v2.4.0.8
|
Accrued Liabilities and Deferred Revenue (Tables)
|
9 Months Ended |
|
|
| Components of Accrued Liabilities |
Accrued liabilities are comprised of the following (in thousands):
|
|
September 30,
2013
|
|
|
December 31,
2012
|
|
|
Payroll and benefits
|
$ | |
1,703 |
|
|
$ | |
2,326 |
|
|
Warranty accrual
|
|
1,330 |
|
|
|
1,699 |
|
|
Sales tax
|
|
166 |
|
|
|
640 |
|
|
Accrued professional services
|
|
940 |
|
|
|
502 |
|
|
Accrued insurance premium
|
|
— |
|
|
|
751 |
|
|
Other
|
|
345 |
|
|
|
349 |
|
|
Accrued liabilities
|
$ | |
4,484 |
|
|
$ | |
6,267 |
|
|
| 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 the Company’s initial and extended warranties, for the three and nine months ended September 30, 2013 and 2012 were as follows (in thousands):
|
|
Three Months Ended
September 30,
|
|
|
Nine Months Ended
September 30,
|
|
|
|
2013
|
|
|
2012
|
|
|
2013
|
|
|
2012
|
|
|
Initial warranty accrual, beginning balance
|
$ | |
1,518 |
|
|
$ | |
1,980 |
|
|
$ | |
1,699 |
|
|
$ | |
2,218 |
|
|
Provision for estimated warranty cost
|
|
69 |
|
|
|
337 |
|
|
|
429 |
|
|
|
711 |
|
|
Warranty expenditures
|
|
(257
|
)
|
|
|
(387
|
)
|
|
|
(798
|
)
|
|
|
(999
|
)
|
|
Initial warranty accrual, ending balance
|
|
1,330 |
|
|
|
1,930 |
|
|
|
1,330 |
|
|
|
1,930 |
|
|
Total warranty accrual, long-term
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
Total warranty accrual, current portion
|
$ | |
1,330 |
|
|
$ | |
1,930 |
|
|
$ | |
1,330 |
|
|
$ | |
1,930 |
|
|
| Summary of Deferred Revenue |
Deferred revenue is comprised of the following (in thousands):
|
|
September 30,
2013
|
|
|
December 31,
2012
|
|
|
Undelivered elements (training, installation, and product and support services)
|
$ | |
1,661 |
|
|
$ | |
1,723 |
|
|
Extended warranty contracts
|
|
1,524 |
|
|
|
1,506 |
|
|
Total deferred revenue
|
|
3,185 |
|
|
|
3,229 |
|
|
Less long-term amounts:
|
|
|
|
|
|
|
|
|
Extended warranty contracts
|
|
(1
|
)
|
|
|
(3
|
)
|
|
Total deferred revenue, long-term
|
|
(1
|
)
|
|
|
(3
|
)
|
|
Total deferred revenue, current portion
|
$ | |
3,184 |
|
|
$ | |
3,226 |
|
|
| X |
- Definition
Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 13.A.4(a).Q1)
-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 8
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6935-107765
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 13
-Section A
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| X |
- Definition
Tabular disclosure of the components of accrued liabilities.
+ References+ Details
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| X |
- 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.
+ References+ Details
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