v3.22.2.2
Balance Sheet Details (Tables)
 9 Months Ended
Oct. 01, 2022
Balance Sheet Related Disclosures [Abstract]  
Summary of accounts receivable, net
Accounts receivable, net consisted of the following (in thousands):
October 1,
2022		December 31,
2021
Accounts receivable$101,220 $85,944 
Allowance for doubtful accounts(693)(725)
$100,527 $85,219 
Summary of inventory
Inventory consisted of the following (in thousands):
October 1,
2022		December 31,
2021
Raw materials$804 $130 
Finished goods140,312 88,750 
$141,116 $88,880 
Summary of property and equipment, net
Property and equipment, net consisted of the following (in thousands):
October 1,
2022		December 31,
2021
Test equipment$43,660 $39,476 
Computer equipment12,024 11,156 
Software9,859 9,013 
Leasehold improvements1,704 1,351 
Furniture and fixtures1,140 1,812 
Total68,387 62,808 
Accumulated depreciation and amortization(44,039)(41,025)
$24,348 $21,783 
Summary of accrued liabilities
Accrued liabilities consisted of the following (in thousands):
October 1,
2022		December 31,
2021
Compensation and related benefits$16,262 $23,165 
Component inventory held by suppliers10,290 7,611 
Current portion of revenue share payments10,284 4,731 
Professional and consulting fees6,993 4,819 
Current portion of warranty and retrofit6,559 7,076 
Customer advances or rebates6,220 4,742 
Taxes payable6,154 4,251 
Freight3,952 3,997 
Operating leases3,853 3,596 
Product returns2,722 1,836 
Operations1,577 1,400 
Other5,707 4,373 
$80,573 $71,597 
Product warranty activities
Changes in the Company’s accrued warranty and retrofit liability were as follows (in thousands):
 Three Months EndedNine Months Ended
October 1,
2022		October 2,
2021		October 1,
2022		October 2,
2021
Balance at beginning of period$8,654 $9,911 $9,594 $9,208 
Accruals for product warranty and retrofit
219 769 396 2,974 
Cost of warranty and retrofit claims
(566)(554)(1,683)(2,056)
Balance at end of period$8,307 $10,126 $8,307 $10,126