PROPERTY AND EQUIPMENT (Notes)

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

Property and equipment consisted of the following at December 31, 2014 and 2013 (in thousands):



	December 31,
	2014		2013
Computer and video equipment and software	$	113,220	$	107,464
Manufacturing tooling and testbeds	2,327		2,548
Office equipment	4,664		4,737
Furniture, fixtures and other	8,659		10,909
Leasehold improvements	29,431		33,310
	158,301		158,968
Less: Accumulated depreciation and amortization	126,165		123,782
Total	$	32,136	$	35,186

The Company capitalizes certain development costs incurred in connection with its internal use software. For the year ended December 31, 2014, the Company capitalized $3.4 million of contract labor and internal labor costs related to internal use software, and recorded the capitalized costs in Computer and video equipment and software. There were no costs capitalized during the year-ended December 31, 2013 and 2012. Internal use software is amortized on a straight line basis over its estimated useful life and the Company recorded $0.5 million of amortization expense during 2014.

Depreciation and amortization expense related to property and equipment was $16.1 million, $17.8 million and $19.8 million for the years ended December 31, 2014, 2013 and 2012, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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