v2.4.0.8
Summary of Significant Accounting Policies (Tables)
|
12 Months Ended |
|
Estimated Useful Lives of Property, Plant and Equipment |
The cost of property, plant, and equipment is depreciated using the straight-line method over the following estimated useful lives of the respective assets, except for leasehold improvements, which are depreciated over the lesser of the estimated useful lives of the respective assets or the related lease terms.
Building |
30 years |
Leasehold improvements |
3 to 5 years |
Equipment and computers |
3 to 5 years |
Furniture and fixtures |
5 years |
|
Changes in Initial Product Warranty Accrual and Expenses Under Initial and Extended Warranties |
Changes in the initial product warranty accrual and the expenses incurred under our initial and extended warranties for the years ended December 31 were as follows (in thousands):
|
Years Ended December 31, |
|
|
2013 |
|
|
2012 |
|
|
2011 |
|
Initial warranty accrual, beginning balance |
$ |
1,699 |
|
|
$ |
2,218 |
|
|
$ |
2,725 |
|
Provision for estimated warranty cost |
|
475 |
|
|
|
1,705 |
|
|
|
1,586 |
|
Warranty expenditures |
|
(1,078 |
) |
|
|
(2,224 |
) |
|
|
(2,093 |
) |
Initial warranty accrual, ending balance |
|
1,096 |
|
|
|
1,699 |
|
|
|
2,218 |
|
Total warranty accrual, long term |
|
— |
|
|
|
— |
|
|
|
— |
|
Total warranty accrual, current portion |
$ |
1,096 |
|
|
$ |
1,699 |
|
|
$ |
2,218 |
|
|
Summary of Income Statement Classification of Compensation Expense |
During the years ended December 31, 2013, 2012, and 2011, the Company recognized compensation cost related to stock options of $1.6 million, $1.6 million, and $1.5 million, respectively, based on the grant date fair value. The net impact to earnings for the years ended December 31, 2013, 2012, and 2011, was $(0.05), $(0.05), and $(0.05) per diluted share, respectively. The following table summarizes the income statement classification of compensation expense associated with share-based payments (in thousands):
|
Years Ended December 31, |
|
|
2013 |
|
|
2012 |
|
|
2011 |
|
Cost of revenue |
$ |
288 |
|
|
$ |
245 |
|
|
$ |
175 |
|
Sales and marketing |
|
585 |
|
|
|
514 |
|
|
|
463 |
|
General and administrative |
|
594 |
|
|
|
668 |
|
|
|
751 |
|
Engineering and development |
|
142 |
|
|
|
173 |
|
|
|
139 |
|
|
$ |
1,609 |
|
|
$ |
1,600 |
|
|
$ |
1,528 |
|
|
Assumptions on Estimation of Stock Option Fair Values |
The stock option fair values were estimated using the Black-Scholes option-pricing model with the following assumptions:
|
2013 |
|
|
2012 |
|
|
2011 |
|
Expected term (years) |
|
3.65 |
|
|
|
3.70 |
|
|
|
4.15 |
|
Volatility |
|
84 |
% |
|
|
97 |
% |
|
|
105 |
% |
Annual dividend per share |
$ |
0.00 |
|
|
$ |
0.00 |
|
|
$ |
0.00 |
|
Risk-free interest rate |
|
1.04 |
% |
|
|
0.77 |
% |
|
|
1.53 |
% |
|
X |
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X |
- Definition
Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 14.F)
-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph A240
-Subparagraph g(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14
-Section F
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901
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- Definition
Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.
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- Definition
Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.
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