	(766	)	—		$	16,065
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	7,574			—			298			—		7,872
Recovery of doubtful accounts	(77		)	—			(34		)	—		(111		)
Gain on disposal of fixed assets	(2		)	—			2			—		—
Stock-based compensation expense	3,133			—			(222		)	—		2,911
Non-cash interest expense	73			—			—			—		73
Foreign currency transaction losses (gains)	2,298			—			(3,326		)	—		(1,028		)
Provision for deferred taxes	372			—			—			—		372
Changes in operating assets and liabilities:
Accounts receivable	16,857			1,472			(22		)	—		18,307
Inventories	7,731			—			(1,181		)	—		6,550
Prepaid expenses and other current assets	(975		)	—			1,386			—		411
Accounts payable	(5,376		)	—			—			—		(5,376		)
Accrued expenses, compensation and benefits and other liabilities	(12,338		)	—			1,501			—		(10,837		)
Income taxes payable	(766		)	—			2,150			—		1,384
Deferred revenues	13,431			(31,280		)	(1		)	—		(17,850		)
Net cash provided by operating activities	18,958			—			(215		)	—		18,743

Cash flows from investing activities:
Purchases of property and equipment	(3,588		)	—			(1		)	—		(3,589		)
Change in other long-term assets	1,318			—			(1,684		)	—		(366		)
Net cash used in investing activities	(2,270		)	—			(1,685		)	—		(3,955		)

Cash flows from financing activities:
Proceeds from issuance of common stock under employee stock plans	(172		)	—			454			—		282
Common stock repurchases for tax withholdings for net settlement of equity awards	—			—			(454		)	—		(454		)
Proceeds from revolving credit facilities	1,000			—			—			—		1,000
Payments on revolving credit facilities	(1,000		)	—			—			—		(1,000		)
Net cash used in financing activities	(172		)	—			—			—		(172		)

Effect of exchange rate changes on cash and cash equivalents	310			—			1,900			—		2,210
Net increase in cash and cash equivalents	16,826			—			—			—		16,826
Cash and cash equivalents at beginning of period	32,855			—			—			—		32,855
Cash and cash equivalents at end of period	$	49,681		$	—		$	—		$	—	$	49,681