Balance Sheet Details

Property, Plant and Equipment, net

Property, plant and equipment, net is comprised of the following:



	As of December 31,
	2012			2011
	(In thousands)
Building	$	42,129		$	42,958
Computer software	36,349			34,403
Computer equipment	29,371			27,834
Furniture and fixtures	12,708			10,019
Leasehold improvements	9,731			3,810
Machinery	13,501			9,711
Construction in progress	9,559			8,263
	153,348			136,998
Less accumulated depreciation and amortization	(66,443		)	(55,893		)
	$	86,905		$	81,105

As a result of the interim impairment analysis under Note 6, "Intangible Assets and Goodwill", the Company concluded that its LDT asset group was not able to recover the carrying amount of its LDT assets. Upon completion of this analysis, the Company recorded an impairment charge of $5.8 million and $0.6 million for building improvements and software in its LDT asset group, respectively, which have been netted from the gross carrying amount and accumulated depreciation. See Note 6, "Intangible Assets and Goodwill" for additional details.

As the Company undertook a series of structural improvements to ready the Sunnyvale and Brecksville facilities for its use and retained sufficient continuing involvement to preclude de-recognition of the buildings under the FASB authoritative guidance applicable to sale leaseback for real estate, the Company accounts for the buildings as owned real estate. As of December 31, 2012 and 2011, for the Sunnyvale and Brecksville facilities that has been completed, the Company capitalized $42.1 million and $43.0 million in building based on the estimated fair value of the portion of the unfinished spaces, capitalized interest on the unfinished spaces and construction costs related to the build-out of the facilities. As of December 31, 2012 and 2011, for the additional Sunnyvale space that has not been completed, the Company capitalized $6.7 million and $6.2 million in construction in progress based on the estimated fair value of the portion of the unfinished spaces and capitalized interest on the unfinished spaces. See Note 12, "Commitments and Contingencies" for additional details.

Depreciation expense for the years ended December 31, 2012, 2011 and 2010 was $13.2 million, $11.9 million and $10.1 million, respectively.

Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss is comprised of the following:



	As of December 31,
	2012			2011
	(In thousands)
Foreign currency translation adjustments, net of tax	$	86		$	86
Unrealized loss on available-for-sale securities, net of tax	(386		)	(475		)
Total	$	(300	)	$	(389	)