Polycom (PLCM) 10-Q 4 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 01, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Trading Symbol	PLCM
Entity Registrant Name	POLYCOM INC
Entity Central Index Key	1,010,552
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		135,810,169

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 576,516	$ 435,093
Short-term investments	126,238	184,242
Trade receivables, net	154,212	187,888
Inventories	96,748	89,392
Prepaid expenses and other current assets	50,118	52,852
Total current assets	1,003,832	949,467
Property and equipment, net	93,123	101,853
Long-term investments	18,788	46,484
Goodwill	558,659	558,775
Purchased intangibles, net	9,648	14,065
Deferred taxes	86,659	89,865
Other assets	20,994	21,738
Total assets	1,791,703	1,782,247
Current liabilities
Accounts payable	78,444	73,472
Accrued payroll and related liabilities	32,977	38,781
Taxes payable	2,130	4,342
Deferred revenue	174,119	170,559
Current portion of long-term debt	5,717	5,717
Other accrued liabilities	74,607	85,095
Total current liabilities	367,994	377,966
Long-term deferred revenue	83,272	86,191
Taxes payable	10,382	9,983
Deferred taxes		135
Long-term debt	225,940	228,799
Other non-current liabilities	24,074	25,964
Total liabilities	711,662	729,038
Commitments and contingencies (Note 8)
Stockholders' equity
Common stock, $0.0005 par value; authorized: 350,000,000 shares; issued and outstanding: 135,771,115 shares at June 30, 2016 and 132,665,165 shares at December 31, 2015	68	66
Additional paid-in capital	1,202,263	1,167,701
Accumulated deficit	(120,017)	(113,355)
Accumulated other comprehensive loss	(2,273)	(1,203)
Total stockholders' equity	1,080,041	1,053,209
Total liabilities and stockholders' equity	$ 1,791,703	$ 1,782,247

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2016	Dec. 31, 2015
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.0005	$ 0.0005
Common stock, shares authorized	350,000,000	350,000,000
Common stock, shares issued	135,771,115	132,665,165
Common stock, shares outstanding	135,771,115	132,665,165

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenues:
Product revenues	$ 201,715	$ 221,896	$ 404,975	$ 455,583
Service revenues	86,064	94,679	172,879	191,692
Total revenues	287,779	316,575	577,854	647,275
Cost of revenues:
Cost of product revenues	94,029	95,752	189,084	197,021
Cost of service revenues	32,478	34,898	63,669	71,509
Total cost of revenues	126,507	130,650	252,753	268,530
Gross profit	161,272	185,925	325,101	378,745
Operating expenses:
Sales and marketing	82,505	89,433	161,968	180,292
Research and development	43,981	46,545	87,051	95,882
General and administrative	20,291	22,269	40,401	43,436
Amortization of purchased intangibles	2,017	2,417	4,217	4,834
Restructuring costs	6,007	343	13,509	367
Transaction-related costs	7,887		12,131
Total operating expenses	162,688	161,007	319,277	324,811
Operating (loss) income	(1,416)	24,918	5,824	53,934
Interest and other income (expense), net:
Interest expense	(1,668)	(1,523)	(3,305)	(3,007)
Other income (expense), net	1,966	1,345	2,835	1,367
Interest and other income (expense), net	298	(178)	(470)	(1,640)
(Loss) income before provision for income taxes	(1,118)	24,740	5,354	52,294
Provision for income taxes	8,879	5,093	12,016	11,449
Net (loss) income	$ (9,997)	$ 19,647	$ (6,662)	$ 40,845
Basic net (loss) income per share	$ (0.07)	$ 0.15	$ (0.05)	$ 0.30
Diluted net (loss) income per share	$ (0.07)	$ 0.14	$ (0.05)	$ 0.30
Number of shares used in computation of net (loss) income per share:
Basic	135,700	134,057	134,934	134,417
Diluted	135,700	137,347	134,934	138,290

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net (loss) income	$ (9,997)	$ 19,647	$ (6,662)	$ 40,845
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments	(2,015)	8	(951)	191
Unrealized gains/losses on investments:
Unrealized holding gains (losses) arising during the period	66	(27)	292	62
Net losses reclassified into earnings	(15)	(1)	(8)	(4)
Net unrealized gains (losses) on investments	51	(28)	284	58
Unrealized gains/losses on hedging securities:
Unrealized hedge gains (losses) arising during the period	728	(1,723)	(899)	4,575
Net unrealized gains/(losses) on hedging securities	1,165	(3,150)	(403)	590
Other comprehensive (loss) income	(799)	(3,170)	(1,070)	839
Comprehensive (loss) income	(10,796)	16,477	(7,732)	41,684
Product revenues
Unrealized gains/losses on hedging securities:
Net (gains) losses reclassified into earnings for revenue/expense hedges	(308)	(3,629)	(1,606)	(10,265)
Operating Expenses
Unrealized gains/losses on hedging securities:
Net (gains) losses reclassified into earnings for revenue/expense hedges	$ 745	$ 2,202	$ 2,102	$ 6,280

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net (loss) income	$ (6,662)	$ 40,845
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	23,663	27,210
Amortization of purchased intangibles	4,417	5,629
Amortization of capitalized software development costs for products to be sold	2,140	1,354
Amortization of debt issuance costs	267	266
Amortization of discounts and premiums on investments, net	645	1,090
Write-down of excess and obsolete inventories	5,477	6,810
Stock-based compensation expense	33,087	18,943
Excess tax benefits from stock-based compensation expense	(1,405)	(3,487)
Loss on disposal of property and equipment	175	544
Changes in assets and liabilities:
Trade receivables	33,601	8,245
Inventories	(12,880)	(6,791)
Deferred taxes	(4,435)	(2,744)
Prepaid expenses and other assets	2,362	4,960
Accounts payable	4,058	(19,229)
Taxes payable	5,296	9,663
Other accrued liabilities and deferred revenue	(17,540)	(30,160)
Net cash provided by operating activities	72,266	63,148
Cash flows from investing activities:
Purchases of property and equipment	(13,508)	(23,922)
Capitalized software development costs for products to be sold	(1,446)	(2,311)
Purchases of investments	(78,222)	(107,675)
Proceeds from sales of investments	13,937	6,892
Proceeds from maturities of investments	149,699	97,187
Net cash provided by (used in) investing activities	70,460	(29,829)
Cash flows from financing activities:
Proceeds from issuance of common stock under employee option and stock purchase plans	10,811	12,528
Payments on debt	(3,126)	(3,125)
Purchase and retirement of common stock under share repurchase plan		(64,999)
Purchase and retirement of common stock for tax withholdings on vesting of employee stock-based awards	(9,772)	(11,769)
Excess tax benefits from stock-based compensation expense	1,405	3,487
Net cash used in financing activities	(682)	(63,878)
Effect of exchange rate changes on cash and cash equivalents	(621)
Net increase (decrease) in cash and cash equivalents	141,423	(30,559)
Cash and cash equivalents, beginning of period	435,093	443,132
Cash and cash equivalents, end of period	$ 576,516	$ 412,573

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited financial statements, consisting of the condensed consolidated balance sheet as of June 30, 2016, the condensed consolidated statements of operations for the three and six months ended June 30, 2016 and 2015, the condensed consolidated statements of comprehensive (loss) income for the three and six months ended June 30, 2016 and 2015, and the condensed consolidated statements of cash flows for the six months ended June 30, 2016 and 2015, have been prepared in accordance with accounting principles generally accepted in the United States of America in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. In addition, the condensed consolidated balance sheet at December 31, 2015 has been derived from the audited consolidated financial statements as of that date. Accordingly, these condensed consolidated financial statements do not include all of the information and notes typically found in the audited consolidated financial statements and notes thereto included in the Annual Report on Form 10-K of Polycom, Inc. and its subsidiaries (the “Company”). In the opinion of management, the accompanying unaudited financial statements have been prepared on a basis consistent with the Company’s December 31, 2015 audited financial statements and all adjustments (consisting of normal recurring adjustments) considered necessary for a fair statement have been included. For further information, refer to the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K as amended for the year ended December 31, 2015. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates and operating results for the three and six months ended June 30, 2016 and are not necessarily indicative of the results that may be expected for the year ending December 31, 2016. Definitive Agreement and Plan of Merger with Mitel Networks Corporation On April 15, 2016, the Company entered into a definitive Agreement and Plan of Merger with Mitel Networks Corporation (“Mitel”) to be acquired for $3.12 in cash and 1.31 common shares of Mitel for each share of our common stock. Subsequent Event On July 8, 2016, the Company terminated the definitive Agreement and Plan of Merger with Mitel and entered into a definitive Agreement and Plan of Merger with Triangle Private Holdings I, LLC (“NewCo”), an entity affiliated with Siris Capital Group, LLC (“Siris”) to be acquired for $12.50 in cash for each share of the Polycom common stock (the “Merger”). Consummation of the Merger is subject to customary closing conditions, including, without limitation, (i) the absence of certain legal impediments, (ii) the expiration or termination of the required waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended, (iii) antitrust regulatory approval in Germany and Russia, and (iv) approval by the Company’s stockholders of the Merger. In connection with terminating the definitive agreement with Mitel, the Company paid a termination fee of $60.0 million to Mitel (the “Mitel Termination Fee”) on July 8, 2016, which was reimbursed by NewCo on July 22, 2016. If the Company terminates the definitive agreement with NewCo under specified circumstances, the Company may be required to pay NewCo a $60.0 million termination fee and/or repay to NewCo the Mitel Termination Fee that NewCo reimbursed to the Company.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Recent Accounting Pronouncements	2. RECENT ACCOUNTING PRONOUNCEMENTS In June 2016, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update which amends the current guidance related to accounting for credit losses on certain financial instruments by replacing the incurred loss model with a forward-looking expected loss model. The standard is effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In March 2016, the FASB issued an accounting standard update which simplifies accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The standard is effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company is evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In March 2016, the FASB issued an accounting standard update which clarifies that a change in the counterparty to a derivative instrument that has been designated as a hedging instrument does not require de-designation provided that all other hedge accounting criteria continue to be met. The standard is effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal year beginning after December 15, 2016. Early adoption is permitted. The standard can be applied either on a prospective basis or a modified retrospective basis. The Company is evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In February 2016, the FASB issued an accounting standard update which requires a lessee to generally recognize a right-of-use asset and a lease liability on the balance sheet. The standard is effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2018. Early adoption is permitted. The standard will be applied using a modified retrospective approach. The Company is evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In May 2014, the FASB issued an accounting standard update which provides companies with a single model for use in accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific revenue guidance. The core principle of the model is to recognize revenue when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. In August 2015, the FASB issued an accounting standard update to defer the effective date by one year to December 15, 2017 for interim and annual reporting periods beginning after that date and permitted early adoption of the standard, but not before the original effective date of December 15, 2016. Companies may use either a full retrospective or a modified retrospective approach to adopt the standard. In March 2016, the FASB issued an accounting standard update which clarifies the principal versus agent assessment in the new revenue recognition guidance. In April 2016, the FASB issued an accounting standard update which clarifies identifying performance obligations and the licensing implementation guidance in the new revenue recognition guidance. In May 2016, the FASB issued an accounting standard update which provides various narrow-scope improvements and practical expedients related to the new revenue recognition guidance. The Company is evaluating the potential effects of the adoption of these standards on its consolidated financial statements and disclosures.

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2016
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	3. DISCONTINUED OPERATIONS On December 4, 2012, the Company completed the disposition of the net assets of its enterprise wireless voice solutions (“EWS”) business to Mobile Devices Holdings, LLC, a Delaware limited liability corporation. Additional cash consideration of up to $12.5 million is payable to Polycom over this fiscal year subject to certain conditions, including meeting certain agreed-upon EBITDA-based milestones for the fiscal year ending December 31, 2016. These conditions were not met for the fiscal year ended December 31, 2015. Such additional cash consideration will be accounted for as a gain on sale of discontinued operations, net of taxes, when it is realized or realizable. For the six months ended June 30, 2016 and 2015, there were no realized gains on sale of discontinued operations.

Accounts Receivable Financing

Accounts Receivable Financing	6 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
Accounts Receivable Financing	4. ACCOUNTS RECEIVABLE FINANCING The Company has a financing agreement with an unrelated third party financing company (the “Financing Agreement”) whereby the Company offers distributors and resellers direct or indirect financing on their purchases of the Company’s products and services. In return, the Company agrees to pay the financing company a fee based on a defined percentage of the transaction amount financed. In certain instances, these financing arrangements result in a transfer of the Company’s receivables, without recourse, to the financing company. If the transaction meets the applicable criteria under Accounting Standards Codification (“ASC”) 860 and is accounted for as a sale of financial assets, the accounts receivable are excluded from the balance sheet upon the third party financing company’s payment remittance to the Company. In certain legal jurisdictions, the arrangement fees that involve maintenance services or products bundled with maintenance at one price do not qualify as a sale of financial assets in accordance with the authoritative guidance. Accordingly, accounts receivable related to these arrangements are accounted for as a secured borrowing in accordance with ASC 860, and the Company records a liability for any cash received, while maintaining the associated accounts receivable balance until the distributor or reseller remits payment to the third-party financing company. In the three and six months ended June 30, 2016, total transactions entered into pursuant to the terms of the Financing Agreement were $53.1 million and $104.9 million, respectively, of which $29.4 million and $59.5 million, respectively, were related to the transfer of the financial assets arrangement. In the three and six months ended June 30, 2015, total transactions entered into were $53.0 million and $117.6 million, respectively, of which $33.7 million and $72.9 million, respectively, were related to the transfer of the financial assets arrangement. The financing of these receivables accelerated the collection of the Company’s cash and reduced its credit exposure. The amount due from the financing company as of June 30, 2016 and December 31, 2015 was $31.4 million and $32.7 million, respectively, of which $16.4 million and $22.1 million, respectively, was related to the accounts receivable transferred, and is included in “Trade receivables, net” in the Company’s condensed consolidated balance sheets. Fees incurred pursuant to the Financing Agreement were $1.0 million and $0.8 million for the three months ended June 30, 2016 and 2015, respectively, and were $1.8 million and $1.7 million for the six months ended June 30, 2016 and 2015, respectively. Those fees were recorded as reductions to revenues.

Goodwill, Purchased Intangibles

Goodwill, Purchased Intangibles, and Software Development Costs	6 Months Ended
	Jun. 30, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill, Purchased Intangibles, and Software Development Costs	5. GOODWILL, PURCHASED INTANGIBLES, AND SOFTWARE DEVELOPMENT COSTS Goodwill The following table presents the changes to the Company’s goodwill by segment during the six months ended June 30, 2016 (in thousands): Americas EMEA APAC Total Balance at December 31, 2015 $ 308,159 $ 101,882 $ 148,734 $ 558,775 Foreign currency translation — — (116 ) (116 ) Balance at June 30, 2016 $ 308,159 $ 101,882 $ 148,618 $ 558,659 Purchased Intangible Assets and Software Development Costs The following table presents details of the Company’s total purchased intangible assets and capitalized software development costs for products to be sold as of the following periods (in thousands): June 30, 2016 December 31, 2015 Gross Value Accumulated Amortization & Net Value Gross Value Accumulated Amortization & Impairment Net Value Core and developed technology $ 81,178 $ (81,145 ) $ 33 $ 81,178 $ (80,945 ) $ 233 Customer and partner relationships 79,525 (70,828 ) 8,697 79,525 (66,742 ) 12,783 Non-compete agreements 1,800 (1,800 ) — 1,800 (1,700 ) 100 Trade name 3,400 (3,400 ) — 3,400 (3,369 ) 31 Finite-lived intangible assets 165,903 (157,173 ) 8,730 165,903 (152,756 ) 13,147 Indefinite-lived trade name 918 — 918 918 — 918 Total acquired intangible assets $ 166,821 $ (157,173 ) $ 9,648 $ 166,821 $ (152,756 ) $ 14,065 Capitalized software development costs for products to be sold $ 14,604 $ (7,142 ) $ 7,462 $ 12,993 $ (5,002 ) $ 7,991 Purchased intangibles include a purchased trade name of $0.9 million with an indefinite life as the Company expects to generate cash flows related to this asset indefinitely. The following table summarizes the amortization expenses recorded in the following periods (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Amortization of purchased intangibles in revenues $ — $ 19 $ — $ 38 Amortization of purchased intangibles in cost of product revenues 100 100 200 757 Amortization of purchased intangibles in operating expenses 2,017 2,417 4,217 4,834 Total amortization of purchased intangibles $ 2,117 $ 2,536 $ 4,417 $ 5,629 Amortization of purchased intangibles is not allocated to the Company’s segments. The estimated future amortization expense as of June 30, 2016 is as follows (in thousands): Year ending December 31, Amount Remainder of 2016 $ 4,061 2017 4,669 Total $ 8,730 In the six months ended June 30, 2016 and 2015, the Company capitalized approximately $1.6 million and $2.5 million of software development costs, respectively, for internally developed software products to be marketed and sold to customers after the point that technological feasibility has been reached and before the products are available for general release. The capitalized costs are being amortized over the estimated product useful life, generally three years, beginning when the products are available for general release. Management expects that the capitalized software development costs are recoverable from future gross profits generated by these products and services.

Restructuring Costs

Restructuring Costs	6 Months Ended
	Jun. 30, 2016
Restructuring And Related Activities [Abstract]
Restructuring Costs	6. RESTRUCTURING COSTS The Company recorded $6.0 million and $0.3 million of net restructuring costs during the three months ended June 30, 2016 and 2015, respectively, and $13.5 million and $0.4 million during the six months ended June 30, 2016 and 2015, respectively. The restructuring costs during the six months ended June 30, 2016 were primarily related to certain actions announced in December 2015, which included reduction of approximately 11 percent of the Company’s global workforce that is expected to be substantially complete by the fourth quarter of 2016 and charges related to vacating certain leased facilities. These actions were designed to improve the Company's profitability by strategically investing in more accretive areas of the business and further leveraging its outsource partners. As of June 30, 2016, the Company has recorded a cumulative amount of $24.0 million in restructuring costs in connection with these actions, of which $13.5 million of restructuring costs were incurred during the six months ended June 30, 2016, and expects the remaining charges related to these actions to be approximately $1 million. The following table summarizes the changes in the Company’s restructuring reserves during the six months ended June 30, 2016 (in thousands): Severance/Other Facilities Other Total Balance at December 31, 2015 $ 8,072 $ 18,455 $ 801 $ 27,328 Additions to the reserve, net 9,072 3,958 — 13,030 Interest accretion — 479 — 479 Non-cash adjustments — 3 — 3 Cash payments (12,027 ) (4,391 ) (801 ) (17,219 ) Balance at June 30, 2016 $ 5,117 $ 18,504 $ — $ 23,621 As of June 30, 2016, the restructuring reserve was primarily comprised of facilities-related liabilities pertaining to previous restructuring actions. At the time the reserve was initially set up, the Company calculated the fair value of its facilities-related liabilities based on the discounted future lease payments less sublease assumptions. This fair value measurement is classified as a Level 3 measurement under ASC 820. The key assumptions used in the valuation model include discount rates, cash flow projections, and estimated sublease income. These assumptions involve significant judgment, are based on management’s estimate of current and forecasted market conditions and are sensitive and susceptible to change.

Balance Sheet Details

Balance Sheet Details	6 Months Ended
	Jun. 30, 2016
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Details	7. BALANCE SHEET DETAILS Trade receivables, net consist of the following (in thousands): June 30, 2016 December 31, 2015 Gross trade receivables $ 211,748 $ 242,911 Returns and other reserves (54,572 ) (52,000 ) Allowance for doubtful accounts (2,964 ) (3,023 ) Total $ 154,212 $ 187,888 Inventories consist of the following (in thousands): June 30, 2016 December 31, 2015 Raw materials $ 671 $ 824 Work in process — 117 Finished goods 96,077 88,451 Total $ 96,748 $ 89,392 Prepaid expenses and other current assets consist of the following (in thousands): June 30, 2016 December 31, 2015 Non-trade receivables $ 8,147 $ 7,689 Prepaid expenses 33,200 33,174 Derivative assets 6,873 10,396 Other current assets 1,898 1,593 Total $ 50,118 $ 52,852 Deferred revenue consists of the following (in thousands): June 30, 2016 December 31, 2015 Short-term: Service $ 170,545 $ 165,594 License 3,574 4,965 Total $ 174,119 $ 170,559 Long-term: Service $ 78,398 $ 82,598 License 4,874 3,593 Total $ 83,272 $ 86,191 Changes in deferred service revenue during the six months ended June 30, 2016 and 2015 are as follows (in thousands): Six Months Ended June 30, 2016 June 30, 2015 Balance at beginning of period $ 248,192 $ 257,280 Additions to deferred service revenue 180,307 167,332 Amortization of deferred service revenue (179,556 ) (170,232 ) Balance at end of period $ 248,943 $ 254,380 Changes in deferred license revenue during the six months ended June 30, 2016 and 2015 are as follows (in thousands): Six Months Ended June 30, 2016 June 30, 2015 Balance at beginning of period $ 8,558 $ 5,524 Additions to deferred license revenue 2,508 1,766 Amortization of deferred license revenue (2,618 ) (1,238 ) Balance at end of period $ 8,448 $ 6,052 The current portion of other accrued liabilities consists of the following (in thousands): June 30, 2016 December 31, 2015 Accrued expenses $ 27,703 $ 25,179 Accrued co-op expenses 1,979 2,670 Restructuring reserves 13,054 16,187 Warranty obligations 8,526 10,172 Derivative liabilities 6,722 6,031 Employee stock purchase plan withholdings — 9,668 Other accrued liabilities 16,623 15,188 Total $ 74,607 $ 85,095 Changes in warranty obligations during the six months ended June 30, 2016 and 2015 are as follows (in thousands): Six Months Ended June 30, 2016 June 30, 2015 Balance at beginning of period $ 10,172 $ 11,613 Accruals for warranties issued during the period 4,797 6,811 Actual charges against warranty reserve during the period (6,443 ) (7,277 ) Balance at end of period $ 8,526 $ 11,147

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. COMMITMENTS AND CONTINGENCIES Litigation and SEC Investigation From time to time, the Company is involved in claims and legal proceedings that arise in the ordinary course of business. The Company expects that the number and significance of these matters will increase as its business expands. In particular, the Company faces an increasing number of patent and other intellectual property claims as the number of products and competitors in Polycom’s industry grows and the functionality of video, voice, data and web conferencing products overlap. Any claims or proceedings against the Company, whether meritorious or not, could be time consuming, result in costly litigation, require significant amounts of management time, result in the diversion of significant operational resources, or require the Company to enter into royalty or licensing agreements which, if required, may not be available on terms favorable to the Company or at all. If management believes that a loss arising from these matters is probable and can be reasonably estimated, the Company will record a reserve for the loss. As additional information becomes available, any potential liability related to these matters is assessed and the estimates revised. Based on currently available information, management does not believe that the ultimate outcomes of these unresolved matters, individually and in the aggregate, are likely to have a material adverse effect on the Company’s financial position, liquidity or results of operations. However, litigation is subject to inherent uncertainties, and the Company’s view of these matters may change in the future. Were an unfavorable outcome to occur, there exists the possibility of a material adverse impact on the Company’s financial position and results of operations or liquidity for the period in which the unfavorable outcome occurs or becomes probable, and potentially in future periods. Following the announcement of the execution of the merger agreement with Mitel Networks Corporation, a purported stockholder class action, styled Solak v. Leav, et al., No. 5:16-cv-03128-HRL, was filed on June 8, 2016 in the United States District Court for the Northern District of California, which is referred to as the Solak complaint. The Solak complaint named as defendants current and former members of the Polycom Board, Mitel, and the merger sub, which are collectively referred to as the defendants. The Solak complaint alleged that the defendants violated Section 14(a) of the Exchange Act and Rule 14a-9 promulgated thereunder by failing to disclose all material information in connection with the proxy statement/prospectus related to the Mitel transaction. The Solak complaint also alleged that the current and former members of the Polycom Board violated Section 20(a) of the Exchange Act by acting as control persons of Polycom in connection with the purported omissions from the proxy statement/prospectus described above. Finally, the Solak complaint alleged that the current and former members of the Polycom Board breached their fiduciary duties to Polycom’s stockholders in connection with the merger and that Mitel and its merger sub aided and abetted the purported breaches of fiduciary duty. In support of these claims, the Solak complaint alleged, among other things, that the Polycom Board failed to disclose all material information regarding the merger, that the merger consideration undervalued Polycom, that the sales process that resulted in entry into the merger agreement was flawed, and that the merger agreement contained unreasonable deal protection devices that purportedly preclude competing offers and unduly favor Mitel. The action sought injunctive relief, including enjoining or rescinding the merger, and an award of other unspecified attorneys’ and other fees and costs, in addition to other relief. As a result of the transaction with Mitel being terminated and Polycom’s entry into the merger agreement with an entity affiliated with Siris, the suit was dismissed. On July 23, 2013, the Company announced that Andrew M. Miller had resigned from the positions of Chief Executive Officer and President of Polycom and from Polycom’s Board of Directors. The Company disclosed that Mr. Miller’s resignation came after a review by the Audit Committee of certain expense submissions by Mr. Miller, where the Audit Committee found certain irregularities in the submissions, for which Mr. Miller had accepted responsibility. Specifically, the Audit Committee determined that Mr. Miller improperly submitted personal expenses to Polycom for payment as business expenses and, in doing so, submitted to Polycom false information about the nature and purpose of expenses. Mr. Miller has reached a settlement with the SEC. SEC Investigation . As previously disclosed, the Company has cooperated with the Enforcement Staff of the SEC in connection with its investigation focused on Mr. Miller's expenses and his resignation. On March 31, 2015 the Company entered into a settlement with the SEC. Under the terms of the settlement in which the Company did not admit or deny the SEC’s findings, the Company paid $750,000 in a civil penalty, and agreed not to commit or cause any violations of certain provisions of the Securities Exchange Act of 1934 and related rules. On January 26, 2016, Mr. Miller reached a settlement with the SEC. Under the terms of the settlement, Mr. Miller agreed to pay $450,000, of which, $200,000 was paid to Polycom. Class Action Lawsuit . On July 26, 2013, a purported shareholder class action, initially captioned ., Case No. 3:13-cv-03476-SC, and presently captioned , ., Case No. 3:13-cv-03476-SC, was filed in the United States District Court for the Northern District of California against the Company and certain of its current and former officers and directors. On December 13, 2013, the Court appointed a lead plaintiff and approved lead and liaison counsel. On February 24, 2014, the lead plaintiff filed a first amended complaint. The amended complaint alleged that, between January 20, 2011 and July 23, 2013, the Company issued materially false and misleading statements or failed to disclose information regarding the Company’s business, operational and compliance policies, including with respect to its former Chief Executive Officer’s expense submissions and the Company’s internal controls. The lawsuit further alleged that the Company’s financial statements were materially false and misleading. The amended complaint alleged violations of the federal securities laws and sought unspecified compensatory damages and other relief. On April 3, 2015, the Court dismissed all claims against Polycom and granted plaintiffs leave to amend. The lead plaintiff filed a second complaint on May 4, 2015. Polycom and the individual defendants moved to dismiss the second amended complaint on June 26, 2015. On January 8, 2016, the parties executed a settlement agreement. The proposed settlement is subject to, and contingent upon, the Court’s review and approval. The lead plaintiff moved for preliminary approval of the settlement. The Court has issued an order preliminarily approving the settlement and has scheduled a hearing for August 2016 to consider final approval of the settlement. If the settlement is approved, the settlement payment will be made by Polycom’s insurance carrier. Derivative Lawsuits . On August 21, 2013 and October 16, 2013, two purported shareholder derivative suits, captioned , Case No. 5:13-cv-03880, and ., Case No. 5:13-cv-04810, respectively, were filed in the United States District Court for the Northern District of California against certain of the Company’s current and former officers and directors. On October 31, 2013, these two federal derivative actions were consolidated into , Lead Case No. 3:13-cv-03880. On January 13, 2015, the Court dismissed the operative complaint and granted plaintiffs leave to amend. On April 3, 2015, the Court approved a stipulation dismissing the action with prejudice and entering judgment in favor of defendants. On November 22, 2013 and December 13, 2013, two purported shareholder derivative suits, captioned Ware v. Miller, et al. Clem v. Miller, et al In re Polycom, Inc. Derivative Shareholder Litigation The California state consolidated derivative lawsuit purports to assert claims on behalf of the Company, which is named as a nominal defendant in the actions. The original California state complaints allege claims for breach of fiduciary duty, unjust enrichment, and corporate waste, and allege certain defendants failed to maintain adequate internal controls and issued, or authorized the issuance of, materially false and misleading statements, including with respect to the Company’s former Chief Executive Officer’s expense submissions and the Company’s internal controls. The complaints further allege that certain defendants approved an unjustified separation agreement and caused the Company to repurchase its own stock at artificially inflated prices. The complaints seek unspecified compensatory damages, corporate governance reforms, and other relief. At this time, the Company is unable to estimate any range of reasonably possible loss relating to the derivative actions. Officer and Director Indemnifications As permitted or required under Delaware law and to the maximum extent allowable under that law, the Company has certain obligations to indemnify its current and former officers and directors for certain events or occurrences while the officer or director is, or was serving, at the Company’s request in such capacity. The maximum potential amount of future payments the Company could be required to make under these indemnification obligations is unlimited; however, the Company has a director and officer insurance policy that mitigates the Company’s exposure and enables the Company to recover a portion of any future amounts paid. Other Indemnifications As is customary in the Company’s industry, as provided for in local law in the United States, and other jurisdictions, the Company’s standard contracts provide remedies to its customers, such as defense, settlement, or payment of judgment for intellectual property claims related to the use of its products. From time to time, the Company indemnifies customers against combinations of loss, expense, or liability arising from various trigger events related to the sale and the use of its products and services. In addition, from time to time, the Company also provides protection to customers against claims related to undiscovered liabilities, additional product liability or environmental obligations.

Debt

Debt	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt	9. DEBT In September 2013, the Company entered into a Credit Agreement (the “Credit Agreement”) that provides for a $250.0 million term loan (the “Term Loan”) maturing on September 13, 2018 (the “Maturity Date”), which bears interest at the Company’s option at either a base rate as set forth in the Credit Agreement plus a spread of 0.50% to 1.00%, or a reserve adjusted LIBOR rate plus a spread of 1.50% to 2.00% based on the Company’s consolidated leverage ratio for the preceding four fiscal quarters. The Term Loan is payable in quarterly installments of principal equal to approximately $1.6 million which began on December 31, 2013, with the remaining outstanding principal amount of the Term Loan being due and payable on the Maturity Date. The Company may prepay the Term Loan, in whole or in part, at any time without premium or penalty. Amounts repaid or prepaid may not be borrowed again. The Term Loan is secured by substantially all the assets of the Company and certain domestic subsidiaries of the Company that are guarantors under the Credit Agreement, subject to certain exceptions and limitations. The Credit Agreement contains customary affirmative and negative covenants, and financial covenants consisting of a consolidated fixed charge coverage ratio and a consolidated secured leverage ratio. The Company was in compliance with these covenants as of June 30, 2016. The Credit Agreement also includes customary events of default, including in the event of change of control, the occurrence of which could result in the acceleration of the obligations under the Credit Agreement. Under certain circumstances, a default interest rate will apply on all obligations during the existence of an event of default under the Credit Agreement at a per annum rate equal to 2.00% above the applicable interest rate for any overdue principal and 2.00% above the rate applicable for base rate loans for any other overdue amounts. At June 30, 2016, the weighted average interest rate on the Term Loan was 2.46%, the accrued interest on the Term Loan was $0.6 million, and the current and noncurrent portion of the outstanding Term Loan was $5.7 million and $225.9 million, respectively, net of unamortized debt issuance costs of $1.2 million. The following table sets forth total interest expense recognized on the Term Loan (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Contractual interest expense $ 1,426 $ 1,292 $ 2,852 $ 2,550 Amortization of debt issuance costs 134 133 267 266 Total $ 1,560 $ 1,425 $ 3,119 $ 2,816 As of June 30, 2016, future principal payments for long-term debt, including the current portion, are summarized as follows (in thousands): Amount Remainder of 2016 $ 3,126 2017 6,250 2018 223,437 Total $ 232,813

Investments

Investments	6 Months Ended
	Jun. 30, 2016
Investments Debt And Equity Securities [Abstract]
Investments	10. INVESTMENTS The Company had cash and cash equivalents of $576.5 million and $435.1 million at June 30, 2016 and December 31, 2015, respectively. Cash and cash equivalents generally consist of cash in banks, as well as highly liquid investments in money market funds, time deposits, savings accounts, commercial paper, U.S. government securities, U.S. government agency securities and corporate debt securities. The Company’s U.S. government securities are mostly comprised of direct U.S. Treasury obligations that are guaranteed by the U.S. government and U.S. government agency securities that are mostly comprised of U.S. government agency instruments, including mortgage-backed securities. The Company’s non-U.S. government securities are mostly comprised of non-U.S. government instruments, mainly state, municipal and foreign government securities. To ensure that the investment portfolio is sufficiently diversified, the Company’s investment policy requires that a certain percentage of the Company’s portfolio be invested in these types of securities. The Company’s corporate debt securities are comprised of publicly-traded domestic and foreign corporate debt securities. The Company does not purchase auction rate securities, and investments are in instruments that meet high quality credit rating standards, as specified in the Company’s investment policy guidelines. These guidelines also limit the amount of credit exposure to any one issuer or type of instrument. At June 30, 2016, the Company’s long-term investments had contractual maturities of one to two years. The Company’s short-term and long-term investments in debt securities are summarized as follows (in thousands): Cost Basis Unrealized Gains Unrealized Losses Fair Value Balances at June 30, 2016: Short-term investments: U.S. government securities $ 43,081 $ 40 $ — $ 43,121 U.S. government agency securities 40,788 27 (1 ) 40,814 Non-U.S. government securities 2,004 — — 2,004 Corporate debt securities 40,285 16 (2 ) 40,299 Total short-term investments $ 126,158 $ 83 $ (3 ) $ 126,238 Long-term investments: U.S. government securities $ 4,256 $ 12 $ — $ 4,268 U.S. government agency securities 3,003 1 — 3,004 Corporate debt securities 11,499 23 (6 ) 11,516 Total long-term investments $ 18,758 $ 36 $ (6 ) $ 18,788 Balances at December 31, 2015: Short-term investments: U.S. government securities $ 49,036 $ 4 $ (45 ) $ 48,995 U.S. government agency securities 67,723 1 (30 ) 67,694 Non-U.S. government securities 7,303 — (1 ) 7,302 Corporate debt securities 60,290 1 (40 ) 60,251 Total short-term investments $ 184,352 $ 6 $ (116 ) $ 184,242 Long-term investments: U.S. government securities $ 8,058 $ — $ (14 ) $ 8,044 U.S. government agency securities 14,510 — (48 ) 14,462 Corporate debt securities 24,056 2 (80 ) 23,978 Total long-term investments $ 46,624 $ 2 $ (142 ) $ 46,484 Unrealized Losses The following table summarizes the fair value and gross unrealized losses of investments that are in an unrealized loss position only. The unrealized losses are aggregated by type of investment instrument and length of time that individual securities have been in a continuous unrealized loss position (in thousands): Less than 12 Months 12 Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses June 30, 2016: U.S. government agency securities $ 4,221 $ (1 ) $ — $ — $ 4,221 $ (1 ) Corporate debt securities 11,475 (8 ) — — 11,475 (8 ) Total investments $ 15,696 $ (9 ) $ — $ — $ 15,696 $ (9 ) December 31, 2015: U.S. government securities $ 48,445 $ (59 ) $ — $ — $ 48,445 $ (59 ) U.S. government agency securities 71,861 (78 ) — — 71,861 (78 ) Non-U.S. government securities 5,001 (1 ) — — 5,001 (1 ) Corporate debt securities 52,571 (120 ) — — 52,571 (120 ) Total investments $ 177,878 $ (258 ) $ — $ — $ 177,878 $ (258 ) During six months ended June 30, 2016 and 2015, there were no investments in the Company’s portfolio that were other-than temporarily impaired and the Company did not incur any material realized net gains or losses.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	11. FAIR VALUE MEASUREMENTS The tables below set forth the Company’s recurring fair value measurements (in thousands): Fair Value Measurements at June 30, 2016 Using Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs (Level 1) (Level 2) Assets: Fixed income available-for-sale securities Cash and cash equivalents Money market funds $ 47,894 $ 47,894 $ — U.S. government agency securities 29,980 — 29,980 Non U.S. government securities 1,000 — 1,000 Corporate debt securities 39,236 — 39,236 Short-term investments 126,238 — 126,238 Long-term investments 18,788 — 18,788 Total fixed income available-for-sale securities $ 263,136 $ 47,894 $ 215,242 Foreign currency forward contracts (a) $ 6,873 $ — $ 6,873 Liabilities: Foreign currency forward contracts (b) $ 6,722 $ — $ 6,722 Fair Value Measurements at December 31, 2015 Using Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs (Level 1) (Level 2) Assets: Fixed income available-for-sale securities Cash and cash equivalents Money market funds $ 10,313 $ 10,313 $ — Non-U.S. government securities 975 — 975 Corporate debt securities 19,799 — 19,799 Short-term investments 184,242 — 184,242 Long-term investments 46,484 — 46,484 Total fixed income available-for-sale securities $ 261,813 $ 10,313 $ 251,500 Foreign currency forward contracts (a) $ 10,396 $ — $ 10,396 Liabilities: Foreign currency forward contracts (b) $ 6,031 $ — $ 6,031 (a) Included in short-term derivative assets as “Prepaid expenses and other current assets” in the condensed consolidated balance sheets. (b) Included in short-term derivative liabilities as “Other accrued liabilities” in the condensed consolidated balance sheets. There were no transfers between Level 1 and Level 2 during the three and six months ended June 30, 2016 and 2015. There were no investments classified as Level 3 as of June 30, 2016 and December 31, 2015. In addition, the Company has facilities-related liabilities related to restructuring which were calculated based on the discounted future lease payments less sublease assumptions. This non-recurring fair value measurement is classified as a Level 3 measurement under ASC 820. See Note 6 for further details. The fair value of the Company’s Term Loan under its Credit Agreement is measured using Level 2 inputs as the borrowings are not actively traded and have a variable interest rate structure based upon market rates currently available to the Company for debt with similar terms and maturities. The Company has elected not to record its Term Loan at fair value, but has measured it at fair value for disclosure purposes. At June 30, 2016 and December 31, 2015, the estimated fair value of the Term Loan was approximately $229.3 million and $226.5 million, respectively, using observable market inputs. See Note 9 for further details.

Foreign Currency Derivatives

Foreign Currency Derivatives	6 Months Ended
	Jun. 30, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Foreign Currency Derivatives	12. FOREIGN CURRENCY DERIVATIVES The Company maintains a foreign currency risk management program that is designed to reduce the volatility of the Company’s economic value from the effects of unanticipated currency fluctuations. International operations generate both revenues and costs denominated in foreign currencies. The Company’s policy is to hedge significant foreign currency revenues and costs to improve margin visibility and reduce earnings volatility associated with unexpected changes in currency. Non-Designated Hedges The Company hedges its net foreign currency monetary assets and liabilities primarily resulting from foreign currency denominated receivables and payables with foreign exchange forward contracts to reduce the risk that the Company’s earnings and cash flows will be adversely affected by changes in foreign currency exchange rates. These derivative instruments do not subject the Company to material balance sheet risk due to exchange rate movements because gains and losses on these derivatives are intended to offset remeasurement gains and losses on the hedged assets and liabilities. The Company executes non-designated foreign exchange forward contracts primarily denominated in Euros, British Pounds, Israeli Shekels, Japanese Yen, Brazilian Reals, Chinese Yuan, and Mexican Pesos. The following table summarizes the Company’s notional position by currency, and approximate U.S. dollar equivalent of the outstanding non-designated hedges at June 30, 2016 (in thousands): Original Maturities of 360 Days or Less Original Maturities of Greater than 360 Days Foreign Currency USD Equivalent Positions Foreign Currency USD Equivalent Positions Brazilian Real 13,196 $ 4,111 Buy — $ — — Brazilian Real 24,037 $ 6,993 Sell — $ — — Chinese Yuan — $ — — 45,457 $ 7,098 Buy Chinese Yuan 42,005 $ 6,390 Sell — $ — — Euro 22,866 $ 25,374 Buy 13,703 $ 15,420 Buy Euro 34,404 $ 38,274 Sell 54,468 $ 60,981 Sell British Pound 5,368 $ 7,218 Buy 14,718 $ 22,741 Buy British Pound 12,753 $ 17,905 Sell 15,684 $ 24,082 Sell Israeli Shekel 29,300 $ 7,609 Buy — $ — — Israeli Shekel 29,300 $ 7,613 Sell — $ — — Japanese Yen 96,170 $ 935 Buy — $ — — Japanese Yen 96,170 $ 867 Sell — $ — — Mexican Peso 21,914 $ 1,184 Buy — $ — — Mexican Peso 44,977 $ 2,430 Sell — $ — — The following table shows the effect of the Company’s non-designated hedges in the condensed consolidated statements of operations (in thousands): Derivatives Not Designated as Hedging Instruments Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Three Months Ended June 30, 2016 June 30, 2015 Foreign exchange contracts Interest and other income (expense), net $ 1,325 $ (1,056 ) Six Months Ended June 30, 2016 June 30, 2015 Foreign exchange contracts Interest and other income (expense), net $ (822 ) $ 3,617 Cash Flow Hedges The Company designates forward contracts as cash flow hedges of foreign currency revenues and expenses, primarily the Chinese Yuan, Euros and British Pounds. All foreign exchange contracts are carried at fair value on the condensed consolidated balance sheets and the maximum duration of foreign exchange forward contracts does not exceed 13 months. The following table summarizes the Company’s notional position by currency, and approximate U.S. dollar equivalent of the outstanding cash flow hedges at June 30, 2016 (in thousands): Original Maturities of 360 Days or Less Original Maturities of Greater than 360 Days Foreign Currency USD Equivalent Positions Foreign Currency USD Equivalent Positions Chinese Yuan — $ — — 85,643 $ 12,851 Buy Euro — $ — — 19,597 $ 21,909 Buy Euro — $ — — 58,032 $ 65,094 Sell British Pound — $ — — 16,782 $ 24,405 Buy British Pound — $ — — 15,816 $ 23,146 Sell The following tables show the effect of the Company’s derivative instruments designated as cash flow hedges in the condensed consolidated statements of operations for the following periods (in thousands): Gain (Loss) Recognized in OCI or OCL- Effective Portion Location of Gain (Loss) Reclassified from OCI or OCL into Income-Effective Portion Gain (Loss) Reclassified from OCI or OCL into Income-Effective Portion Location of Gain (Loss) Recognized-Ineffective Portion and Amount Excluded from Effectiveness Testing Gain (Loss) Recognized-Ineffective Portion and Amount Excluded from Effectiveness Testing (a) Three Months Ended Three Months Ended Three Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Foreign exchange contracts $ 728 $ (1,723 ) Product revenues $ 308 $ 3,629 Interest and other income (expense), net $ 744 $ 357 Cost of revenues (161 ) (531 ) Sales and marketing (513 ) (1,007 ) Research and development (2 ) (268 ) General and administrative (69 ) (396 ) $ 728 $ (1,723 ) $ (437 ) $ 1,427 $ 744 $ 357 Six Months Ended Six Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Foreign exchange contracts $ (899 ) $ 4,575 Product revenues $ 1,606 $ 10,265 Interest and other income (expense), net $ 735 $ 326 Cost of revenues (458 ) (1,332 ) Sales and marketing (1,346 ) (2,794 ) Research and development (49 ) (983 ) General and administrative (249 ) (1,171 ) $ (899 ) $ 4,575 $ (496 ) $ 3,985 $ 735 $ 326 (a) There were no gains or losses recognized in income due to ineffectiveness in the periods presented. As of June 30, 2016, the Company estimated that all values reported in accumulated other comprehensive loss will be reclassified to income within the next twelve months. Effective gains and losses recorded in other comprehensive (loss) income are reclassified to revenue and operating expense as and when the underlying forecasted foreign currency transactions affect earnings. In the event the underlying forecasted transaction does not occur, or it becomes probable that it will not occur, the related hedge gains and losses on the cash flow hedge would be immediately reclassified to “Interest and other income (expense), net” on the condensed consolidated statements of operations. For the six months ended June 30, 2016 and 2015, there were no such gains or The estimates of fair value are based on applicable and commonly quoted prices and prevailing financial market information as of June 30, 2016 and December 31, 2015. See Note 11 for additional information on the fair value measurements for all financial assets and liabilities, including derivative assets and derivative liabilities that are measured at fair value in the condensed consolidated financial statements on a recurring basis. The following table shows the Company’s derivative instruments measured at gross fair value as reflected in the condensed consolidated balance sheets (in thousands): Fair Value of Derivatives Designated as Hedge Instruments Fair Value of Derivatives Not Designated as Hedge Instruments June 30, 2016 December 31, 2015 June 30, 2016 December 31, 2015 Derivative assets (a) Foreign exchange contracts $ 2,380 $ 2,283 $ 4,493 $ 8,113 Derivative liabilities (b) Foreign exchange contracts $ 2,418 $ 2,269 $ 4,304 $ 3,762 (a) All derivative assets are recorded in “Prepaid and other current assets” in the condensed consolidated balance sheets. (b) All derivative liabilities are recorded in “Other accrued liabilities” in the condensed consolidated balance sheets. Offsetting Derivative Assets and Liabilities The Company has entered into master netting arrangements with each of its derivative counterparties. These arrangements afford the right to net derivative assets against liabilities with the same counterparty. Under certain default provisions, the Company has the right to set off any other amounts payable to the payee whether or not arising under this agreement. As a result of the netting provisions, the Company’s maximum amount of loss under derivative transactions due to credit risk is limited to the net amounts due from the counterparties under the derivative contracts. Although netting is permitted, it is currently the Company’s policy and practice to record all derivative assets and liabilities on a gross basis in the condensed consolidated balance sheets. The following table sets forth the offsetting of derivative assets (in thousands): Gross Amounts Not Offset in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets Financial Instruments Cash Collateral Pledged Net Amount As of June 30, 2016: Foreign exchange contracts $ 6,873 $ — $ 6,873 $ (6,017 ) $ — $ 856 As of December 31, 2015: Foreign exchange contracts $ 10,396 $ — $ 10,396 $ (5,413 ) $ — $ 4,983 The following table sets forth the offsetting of derivative liabilities (in thousands): Gross Amounts Not Offset in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets Financial Instruments Cash Collateral Pledged Net Amount As of June 30, 2016: Foreign exchange contracts $ 6,722 $ — $ 6,722 $ (6,017 ) $ — $ 705 As of December 31, 2015: Foreign exchange contracts $ 6,031 $ — $ 6,031 $ (5,413 ) $ — $ 618

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Stockholders' Equity	13. STOCKHOLDERS’ EQUITY Share Repurchase Program From time to time, the Company’s Board of Directors has approved plans under which the Company may at its discretion purchase shares of its common stock in the open market or via privately negotiated transactions. In July 2014, the Company announced that its Board of Directors had approved a share repurchase plan (the “2014 repurchase plan”) under which the Company may at its discretion purchase shares in the open market with an aggregate value of up to $200.0 million. Any share repurchases will be funded through cash on hand and future cash flow from operations. During the three and six months ended June 30, 2016, the Company did not purchase any shares of common stock in the open market. During the three and six months ended June 30, 2015, the Company purchased approximately 1.9 million and 4.8 million shares of common stock, respectively, in the open market for $25.0 million and $65.0 million, respectively. The purchase price for the shares of the Company’s stock repurchased is recorded as a reduction to stockholders’ equity. The excess of the cost of treasury stock that is retired over its par value and the portion allocated to additional paid-in capital based on the calculated average price in equity is recorded as a charge to retained earnings. The repurchased shares of common stock have been retired and reclassified as authorized and unissued shares. As of June 30, 2016, the Company had a remaining authorization to purchase up to an additional $60.1 million of shares in the open market under the 2014 repurchase plan. Accumulated Other Comprehensive Loss The following table summarizes the changes in accumulated other comprehensive loss, net of tax, by component (in thousands). The tax effects were not shown separately, as the impacts were not material. Six Months Ended June 30, 2016 Unrealized Gains and Losses on Cash Flow Hedges Unrealized Gains and Losses on Available-for- Sale Securities Foreign Translation Total Balance as of December 31, 2015 $ (59 ) $ (197 ) $ (947 ) $ (1,203 ) Other comprehensive loss before reclassifications (899 ) 292 (951 ) (1,558 ) Amounts reclassified from accumulated other comprehensive loss (a) 496 (8 ) — 488 Net current-period other comprehensive loss (403 ) 284 (951 ) (1,070 ) Balance as of June 30, 2016 $ (462 ) $ 87 $ (1,898 ) $ (2,273 ) (a) See Note 12 for details of gains and losses, net of taxes, reclassified out of accumulated other comprehensive loss into net (loss) income related to cash flow hedges and each line item of net (loss) income affected by the reclassification. Gains and losses related to available-for-sale securities were reclassified into “Interest and other income (expense), net” in the condensed consolidated statement of operations for the six months ended June 30, 2016, net of taxes.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	14. STOCK-BASED COMPENSATION The following table summarizes stock-based compensation expense recorded for the periods presented and its allocation within the condensed consolidated statements of operations (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Cost of product revenues $ 1,133 $ 505 $ 1,914 $ 1,460 Cost of service revenues 2,373 877 3,484 2,185 Stock-based compensation expense included in cost of revenues 3,506 1,382 5,398 3,645 Sales and marketing 7,550 2,698 11,293 5,311 Research and development 4,912 1,915 6,941 4,488 General and administrative 5,638 3,716 9,455 5,499 Stock-based compensation expense included in operating expenses 18,100 8,329 27,689 15,298 Total stock-based compensation expense 21,606 9,711 33,087 18,943 Tax benefit 3,109 1,697 5,354 3,226 Total stock-based compensation expense, net of tax $ 18,497 $ 8,014 $ 27,733 $ 15,717 Stock-based compensation expense is not allocated to segments because it is centrally managed at the corporate level. Stock Options There were no stock options granted during the six months ended June 30, 2016 and 2015. Performance Shares and Restricted Stock Units During the six months ended June 30, 2016 and 2015, the Company granted 886,496 and 922,202 performance shares to certain employees and executives, at a weighted average fair value of $10.87 and $14.23 per share, respectively. The 2016 and 2015 grants are generally divided evenly over three annual performance periods commencing with calendar year 2016 and 2015, respectively, and will vest on the first, second and third anniversary of the grant date. During the six months ended June 30, 2016 and 2015, the Company granted 2,976,147 and 2,788,043 restricted stock units to certain employees and executives, at a weighted average fair value of $10.86 and $13.80 per share, respectively. During the six months ended June 30, 2016, there were no restricted stock units granted to non-employee directors. During the six months ended June 30, 2015, the Company granted 120,000 restricted stock units to non-employee directors, at a weighted average fair value of $13.14 per share. Employee Stock Purchase Plan During the six months ended June 30, 2016 and 2015, 1,236,759 and 1,183,426 shares, respectively, were purchased under the Company’s employee stock purchase plan (“ESPP”). As of June 30, 2016, there were 7,927,722 shares available to be issued under the ESPP. Pursuant to the definitive Agreement and Plan of Merger entered into with Mitel, the Company suspended the ESPP and terminated all offering periods on April 15, 2016, and refunded ESPP contributions received from the participating employees toward the related purchases. Subsequently, the Company terminated the definitive Agreement and Plan of Merger with Mitel and entered into a definitive Agreement and Plan of Merger, dated July 8, 2016, to be acquired by an entity affiliated with Siris. Effective as of one day prior to the closing of the Merger, and contingent upon the closing of the Merger, the ESPP will be terminated. The Company expects that there will be no further offering periods under the ESPP prior to its termination in connection with the closing of the Merger. The Company recognized approximately $10.9 million of unamortized stock-based compensation expense in relation to the cancelled offering periods during the six months ended June 30, 2016. Refer to Note 1 for additional details regarding the proposed Merger. Valuation Assumptions For purchase rights granted pursuant to the ESPP, the estimated fair value per share of employee stock purchase rights for the two-year offering period commencing on February 1, 2016 ranged from $2.51 to $3.35, compared to the estimated fair value per share from $3.09 to $4.27 for the two-year offering period commencing on February 2, 2015. The fair value of each employee stock purchase right grant is estimated on the date of grant using the Black-Scholes option valuation model and is recognized as expense using the graded vesting method using the following assumptions: Three and Six Months Ended June 30, 2016 June 30, 2015 Expected volatility 31.85-34.97% 30.04-30.73% Risk-free interest rate 0.47-0.81% 0.07-0.49% Expected dividends 0.0% 0.0% Expected life (years) 0.5-2.0 0.5-2.0 The Company computed its expected volatility assumption based on blended volatility (50% historical volatility and 50% implied volatility). The selection of the blended volatility assumption was based upon the Company’s assessment that blended volatility is more representative of the Company’s future stock price trends as it weighs in the longer term historical volatility with the near term future implied volatility. The risk-free interest rate assumption is based upon observed interest rates appropriate for the expected life of the Company’s employee stock purchases. The dividend yield assumption is based on the Company’s history of not paying dividends and no future expectation of dividend payouts. The expected life of employee stock purchase rights represents the contractual terms of the underlying program.

Net (Loss) Income Per Share

Net (Loss) Income Per Share	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Net (Loss) Income Per Share	15. NET (LOSS) INCOME PER SHARE The following table sets forth the computation of basic and diluted net (loss) income per share (in thousands, except for per share amounts): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Numerator Net (loss) income $ (9,997 ) $ 19,647 $ (6,662 ) $ 40,845 Denominator Weighted average shares outstanding, basic 135,700 134,057 134,934 134,417 Effect of dilutive potential common shares — 3,290 — 3,873 Weighted average shares outstanding, diluted 135,700 137,347 134,934 138,290 Basic net (loss) income per share $ (0.07 ) $ 0.15 $ (0.05 ) $ 0.30 Diluted net (loss) income per share $ (0.07 ) $ 0.14 $ (0.05 ) $ 0.30 Antidilutive employee stock-based awards, excluded 2,757 637 3,337 483 Diluted shares outstanding include the dilutive effect of in-the-money employee equity share options, unvested performance shares, restricted stock units, and stock purchase rights under the ESPP. The dilutive effect of such equity awards is calculated based on the average share price for each fiscal period using the treasury stock method. Potentially dilutive shares are excluded from the computation of diluted net income per share when their effect is antidilutive. As a result of the net losses for the three and six months ended June 30, 2016, the shares used in computing basic and diluted net loss per share remained the same as the effect of all potentially issuable common shares is considered to be anti-dilutive.

Business Segment Information

Business Segment Information	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Business Segment Information	16. BUSINESS SEGMENT INFORMATION The Company conducts its business globally and is managed geographically in three segments: (1) Americas, which consists of North America and Caribbean and Latin America (“CALA”) reporting units, (2) Europe, Middle East and Africa (“EMEA”) and (3) Asia Pacific (“APAC”). The segments are determined in accordance with how management views and evaluates the Company’s business and allocates its resources, and are based on the criteria as outlined in the authoritative guidance. Segment Revenue and Profit Segment revenues consist of product and service revenues. Product revenues are attributed to a segment based on the ordering location of the customer. For internal reporting purposes and determination of segment contribution margins, geographic segment product revenues may differ slightly from actual geographic revenues due to internal revenue allocations between the Company’s segments. Service revenues are generally attributed to a segment based on the end-user’s location where services are performed. A significant portion of each segment’s expenses arises from shared services and infrastructure that Polycom has historically allocated to the segments in order to realize economies of scale and to use resources efficiently. Segment contribution margin includes all geographic segment revenues less the related cost of sales and direct revenues and marketing expenses. Cost of revenues consists of the standard cost of revenues and does not include items such as warranty expense, royalties, and the allocation of overhead expenses, including facilities and IT costs, as well as stock-based compensation costs and amortization of purchased intangible assets. Management allocates some infrastructure costs, such as facilities and IT costs, in determining segment contribution margins. Contribution margin is used, in part, to evaluate the performance of, and allocate resources to, each of the segments. Certain operating expenses are not allocated to segments because they are separately managed at the corporate level. These unallocated costs include corporate manufacturing costs, sales and marketing costs other than direct sales and marketing expenses, research and development expenses, general and administrative costs, such as legal and accounting, stock-based compensation costs, transaction-related costs, amortization of purchased intangibles, restructuring costs and interest and other income (expense), net. Segment Data The results of the reportable segments are derived directly from Polycom’s management reporting system. Management measures the performance of each segment based on several metrics, including contribution margin as defined above. Asset data, with the exception of gross accounts receivable, is not reviewed by management at the segment level. Financial information for each reportable geographical segment as of June 30, 2016 and December 31, 2015 and for the three and six months ended June 30, 2016 and 2015, based on the Company’s internal management reporting system and as utilized by the Company’s Chief Operating Decision Maker (“CODM”), its Chief Executive Officer, is as follows (in thousands): Americas EMEA APAC Total For the three months ended June 30, 2016: Revenue $ 142,019 $ 72,660 $ 73,100 $ 287,779 % of total revenue 49 % 25 % 26 % 100 % Contribution margin $ 52,721 $ 27,820 $ 31,341 $ 111,882 % of segment revenue 37 % 38 % 43 % 39 % For the three months ended June 30, 2015: Revenue $ 158,333 $ 80,865 $ 77,377 $ 316,575 % of total revenue 50 % 26 % 24 % 100 % Contribution margin $ 60,765 $ 31,987 $ 35,975 $ 128,727 % of segment revenue 38 % 40 % 46 % 41 % For the six months ended June 30, 2016: Revenue $ 297,513 $ 146,189 $ 134,152 $ 577,854 % of total revenue 52 % 25 % 23 % 100 % Contribution margin $ 115,588 $ 54,772 $ 58,498 $ 228,858 % of segment revenue 39 % 37 % 44 % 40 % For the six months ended June 30, 2015: Revenue $ 315,687 $ 174,714 $ 156,874 $ 647,275 % of total revenue 49 % 27 % 24 % 100 % Contribution margin $ 121,616 $ 74,764 $ 72,088 $ 268,468 % of segment revenue 39 % 43 % 46 % 41 % As of June 30, 2016: Gross trade receivables $ 101,167 $ 61,201 $ 49,380 $ 211,748 % of total gross trade receivables 48 % 29 % 23 % 100 % As of December 31, 2015: Gross trade receivables $ 97,742 $ 78,726 $ 66,443 $ 242,911 % of total gross trade receivables 40 % 33 % 27 % 100 % During the three months ended June 30, 2016, two channel partners, ScanSource Communications (“ScanSource”) and Westcon Group, Inc. (“Westcon”), accounted for 23% and 11% of the Company’s total revenues, respectively. % of the Company’s total revenues. During the six months ended June 30, 2016, two channel partners, ScanSource and Westcon, accounted for 23% and 12% of the Company’s total revenues, respectively. During the six months ended 19% of the Company’s total revenues. ScanSource accounted for 24% and 20%, respectively, of total gross trade receivables at June 30, 2016 and December 31, 2015. The reconciliation of segment information to Polycom consolidated totals is as follows (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Segment contribution margin $ 111,882 $ 128,727 $ 228,858 $ 268,468 Corporate and unallocated costs (75,446 ) (91,158 ) (159,549 ) (189,500 ) Stock-based compensation expense (21,606 ) (9,711 ) (33,087 ) (18,943 ) Effect of stock-based compensation expense on warranty rates expense (235 ) (80 ) (341 ) (133 ) Amortization of purchased intangibles (2,117 ) (2,517 ) (4,417 ) (5,591 ) Restructuring costs (6,007 ) (343 ) (13,509 ) (367 ) Transaction-related costs (7,887 ) — (12,131 ) — Interest and other income (expense), net 298 (178 ) (470 ) (1,640 ) (Loss) income before provision for income taxes $ (1,118 ) $ 24,740 $ 5,354 $ 52,294 The following table summarizes the Company’s revenues, which includes products and services, by product category (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Revenues: UC group systems $ 171,411 $ 195,169 $ 350,315 $ 399,820 UC personal devices 68,774 66,802 136,584 134,267 UC platform 47,594 54,604 90,955 113,188 Total $ 287,779 $ 316,575 $ 577,854 $ 647,275

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	17. INCOME TAXES The following table presents the income tax expense and the effective tax rates (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Provision for income taxes $ 8,879 $ 5,093 $ 12,016 $ 11,449 Effective tax rate (794.2 )% 20.6 % 224.4 % 21.9 % The Company is subject to income taxes in the U.S. and numerous foreign jurisdictions, and the effective tax rate reflects the applicable tax rates in effect in the various tax jurisdictions around the world where income is earned. During the three and six months ended June 30, 2016, the Company incurred losses in a jurisdiction where no tax benefit could be recorded. As a result, the forecasted losses from this jurisdiction were excluded from the determination of tax expense for the period. The tax impact of excluding the losses from the interim tax recorded was additional expense of $1.3 million and $3.1 million for the three and six months ended June 30, 2016, respectively. Additionally, the effective tax rate for the three and six months ended June 30, 2016 and 2015 differs from the U.S. federal statutory rate of 35% primarily due to impacts associated with proportional earnings from the Company’s operations in lower tax jurisdictions, recurring permanent adjustments, and discrete items recorded during the period presented. A significant portion of pretax (loss) income is generated and taxed outside the U.S. The impact on the tax provision due to lower statutory tax rates in foreign jurisdictions was additional expense of $0.3 million and a benefit of approximately $1.3 million for the three and six months ended June 30, 2016, respectively, and a benefit of $4.8 million and $10.1 million for the three and six months ended June 30, 2015, respectively. The effective income tax rate can be impacted each period by discrete factors or events. For the three and six months ended June 30, 2016 and 2015, discrete benefits of $0.3 million and $0.7 million and $0.2 million and $0.7 million, respectively, were recorded for tax benefits realized on disqualifying dispositions of stock from the Company’s employee stock purchase plan. Additional discrete items recorded in the three months ended June 30, 2016 were $3.1 million in tax accrued related to accelerated non-deductible stock-based compensation expense related to the termination of the employee stock purchase plan and $1.6 millio n in aggregate to correct for out-of-period adjustment related to the transfer pricing charges for a foreign subsidiary for the years ended December 31, 2015 and 2014. The Company concluded that such amount is not material to any of its previously issued financial statements and therefore recorded the correction in the second quarter of 2016. As of June 30, 2016, the amount of gross unrecognized tax benefits was $21.0 million, all of which would affect the Company’s effective tax rate if realized. The Company recognizes interest income and interest expense and penalties on tax overpayments and underpayments within income tax expense. As of June 30, 2016 and December 31, 2015, the Company had approximately $1.7 million and $1.4 million, respectively, of accrued interest and penalties related to uncertain tax positions. The Company anticipates that, except for $1.3 million in uncertain tax positions that may be reduced related to the lapse of various statutes of limitation, there will be no material changes in uncertain tax positions in the next 12 months. The Company is a U.S. based multinational company subject to tax in multiple U.S. and foreign tax jurisdictions, and has entered into agreements with the local governments in certain foreign jurisdictions where it has significant operations to provide it with favorable tax rates in those jurisdictions if certain criteria are met. The tax benefit realized from favorable tax rates for the three months ended June 30, 2016 and 2015 were not material in the aggregate and did not have a material impact on earnings per share. The Company regularly assesses the ability to realize deferred tax assets recorded in all entities based upon the weight of available evidence, including such factors as recent earnings history and expected future taxable income. If the Company’s future business profits do not support the realization of deferred tax assets, an addition to the valuation allowance could be recorded. In the event that the Company changes its determination as to the amount of deferred tax assets that can be realized, the Company will adjust its valuation allowance with a corresponding impact to the provision for income taxes in the period in which such determination is made. On July 27, 2015, the United States Tax Court (the “Court”) issued a taxpayer-favorable opinion with respect to Altera Corporation (“Altera”)’s litigation with the Internal Revenue Service (“IRS”). The litigation relates to the treatment of share-based compensation expense in an inter-company cost-sharing arrangement with the taxpayer’s foreign subsidiary for fiscal years 2004 through 2007. In its opinion, the Court accepted Altera’s position of excluding share-based compensation in its cost sharing arrangement and concluded that the related IRS Regulations were invalid. On December 1, 2015, the Court issued its final decision with respect to Altera’s litigation with the IRS. Subsequent to the decision, the IRS filed its appeal with the United States Court of Appeals for the Ninth Circuit on June 27, 2016, and as such, no adjustment to the consolidated financial statement is recorded at this time. The Company is monitoring this case for any material impact to its consolidated financial statement and potential favorable implications to the Company’s cost-sharing arrangement.

Goodwill, Purchased Intangibl24

Goodwill, Purchased Intangibles, and Software Development Costs (Tables)	6 Months Ended
	Jun. 30, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Goodwill by Segment	The following table presents the changes to the Company’s goodwill by segment during the six months ended June 30, 2016 (in thousands): Americas EMEA APAC Total Balance at December 31, 2015 $ 308,159 $ 101,882 $ 148,734 $ 558,775 Foreign currency translation — — (116 ) (116 ) Balance at June 30, 2016 $ 308,159 $ 101,882 $ 148,618 $ 558,659
Schedule of Purchased Intangible Assets by Major Class	The following table presents details of the Company’s total purchased intangible assets and capitalized software development costs for products to be sold as of the following periods (in thousands): June 30, 2016 December 31, 2015 Gross Value Accumulated Amortization & Net Value Gross Value Accumulated Amortization & Impairment Net Value Core and developed technology $ 81,178 $ (81,145 ) $ 33 $ 81,178 $ (80,945 ) $ 233 Customer and partner relationships 79,525 (70,828 ) 8,697 79,525 (66,742 ) 12,783 Non-compete agreements 1,800 (1,800 ) — 1,800 (1,700 ) 100 Trade name 3,400 (3,400 ) — 3,400 (3,369 ) 31 Finite-lived intangible assets 165,903 (157,173 ) 8,730 165,903 (152,756 ) 13,147 Indefinite-lived trade name 918 — 918 918 — 918 Total acquired intangible assets $ 166,821 $ (157,173 ) $ 9,648 $ 166,821 $ (152,756 ) $ 14,065 Capitalized software development costs for products to be sold $ 14,604 $ (7,142 ) $ 7,462 $ 12,993 $ (5,002 ) $ 7,991
Summary of Amortization Expenses	The following table summarizes the amortization expenses recorded in the following periods (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Amortization of purchased intangibles in revenues $ — $ 19 $ — $ 38 Amortization of purchased intangibles in cost of product revenues 100 100 200 757 Amortization of purchased intangibles in operating expenses 2,017 2,417 4,217 4,834 Total amortization of purchased intangibles $ 2,117 $ 2,536 $ 4,417 $ 5,629
Estimated Future Amortization Expense of Purchased Intangible Assets	The estimated future amortization expense as of June 30, 2016 is as follows (in thousands): Year ending December 31, Amount Remainder of 2016 $ 4,061 2017 4,669 Total $ 8,730

Restructuring Costs (Tables)

Restructuring Costs (Tables)	6 Months Ended
	Jun. 30, 2016
Restructuring And Related Activities [Abstract]
Summary of Activity of Restructuring Reserves	The following table summarizes the changes in the Company’s restructuring reserves during the six months ended June 30, 2016 (in thousands): Severance/Other Facilities Other Total Balance at December 31, 2015 $ 8,072 $ 18,455 $ 801 $ 27,328 Additions to the reserve, net 9,072 3,958 — 13,030 Interest accretion — 479 — 479 Non-cash adjustments — 3 — 3 Cash payments (12,027 ) (4,391 ) (801 ) (17,219 ) Balance at June 30, 2016 $ 5,117 $ 18,504 $ — $ 23,621

Balance Sheet Details (Tables)

Balance Sheet Details (Tables)	6 Months Ended
	Jun. 30, 2016
Balance Sheet Related Disclosures [Abstract]
Schedule of Trade Receivables	Trade receivables, net consist of the following (in thousands): June 30, 2016 December 31, 2015 Gross trade receivables $ 211,748 $ 242,911 Returns and other reserves (54,572 ) (52,000 ) Allowance for doubtful accounts (2,964 ) (3,023 ) Total $ 154,212 $ 187,888
Schedule of Inventories	Inventories consist of the following (in thousands): June 30, 2016 December 31, 2015 Raw materials $ 671 $ 824 Work in process — 117 Finished goods 96,077 88,451 Total $ 96,748 $ 89,392
Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following (in thousands): June 30, 2016 December 31, 2015 Non-trade receivables $ 8,147 $ 7,689 Prepaid expenses 33,200 33,174 Derivative assets 6,873 10,396 Other current assets 1,898 1,593 Total $ 50,118 $ 52,852
Schedule of Deferred Revenue	Deferred revenue consists of the following (in thousands): June 30, 2016 December 31, 2015 Short-term: Service $ 170,545 $ 165,594 License 3,574 4,965 Total $ 174,119 $ 170,559 Long-term: Service $ 78,398 $ 82,598 License 4,874 3,593 Total $ 83,272 $ 86,191
Changes In Deferred Service Revenue	Changes in deferred service revenue during the six months ended June 30, 2016 and 2015 are as follows (in thousands): Six Months Ended June 30, 2016 June 30, 2015 Balance at beginning of period $ 248,192 $ 257,280 Additions to deferred service revenue 180,307 167,332 Amortization of deferred service revenue (179,556 ) (170,232 ) Balance at end of period $ 248,943 $ 254,380
Changes In Deferred License Revenue	Changes in deferred license revenue during the six months ended June 30, 2016 and 2015 are as follows (in thousands): Six Months Ended June 30, 2016 June 30, 2015 Balance at beginning of period $ 8,558 $ 5,524 Additions to deferred license revenue 2,508 1,766 Amortization of deferred license revenue (2,618 ) (1,238 ) Balance at end of period $ 8,448 $ 6,052
Schedule of Current Portion of Other Accrued Liabilities	The current portion of other accrued liabilities consists of the following (in thousands): June 30, 2016 December 31, 2015 Accrued expenses $ 27,703 $ 25,179 Accrued co-op expenses 1,979 2,670 Restructuring reserves 13,054 16,187 Warranty obligations 8,526 10,172 Derivative liabilities 6,722 6,031 Employee stock purchase plan withholdings — 9,668 Other accrued liabilities 16,623 15,188 Total $ 74,607 $ 85,095
Changes in Warranty Obligations	Changes in warranty obligations during the six months ended June 30, 2016 and 2015 are as follows (in thousands): Six Months Ended June 30, 2016 June 30, 2015 Balance at beginning of period $ 10,172 $ 11,613 Accruals for warranties issued during the period 4,797 6,811 Actual charges against warranty reserve during the period (6,443 ) (7,277 ) Balance at end of period $ 8,526 $ 11,147

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Interest Expense Recognized on the Term Loan	The following table sets forth total interest expense recognized on the Term Loan (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Contractual interest expense $ 1,426 $ 1,292 $ 2,852 $ 2,550 Amortization of debt issuance costs 134 133 267 266 Total $ 1,560 $ 1,425 $ 3,119 $ 2,816
Future Principal Payments for Long-term Debt Including Current Portion	As of June 30, 2016, future principal payments for long-term debt, including the current portion, are summarized as follows (in thousands): Amount Remainder of 2016 $ 3,126 2017 6,250 2018 223,437 Total $ 232,813

Investments (Tables)

Investments (Tables)	6 Months Ended
	Jun. 30, 2016
Investments Debt And Equity Securities [Abstract]
Short-Term and Long-Term Investments in Debt Securities	The Company’s short-term and long-term investments in debt securities are summarized as follows (in thousands): Cost Basis Unrealized Gains Unrealized Losses Fair Value Balances at June 30, 2016: Short-term investments: U.S. government securities $ 43,081 $ 40 $ — $ 43,121 U.S. government agency securities 40,788 27 (1 ) 40,814 Non-U.S. government securities 2,004 — — 2,004 Corporate debt securities 40,285 16 (2 ) 40,299 Total short-term investments $ 126,158 $ 83 $ (3 ) $ 126,238 Long-term investments: U.S. government securities $ 4,256 $ 12 $ — $ 4,268 U.S. government agency securities 3,003 1 — 3,004 Corporate debt securities 11,499 23 (6 ) 11,516 Total long-term investments $ 18,758 $ 36 $ (6 ) $ 18,788 Balances at December 31, 2015: Short-term investments: U.S. government securities $ 49,036 $ 4 $ (45 ) $ 48,995 U.S. government agency securities 67,723 1 (30 ) 67,694 Non-U.S. government securities 7,303 — (1 ) 7,302 Corporate debt securities 60,290 1 (40 ) 60,251 Total short-term investments $ 184,352 $ 6 $ (116 ) $ 184,242 Long-term investments: U.S. government securities $ 8,058 $ — $ (14 ) $ 8,044 U.S. government agency securities 14,510 — (48 ) 14,462 Corporate debt securities 24,056 2 (80 ) 23,978 Total long-term investments $ 46,624 $ 2 $ (142 ) $ 46,484
Schedule of Investment in Unrealized Loss Position	The following table summarizes the fair value and gross unrealized losses of investments that are in an unrealized loss position only. The unrealized losses are aggregated by type of investment instrument and length of time that individual securities have been in a continuous unrealized loss position (in thousands): Less than 12 Months 12 Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses June 30, 2016: U.S. government agency securities $ 4,221 $ (1 ) $ — $ — $ 4,221 $ (1 ) Corporate debt securities 11,475 (8 ) — — 11,475 (8 ) Total investments $ 15,696 $ (9 ) $ — $ — $ 15,696 $ (9 ) December 31, 2015: U.S. government securities $ 48,445 $ (59 ) $ — $ — $ 48,445 $ (59 ) U.S. government agency securities 71,861 (78 ) — — 71,861 (78 ) Non-U.S. government securities 5,001 (1 ) — — 5,001 (1 ) Corporate debt securities 52,571 (120 ) — — 52,571 (120 ) Total investments $ 177,878 $ (258 ) $ — $ — $ 177,878 $ (258 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Marketable Securities and Foreign Currency Contracts	The tables below set forth the Company’s recurring fair value measurements (in thousands): Fair Value Measurements at June 30, 2016 Using Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs (Level 1) (Level 2) Assets: Fixed income available-for-sale securities Cash and cash equivalents Money market funds $ 47,894 $ 47,894 $ — U.S. government agency securities 29,980 — 29,980 Non U.S. government securities 1,000 — 1,000 Corporate debt securities 39,236 — 39,236 Short-term investments 126,238 — 126,238 Long-term investments 18,788 — 18,788 Total fixed income available-for-sale securities $ 263,136 $ 47,894 $ 215,242 Foreign currency forward contracts (a) $ 6,873 $ — $ 6,873 Liabilities: Foreign currency forward contracts (b) $ 6,722 $ — $ 6,722 Fair Value Measurements at December 31, 2015 Using Description Total Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs (Level 1) (Level 2) Assets: Fixed income available-for-sale securities Cash and cash equivalents Money market funds $ 10,313 $ 10,313 $ — Non-U.S. government securities 975 — 975 Corporate debt securities 19,799 — 19,799 Short-term investments 184,242 — 184,242 Long-term investments 46,484 — 46,484 Total fixed income available-for-sale securities $ 261,813 $ 10,313 $ 251,500 Foreign currency forward contracts (a) $ 10,396 $ — $ 10,396 Liabilities: Foreign currency forward contracts (b) $ 6,031 $ — $ 6,031 (a) Included in short-term derivative assets as “Prepaid expenses and other current assets” in the condensed consolidated balance sheets. (b) Included in short-term derivative liabilities as “Other accrued liabilities” in the condensed consolidated balance sheets.

Foreign Currency Derivatives (T

Foreign Currency Derivatives (Tables)	6 Months Ended
	Jun. 30, 2016
Derivative Instruments Measured at Gross Fair Value as Reflected in Condensed Consolidated Balance Sheets	The following table shows the Company’s derivative instruments measured at gross fair value as reflected in the condensed consolidated balance sheets (in thousands): Fair Value of Derivatives Designated as Hedge Instruments Fair Value of Derivatives Not Designated as Hedge Instruments June 30, 2016 December 31, 2015 June 30, 2016 December 31, 2015 Derivative assets (a) Foreign exchange contracts $ 2,380 $ 2,283 $ 4,493 $ 8,113 Derivative liabilities (b) Foreign exchange contracts $ 2,418 $ 2,269 $ 4,304 $ 3,762 (a) All derivative assets are recorded in “Prepaid and other current assets” in the condensed consolidated balance sheets. (b) All derivative liabilities are recorded in “Other accrued liabilities” in the condensed consolidated balance sheets.
Offsetting of Derivative Assets	The following table sets forth the offsetting of derivative assets (in thousands): Gross Amounts Not Offset in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets Financial Instruments Cash Collateral Pledged Net Amount As of June 30, 2016: Foreign exchange contracts $ 6,873 $ — $ 6,873 $ (6,017 ) $ — $ 856 As of December 31, 2015: Foreign exchange contracts $ 10,396 $ — $ 10,396 $ (5,413 ) $ — $ 4,983
Offsetting of Derivative Liabilities	The following table sets forth the offsetting of derivative liabilities (in thousands): Gross Amounts Not Offset in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets Financial Instruments Cash Collateral Pledged Net Amount As of June 30, 2016: Foreign exchange contracts $ 6,722 $ — $ 6,722 $ (6,017 ) $ — $ 705 As of December 31, 2015: Foreign exchange contracts $ 6,031 $ — $ 6,031 $ (5,413 ) $ — $ 618
Cash Flow Hedging
Schedule of Notional Amount of Foreign Currency	The following table summarizes the Company’s notional position by currency, and approximate U.S. dollar equivalent of the outstanding cash flow hedges at June 30, 2016 (in thousands): Original Maturities of 360 Days or Less Original Maturities of Greater than 360 Days Foreign Currency USD Equivalent Positions Foreign Currency USD Equivalent Positions Chinese Yuan — $ — — 85,643 $ 12,851 Buy Euro — $ — — 19,597 $ 21,909 Buy Euro — $ — — 58,032 $ 65,094 Sell British Pound — $ — — 16,782 $ 24,405 Buy British Pound — $ — — 15,816 $ 23,146 Sell
Effect of Derivative Instruments in Condensed Consolidated Statements of Operations	The following tables show the effect of the Company’s derivative instruments designated as cash flow hedges in the condensed consolidated statements of operations for the following periods (in thousands): Gain (Loss) Recognized in OCI or OCL- Effective Portion Location of Gain (Loss) Reclassified from OCI or OCL into Income-Effective Portion Gain (Loss) Reclassified from OCI or OCL into Income-Effective Portion Location of Gain (Loss) Recognized-Ineffective Portion and Amount Excluded from Effectiveness Testing Gain (Loss) Recognized-Ineffective Portion and Amount Excluded from Effectiveness Testing (a) Three Months Ended Three Months Ended Three Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Foreign exchange contracts $ 728 $ (1,723 ) Product revenues $ 308 $ 3,629 Interest and other income (expense), net $ 744 $ 357 Cost of revenues (161 ) (531 ) Sales and marketing (513 ) (1,007 ) Research and development (2 ) (268 ) General and administrative (69 ) (396 ) $ 728 $ (1,723 ) $ (437 ) $ 1,427 $ 744 $ 357 Six Months Ended Six Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Foreign exchange contracts $ (899 ) $ 4,575 Product revenues $ 1,606 $ 10,265 Interest and other income (expense), net $ 735 $ 326 Cost of revenues (458 ) (1,332 ) Sales and marketing (1,346 ) (2,794 ) Research and development (49 ) (983 ) General and administrative (249 ) (1,171 ) $ (899 ) $ 4,575 $ (496 ) $ 3,985 $ 735 $ 326 (a) There were no gains or losses recognized in income due to ineffectiveness in the periods presented.
Not Designated as Hedging Instrument
Schedule of Notional Amount of Foreign Currency	The following table summarizes the Company’s notional position by currency, and approximate U.S. dollar equivalent of the outstanding non-designated hedges at June 30, 2016 (in thousands): Original Maturities of 360 Days or Less Original Maturities of Greater than 360 Days Foreign Currency USD Equivalent Positions Foreign Currency USD Equivalent Positions Brazilian Real 13,196 $ 4,111 Buy — $ — — Brazilian Real 24,037 $ 6,993 Sell — $ — — Chinese Yuan — $ — — 45,457 $ 7,098 Buy Chinese Yuan 42,005 $ 6,390 Sell — $ — — Euro 22,866 $ 25,374 Buy 13,703 $ 15,420 Buy Euro 34,404 $ 38,274 Sell 54,468 $ 60,981 Sell British Pound 5,368 $ 7,218 Buy 14,718 $ 22,741 Buy British Pound 12,753 $ 17,905 Sell 15,684 $ 24,082 Sell Israeli Shekel 29,300 $ 7,609 Buy — $ — — Israeli Shekel 29,300 $ 7,613 Sell — $ — — Japanese Yen 96,170 $ 935 Buy — $ — — Japanese Yen 96,170 $ 867 Sell — $ — — Mexican Peso 21,914 $ 1,184 Buy — $ — — Mexican Peso 44,977 $ 2,430 Sell — $ — —
Effect of Derivative Instruments in Condensed Consolidated Statements of Operations	The following table shows the effect of the Company’s non-designated hedges in the condensed consolidated statements of operations (in thousands): Derivatives Not Designated as Hedging Instruments Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Three Months Ended June 30, 2016 June 30, 2015 Foreign exchange contracts Interest and other income (expense), net $ 1,325 $ (1,056 ) Six Months Ended June 30, 2016 June 30, 2015 Foreign exchange contracts Interest and other income (expense), net $ (822 ) $ 3,617

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss) by Component	The following table summarizes the changes in accumulated other comprehensive loss, net of tax, by component (in thousands). The tax effects were not shown separately, as the impacts were not material. Six Months Ended June 30, 2016 Unrealized Gains and Losses on Cash Flow Hedges Unrealized Gains and Losses on Available-for- Sale Securities Foreign Translation Total Balance as of December 31, 2015 $ (59 ) $ (197 ) $ (947 ) $ (1,203 ) Other comprehensive loss before reclassifications (899 ) 292 (951 ) (1,558 ) Amounts reclassified from accumulated other comprehensive loss (a) 496 (8 ) — 488 Net current-period other comprehensive loss (403 ) 284 (951 ) (1,070 ) Balance as of June 30, 2016 $ (462 ) $ 87 $ (1,898 ) $ (2,273 ) (a) See Note 12 for details of gains and losses, net of taxes, reclassified out of accumulated other comprehensive loss into net (loss) income related to cash flow hedges and each line item of net (loss) income affected by the reclassification. Gains and losses related to available-for-sale securities were reclassified into “Interest and other income (expense), net” in the condensed consolidated statement of operations for the six months ended June 30, 2016, net of taxes.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary and Allocation of Stock-Based Compensation Expense	The following table summarizes stock-based compensation expense recorded for the periods presented and its allocation within the condensed consolidated statements of operations (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Cost of product revenues $ 1,133 $ 505 $ 1,914 $ 1,460 Cost of service revenues 2,373 877 3,484 2,185 Stock-based compensation expense included in cost of revenues 3,506 1,382 5,398 3,645 Sales and marketing 7,550 2,698 11,293 5,311 Research and development 4,912 1,915 6,941 4,488 General and administrative 5,638 3,716 9,455 5,499 Stock-based compensation expense included in operating expenses 18,100 8,329 27,689 15,298 Total stock-based compensation expense 21,606 9,711 33,087 18,943 Tax benefit 3,109 1,697 5,354 3,226 Total stock-based compensation expense, net of tax $ 18,497 $ 8,014 $ 27,733 $ 15,717
Significant Assumptions Used to Estimate Fair Value of Employee Stock Purchase Plan	The fair value of each employee stock purchase right grant is estimated on the date of grant using the Black-Scholes option valuation model and is recognized as expense using the graded vesting method using the following assumptions: Three and Six Months Ended June 30, 2016 June 30, 2015 Expected volatility 31.85-34.97% 30.04-30.73% Risk-free interest rate 0.47-0.81% 0.07-0.49% Expected dividends 0.0% 0.0% Expected life (years) 0.5-2.0 0.5-2.0

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Reconciliation of Numerator and Denominator of Basic and Diluted Net (Loss) Income Per Share	The following table sets forth the computation of basic and diluted net (loss) income per share (in thousands, except for per share amounts): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Numerator Net (loss) income $ (9,997 ) $ 19,647 $ (6,662 ) $ 40,845 Denominator Weighted average shares outstanding, basic 135,700 134,057 134,934 134,417 Effect of dilutive potential common shares — 3,290 — 3,873 Weighted average shares outstanding, diluted 135,700 137,347 134,934 138,290 Basic net (loss) income per share $ (0.07 ) $ 0.15 $ (0.05 ) $ 0.30 Diluted net (loss) income per share $ (0.07 ) $ 0.14 $ (0.05 ) $ 0.30 Antidilutive employee stock-based awards, excluded 2,757 637 3,337 483

Business Segment Information (T

Business Segment Information (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Financial Information by Reportable Segment	Financial information for each reportable geographical segment as of June 30, 2016 and December 31, 2015 and for the three and six months ended June 30, 2016 and 2015, based on the Company’s internal management reporting system and as utilized by the Company’s Chief Operating Decision Maker (“CODM”), its Chief Executive Officer, is as follows (in thousands): Americas EMEA APAC Total For the three months ended June 30, 2016: Revenue $ 142,019 $ 72,660 $ 73,100 $ 287,779 % of total revenue 49 % 25 % 26 % 100 % Contribution margin $ 52,721 $ 27,820 $ 31,341 $ 111,882 % of segment revenue 37 % 38 % 43 % 39 % For the three months ended June 30, 2015: Revenue $ 158,333 $ 80,865 $ 77,377 $ 316,575 % of total revenue 50 % 26 % 24 % 100 % Contribution margin $ 60,765 $ 31,987 $ 35,975 $ 128,727 % of segment revenue 38 % 40 % 46 % 41 % For the six months ended June 30, 2016: Revenue $ 297,513 $ 146,189 $ 134,152 $ 577,854 % of total revenue 52 % 25 % 23 % 100 % Contribution margin $ 115,588 $ 54,772 $ 58,498 $ 228,858 % of segment revenue 39 % 37 % 44 % 40 % For the six months ended June 30, 2015: Revenue $ 315,687 $ 174,714 $ 156,874 $ 647,275 % of total revenue 49 % 27 % 24 % 100 % Contribution margin $ 121,616 $ 74,764 $ 72,088 $ 268,468 % of segment revenue 39 % 43 % 46 % 41 % As of June 30, 2016: Gross trade receivables $ 101,167 $ 61,201 $ 49,380 $ 211,748 % of total gross trade receivables 48 % 29 % 23 % 100 % As of December 31, 2015: Gross trade receivables $ 97,742 $ 78,726 $ 66,443 $ 242,911 % of total gross trade receivables 40 % 33 % 27 % 100 %
Reconciliation of Segment Information to Consolidated Totals	The reconciliation of segment information to Polycom consolidated totals is as follows (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Segment contribution margin $ 111,882 $ 128,727 $ 228,858 $ 268,468 Corporate and unallocated costs (75,446 ) (91,158 ) (159,549 ) (189,500 ) Stock-based compensation expense (21,606 ) (9,711 ) (33,087 ) (18,943 ) Effect of stock-based compensation expense on warranty rates expense (235 ) (80 ) (341 ) (133 ) Amortization of purchased intangibles (2,117 ) (2,517 ) (4,417 ) (5,591 ) Restructuring costs (6,007 ) (343 ) (13,509 ) (367 ) Transaction-related costs (7,887 ) — (12,131 ) — Interest and other income (expense), net 298 (178 ) (470 ) (1,640 ) (Loss) income before provision for income taxes $ (1,118 ) $ 24,740 $ 5,354 $ 52,294
Revenues which Includes Products and Services by Product Category	The following table summarizes the Company’s revenues, which includes products and services, by product category (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Revenues: UC group systems $ 171,411 $ 195,169 $ 350,315 $ 399,820 UC personal devices 68,774 66,802 136,584 134,267 UC platform 47,594 54,604 90,955 113,188 Total $ 287,779 $ 316,575 $ 577,854 $ 647,275

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit) and Effective Tax Rates	The following table presents the income tax expense and the effective tax rates (in thousands): Three Months Ended Six Months Ended June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Provision for income taxes $ 8,879 $ 5,093 $ 12,016 $ 11,449 Effective tax rate (794.2 )% 20.6 % 224.4 % 21.9 %

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	Jul. 08, 2016	Apr. 15, 2016
Mitel
Basis Of Presentation [Line Items]
Business acquisition share price		$ 3.12
Number of Mitel shares to be acquired per share		1.31
Subsequent Event | Mitel
Basis Of Presentation [Line Items]
Termination fee	$ 60
Subsequent Event | NewCo
Basis Of Presentation [Line Items]
Business acquisition share price	$ 12.50
Termination fee to be paid upon termination of definitive agreement	$ 60
Repayment of reimbursement upon termination of definitive agreement	$ 60

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Gain from sale of discontinued operations, net of taxes	$ 0	$ 0
Mobile Devices Holdings LLC | Maximum
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Additional cash consideration payable over this fiscal year subject to certain conditions, including meeting certain agreed-upon EBITDA-based milestones	$ 12,500,000

Accounts Receivable Financing -

Accounts Receivable Financing - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Accounts Notes And Loans Receivable [Line Items]
Amount of total outstanding accounts receivable under a financing arrangement	$ 53.1	$ 53	$ 104.9	$ 117.6
Amount due from the financing company	31.4		31.4		$ 32.7
Fees incurred pursuant to the factoring agreement	1	0.8	1.8	1.7
Transfer of Financial Assets Under Financing Arrangement
Accounts Notes And Loans Receivable [Line Items]
Amount of total outstanding accounts receivable under a financing arrangement	29.4	$ 33.7	59.5	$ 72.9
Amount due from the financing company	$ 16.4		$ 16.4		$ 22.1

Goodwill, Purchased Intangibl39

Goodwill, Purchased Intangibles, and Software Development Costs - Schedule of Goodwill by Segment (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)
Goodwill [Line Items]
Beginning Balance	$ 558,775
Foreign currency translation	(116)
Ending Balance	558,659
Americas
Goodwill [Line Items]
Beginning Balance	308,159
Ending Balance	308,159
EMEA
Goodwill [Line Items]
Beginning Balance	101,882
Ending Balance	101,882
APAC
Goodwill [Line Items]
Beginning Balance	148,734
Foreign currency translation	(116)
Ending Balance	$ 148,618

Goodwill, Purchased Intangibl40

Goodwill, Purchased Intangibles, and Software Development Costs - Schedule of Purchased Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Acquired And Internally Developed Finite Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Gross Value	$ 165,903	$ 165,903
Finite Lived Intangible Assets, Accumulated Amortization and Impairment	(157,173)	(152,756)
Finite Lived Intangible Assets, Net Value	8,730	13,147
Indefinite-lived trade name	918	918
Total intangible assets, Gross Value	166,821	166,821
Total intangible assets, Accumulated Amortization and Impairment	(157,173)	(152,756)
Total intangible assets, Net Value	9,648	14,065
Capitalized software development costs for products to be sold, Gross Value	14,604	12,993
Capitalized software development costs for products to be sold, Accumulated Amortization & Impairment	(7,142)	(5,002)
Capitalized software development costs for products to be sold, Net Value	7,462	7,991
Core and developed technology
Acquired And Internally Developed Finite Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Gross Value	81,178	81,178
Finite Lived Intangible Assets, Accumulated Amortization and Impairment	(81,145)	(80,945)
Finite Lived Intangible Assets, Net Value	33	233
Customer and partner relationships
Acquired And Internally Developed Finite Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Gross Value	79,525	79,525
Finite Lived Intangible Assets, Accumulated Amortization and Impairment	(70,828)	(66,742)
Finite Lived Intangible Assets, Net Value	8,697	12,783
Non-compete agreements
Acquired And Internally Developed Finite Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Gross Value	1,800	1,800
Finite Lived Intangible Assets, Accumulated Amortization and Impairment	(1,800)	(1,700)
Finite Lived Intangible Assets, Net Value		100
Trade name
Acquired And Internally Developed Finite Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets, Gross Value	3,400	3,400
Finite Lived Intangible Assets, Accumulated Amortization and Impairment	$ (3,400)	(3,369)
Finite Lived Intangible Assets, Net Value		$ 31

Goodwill, Purchased Intangibl41

Goodwill, Purchased Intangibles, and Software Development Costs - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Indefinite Lived Intangible Assets And Internally Developed Software [Line Items]
Indefinite-lived trade name	$ 918		$ 918
Capitalized software development costs	$ 1,600	$ 2,500
Computer Software, Intangible Asset
Indefinite Lived Intangible Assets And Internally Developed Software [Line Items]
Useful life of capitalized costs, in years	3 years

Goodwill, Purchased Intangibl42

Goodwill, Purchased Intangibles, and Software Development Costs - Summary of Amortization Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization of purchased intangibles in revenues		$ 19		$ 38
Amortization of purchased intangibles in cost of product revenues	$ 100	100	$ 200	757
Amortization of purchased intangibles in operating expenses	2,017	2,417	4,217	4,834
Total amortization of purchased intangibles	$ 2,117	$ 2,536	$ 4,417	$ 5,629

Goodwill, Purchased Intangibl43

Goodwill, Purchased Intangibles, and Software Development Costs - Estimated Future Amortization Expense of Purchased Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Remainder of 2016	$ 4,061
2,017	4,669
Finite Lived Intangible Assets, Net Value	$ 8,730	$ 13,147

Restructuring Costs - Additiona

Restructuring Costs - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Restructuring Cost And Reserve [Line Items]
Restructuring costs	$ 6,007	$ 343	$ 13,509	$ 367
Global workforce elimination percentage under restructuring plan			11.00%
Restructuring and related activities, expected completion period			Dec. 31, 2016
Restructuring and related cost, expected cost remaining	$ 1,000		$ 1,000
December 2015 Restructuring
Restructuring Cost And Reserve [Line Items]
Accumulated Restructuring Costs			$ 24,000

Restructuring Costs - Summary o

Restructuring Costs - Summary of Activity of Restructuring Reserves (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)
Restructuring Cost And Reserve [Line Items]
Beginning balance	$ 27,328
Additions to the reserve, net	13,030
Interest accretion	479
Non-cash adjustments	3
Cash payments	(17,219)
Ending balance	23,621
Severance / Other
Restructuring Cost And Reserve [Line Items]
Beginning balance	8,072
Additions to the reserve, net	9,072
Cash payments	(12,027)
Ending balance	5,117
Facilities
Restructuring Cost And Reserve [Line Items]
Beginning balance	18,455
Additions to the reserve, net	3,958
Interest accretion	479
Non-cash adjustments	3
Cash payments	(4,391)
Ending balance	18,504
Other
Restructuring Cost And Reserve [Line Items]
Beginning balance	801
Cash payments	$ (801)

Balance Sheet Details - Schedul

Balance Sheet Details - Schedule of Trade Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Receivables [Abstract]
Gross trade receivables	$ 211,748	$ 242,911
Returns and other reserves	(54,572)	(52,000)
Allowance for doubtful accounts	(2,964)	(3,023)
Total	$ 154,212	$ 187,888

Balance Sheet Details - Sched47

Balance Sheet Details - Schedule of Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 671	$ 824
Work in process		117
Finished goods	96,077	88,451
Total	$ 96,748	$ 89,392

Balance Sheet Details - Prepaid

Balance Sheet Details - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Non-trade receivables	$ 8,147	$ 7,689
Prepaid expenses	33,200	33,174
Derivative assets	6,873	10,396
Other current assets	1,898	1,593
Total	$ 50,118	$ 52,852

Balance Sheet Details - Sched49

Balance Sheet Details - Schedule of Deferred Revenue (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Deferred Revenue Arrangement [Line Items]
Short-term deferred revenue	$ 174,119	$ 170,559
Long-term deferred revenue	83,272	86,191
Software Service, Support and Maintenance Arrangement
Deferred Revenue Arrangement [Line Items]
Short-term deferred revenue	170,545	165,594
Long-term deferred revenue	78,398	82,598
Software License Arrangement
Deferred Revenue Arrangement [Line Items]
Short-term deferred revenue	3,574	4,965
Long-term deferred revenue	$ 4,874	$ 3,593

Balance Sheet Details - Changes

Balance Sheet Details - Changes in Deferred Services Revenue (Details) - Software Service, Support and Maintenance Arrangement - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Deferred Revenue Arrangement [Line Items]
Balance at beginning of period	$ 248,192	$ 257,280
Additions to deferred service revenue	180,307	167,332
Amortization of deferred service revenue	(179,556)	(170,232)
Balance at end of period	$ 248,943	$ 254,380

Balance Sheet Details - Chang51

Balance Sheet Details - Changes in Deferred License Revenue (Details) - Deferred License Revenue - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Deferred Revenue Arrangement [Line Items]
Balance at beginning of period	$ 8,558	$ 5,524
Additions to deferred license revenue	2,508	1,766
Amortization of deferred license revenue	(2,618)	(1,238)
Balance at end of period	$ 8,448	$ 6,052

Balance Sheet Details - Sched52

Balance Sheet Details - Schedule of Current Portion of Other Current Accrued Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
Payables And Accruals [Abstract]
Accrued expenses	$ 27,703	$ 25,179
Accrued co-op expenses	1,979	2,670
Restructuring reserves	13,054	16,187
Warranty obligations	8,526	10,172	$ 11,147	$ 11,613
Derivative liabilities	6,722	6,031
Employee stock purchase plan withholdings		9,668
Other accrued liabilities	16,623	15,188
Total	$ 74,607	$ 85,095

Balance Sheet Details - Chang53

Balance Sheet Details - Changes in Warranty Obligations (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Standard Product Warranty Disclosure [Abstract]
Balance at beginning of period	$ 10,172	$ 11,613
Accruals for warranties issued during the period	4,797	6,811
Actual charges against warranty reserve during the period	(6,443)	(7,277)
Balance at end of period	$ 8,526	$ 11,147

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)	1 Months Ended
	Mar. 31, 2015USD ($)
Commitment And Contingencies [Line Items]
Litigation settlement	$ 750,000
Mr. Miller
Commitment And Contingencies [Line Items]
Settlement agreement amount	450,000
Proceeds from litigation settlement	$ 200,000

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($) $ in Thousands	Sep. 13, 2013	Jun. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Term loan	$ 250,000
Maturity date of term loan	Sep. 13, 2018
Debt instrument description of variable rate basis		a $250.0 million term loan (the “Term Loan”) maturing on September 13, 2018 (the “Maturity Date”), which bears interest at the Company’s option at either a base rate as set forth in the Credit Agreement plus a spread of 0.50% to 1.00%, or a reserve adjusted LIBOR rate plus a spread of 1.50% to 2.00% based on the Company’s consolidated leverage ratio for the preceding four fiscal quarters.
Term loan quarterly installments		$ 1,600
Debt instrument, covenant compliance		The Company was in compliance with these covenants as of June 30, 2016.
Default interest rate applicable for any overdue principal		2.00%
Default interest rate for base rate loans for any other overdue amounts		2.00%
Weighted average interest rate		2.46%
Accrued interest on Term loan		$ 600
Term loan, current		5,717	$ 5,717
Term loan, non-current		225,940	$ 228,799
Term Loan - Current Portion
Debt Instrument [Line Items]
Unamortized debt issuance costs		$ 1,200
Base Rate | Minimum | Term Loan
Debt Instrument [Line Items]
Term loan interest rate, applicable margin	0.50%
Base Rate | Maximum | Term Loan
Debt Instrument [Line Items]
Term loan interest rate, applicable margin	1.00%
LIBOR rate plus | Minimum | Term Loan
Debt Instrument [Line Items]
Term loan interest rate, applicable margin	1.50%
LIBOR rate plus | Maximum | Term Loan
Debt Instrument [Line Items]
Term loan interest rate, applicable margin	2.00%

Debt - Interest Expense Recogni

Debt - Interest Expense Recognized on the Term Loan (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Debt Disclosure [Abstract]
Contractual interest expense	$ 1,426	$ 1,292	$ 2,852	$ 2,550
Amortization of debt issuance costs	134	133	267	266
Total	$ 1,560	$ 1,425	$ 3,119	$ 2,816

Debt - Future Principal Payment

Debt - Future Principal Payments for Long-term Debt Including Current Portion (Details) $ in Thousands	Jun. 30, 2016USD ($)
Long Term Debt By Maturity [Abstract]
Remainder of 2016	$ 3,126
2,017	6,250
2,018	223,437
Total	$ 232,813

Investments - Additional Inform

Investments - Additional Information (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Investments Debt And Equity Securities [Abstract]
Cash and cash equivalents	$ 576,516,000	$ 412,573,000	$ 435,093,000	$ 443,132,000
Long-term investments, contractual maturity period, minimum	1 year
Long-term investments, contractual maturity period, maximum	2 years
Investments other than temporarily impaired	$ 0	0
Material realized gains (losses), net	$ 0	$ 0

Investments - Short-Term and Lo

Investments - Short-Term and Long-Term Investments in Debt Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Short-term Investments
Schedule of Available for Sale Securities [Line Items]
Cost Basis	$ 126,158	$ 184,352
Unrealized Gains	83	6
Unrealized Losses	(3)	(116)
Fair Value	126,238	184,242
Short-term Investments | U.S. Government Securities
Schedule of Available for Sale Securities [Line Items]
Cost Basis	43,081	49,036
Unrealized Gains	40	4
Unrealized Losses		(45)
Fair Value	43,121	48,995
Short-term Investments | U.S. Government Agency Securities
Schedule of Available for Sale Securities [Line Items]
Cost Basis	40,788	67,723
Unrealized Gains	27	1
Unrealized Losses	(1)	(30)
Fair Value	40,814	67,694
Short-term Investments | Non-U.S. Government Securities
Schedule of Available for Sale Securities [Line Items]
Cost Basis	2,004	7,303
Unrealized Losses		(1)
Fair Value	2,004	7,302
Short-term Investments | Corporate Debt Securities
Schedule of Available for Sale Securities [Line Items]
Cost Basis	40,285	60,290
Unrealized Gains	16	1
Unrealized Losses	(2)	(40)
Fair Value	40,299	60,251
Long-term investments
Schedule of Available for Sale Securities [Line Items]
Cost Basis	18,758	46,624
Unrealized Gains	36	2
Unrealized Losses	(6)	(142)
Fair Value	18,788	46,484
Long-term investments | U.S. Government Securities
Schedule of Available for Sale Securities [Line Items]
Cost Basis	4,256	8,058
Unrealized Gains	12
Unrealized Losses		(14)
Fair Value	4,268	8,044
Long-term investments | U.S. Government Agency Securities
Schedule of Available for Sale Securities [Line Items]
Cost Basis	3,003	14,510
Unrealized Gains	1
Unrealized Losses		(48)
Fair Value	3,004	14,462
Long-term investments | Corporate Debt Securities
Schedule of Available for Sale Securities [Line Items]
Cost Basis	11,499	24,056
Unrealized Gains	23	2
Unrealized Losses	(6)	(80)
Fair Value	$ 11,516	$ 23,978

Investments - Schedule of Inves

Investments - Schedule of Investment in Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Schedule of Available for Sale Securities [Line Items]
Fair Value, Less than 12 Months	$ 15,696	$ 177,878
Gross Unrealized Losses, Less than 12 Months	(9)	(258)
Total Fair Value	15,696	177,878
Total Gross Unrealized Losses	(9)	(258)
U.S. Government Securities
Schedule of Available for Sale Securities [Line Items]
Fair Value, Less than 12 Months		48,445
Gross Unrealized Losses, Less than 12 Months		(59)
Total Fair Value		48,445
Total Gross Unrealized Losses		(59)
U.S. Government Agency Securities
Schedule of Available for Sale Securities [Line Items]
Fair Value, Less than 12 Months	4,221	71,861
Gross Unrealized Losses, Less than 12 Months	(1)	(78)
Total Fair Value	4,221	71,861
Total Gross Unrealized Losses	(1)	(78)
Non-U.S. Government Securities
Schedule of Available for Sale Securities [Line Items]
Fair Value, Less than 12 Months		5,001
Gross Unrealized Losses, Less than 12 Months		(1)
Total Fair Value		5,001
Total Gross Unrealized Losses		(1)
Corporate Debt Securities
Schedule of Available for Sale Securities [Line Items]
Fair Value, Less than 12 Months	11,475	52,571
Gross Unrealized Losses, Less than 12 Months	(8)	(120)
Total Fair Value	11,475	52,571
Total Gross Unrealized Losses	$ (8)	$ (120)

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value of Marketable Securities and Foreign Currency Contracts (Details) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		$ 126,238	$ 184,242
Fixed income available-for-sale securities, long-term		18,788	46,484
Total fixed income available-for-sale securities		263,136	261,813
Foreign currency forward contracts, Assets	[1]	6,873	10,396
Foreign currency forward contracts, Liabilities	[2]	6,722	6,031
U.S. Government Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		29,980
Non-U.S. Government Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		1,000	975
Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		39,236	19,799
Money market funds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		47,894	10,313
Quoted Prices in Active Markets for Identical Assets, Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total fixed income available-for-sale securities		47,894	10,313
Quoted Prices in Active Markets for Identical Assets, Level 1 | Money market funds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		47,894	10,313
Significant Other Observable Inputs, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total fixed income available-for-sale securities		215,242	251,500
Foreign currency forward contracts, Assets	[1]	6,873	10,396
Foreign currency forward contracts, Liabilities	[2]	6,722	6,031
Significant Other Observable Inputs, Level 2 | U.S. Government Agency Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		29,980
Significant Other Observable Inputs, Level 2 | Non-U.S. Government Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		1,000	975
Significant Other Observable Inputs, Level 2 | Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		39,236	19,799
Short-term Investments
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		126,238	184,242
Short-term Investments | Significant Other Observable Inputs, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, short-term		126,238	184,242
Long-term investments
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, long-term		18,788	46,484
Long-term investments | Significant Other Observable Inputs, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fixed income available-for-sale securities, long-term		$ 18,788	$ 46,484
[1]	Included in short-term derivative assets as “Prepaid expenses and other current assets” in the condensed consolidated balance sheets.
[2]	Included in short-term derivative liabilities as “Other accrued liabilities” in the condensed consolidated balance sheets.

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value transfers between Level 1 and Level 2	$ 0		$ 0
Fair value of Term Loan	229,300,000	$ 226,500,000
Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investments holdings	$ 0	$ 0

Foreign Currency Derivatives -

Foreign Currency Derivatives - Notional Position by Currency of Outstanding Non-designated Hedges (Details) - Jun. 30, 2016 - Not Designated as Hedging Instrument € in Thousands, ₪ in Thousands, ¥ in Thousands, ¥ in Thousands, £ in Thousands, MXN in Thousands, BRL in Thousands, $ in Thousands	USD ($)	BRL	CNY (¥)	EUR (€)	GBP (£)	ILS (₪)	JPY (¥)	MXN
Brazilian Real | Original Maturities of 360 Days or Less | Buy
Derivative [Line Items]
Notional amount of foreign currency	$ 4,111	BRL 13,196
Brazilian Real | Original Maturities of 360 Days or Less | Sell
Derivative [Line Items]
Notional amount of foreign currency	6,993	BRL 24,037
Chinese Yuan | Original Maturities of 360 Days or Less | Sell
Derivative [Line Items]
Notional amount of foreign currency	6,390		¥ 42,005
Chinese Yuan | Original Maturities of Greater than 360 Days | Buy
Derivative [Line Items]
Notional amount of foreign currency	7,098		¥ 45,457
Euro Member Countries, Euro | Original Maturities of 360 Days or Less | Buy
Derivative [Line Items]
Notional amount of foreign currency	25,374			€ 22,866
Euro Member Countries, Euro | Original Maturities of 360 Days or Less | Sell
Derivative [Line Items]
Notional amount of foreign currency	38,274			34,404
Euro Member Countries, Euro | Original Maturities of Greater than 360 Days | Buy
Derivative [Line Items]
Notional amount of foreign currency	15,420			13,703
Euro Member Countries, Euro | Original Maturities of Greater than 360 Days | Sell
Derivative [Line Items]
Notional amount of foreign currency	60,981			€ 54,468
British Pound | Original Maturities of 360 Days or Less | Buy
Derivative [Line Items]
Notional amount of foreign currency	7,218				£ 5,368
British Pound | Original Maturities of 360 Days or Less | Sell
Derivative [Line Items]
Notional amount of foreign currency	17,905				12,753
British Pound | Original Maturities of Greater than 360 Days | Buy
Derivative [Line Items]
Notional amount of foreign currency	22,741				14,718
British Pound | Original Maturities of Greater than 360 Days | Sell
Derivative [Line Items]
Notional amount of foreign currency	24,082				£ 15,684
Israeli Shekel | Original Maturities of 360 Days or Less | Buy
Derivative [Line Items]
Notional amount of foreign currency	7,609					₪ 29,300
Israeli Shekel | Original Maturities of 360 Days or Less | Sell
Derivative [Line Items]
Notional amount of foreign currency	7,613					₪ 29,300
Japanese Yen | Original Maturities of 360 Days or Less | Buy
Derivative [Line Items]
Notional amount of foreign currency	935						¥ 96,170
Japanese Yen | Original Maturities of 360 Days or Less | Sell
Derivative [Line Items]
Notional amount of foreign currency	867						¥ 96,170
Mexican Peso | Original Maturities of 360 Days or Less | Buy
Derivative [Line Items]
Notional amount of foreign currency	1,184							MXN 21,914
Mexican Peso | Original Maturities of 360 Days or Less | Sell
Derivative [Line Items]
Notional amount of foreign currency	$ 2,430							MXN 44,977

Foreign Currency Derivatives 64

Foreign Currency Derivatives - Effect of Non-Designated Hedges in Condensed Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Interest and other income (expense), net
Derivative Instruments Gain Loss [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ 1,325	$ (1,056)	$ (822)	$ 3,617

Foreign Currency Derivatives 65

Foreign Currency Derivatives - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Maximum duration of foreign exchange forward contracts designated as cash flow hedges			13 months
Unrealized Gain (Loss) in income due to ineffectiveness	$ 0	$ 0	$ 0	$ 0

Foreign Currency Derivatives 66

Foreign Currency Derivatives - Notional Position by Currency of Outstanding Cash Flow Hedges (Details) - Jun. 30, 2016 - Cash Flow Hedging - Original Maturities of Greater than 360 Days € in Thousands, ¥ in Thousands, £ in Thousands, $ in Thousands	USD ($)	CNY (¥)	EUR (€)	GBP (£)
Buy | Chinese Yuan
Derivative [Line Items]
Notional amount of foreign currency	$ 12,851	¥ 85,643
Buy | Euro Member Countries, Euro
Derivative [Line Items]
Notional amount of foreign currency	21,909		€ 19,597
Buy | British Pound
Derivative [Line Items]
Notional amount of foreign currency	24,405			£ 16,782
Sell | Euro Member Countries, Euro
Derivative [Line Items]
Notional amount of foreign currency	65,094		€ 58,032
Sell | British Pound
Derivative [Line Items]
Notional amount of foreign currency	$ 23,146			£ 15,816

Foreign Currency Derivatives 67

Foreign Currency Derivatives - Effect of Derivative Instruments Designated as Cash Flow Hedges in Condensed Consolidated Statements of Operations (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments Gain Loss [Line Items]
Foreign exchange contracts, Gain (loss) recognized in OCI or OCL-effective portion, total		$ 728	$ (1,723)	$ (899)	$ 4,575
Gain (loss) reclassified from OCI or OCL into income- effective portion, total		(437)	1,427	(496)	3,985
Gain (Loss) Recognized-Ineffective Portion and Amount Excluded from Effectiveness Testing	[1]	744	357	735	326
Product revenues
Derivative Instruments Gain Loss [Line Items]
Gain (loss) reclassified from OCI or OCL into income- effective portion, total		308	3,629	1,606	10,265
Cost of revenues
Derivative Instruments Gain Loss [Line Items]
Gain (loss) reclassified from OCI or OCL into income- effective portion, total		(161)	(531)	(458)	(1,332)
Sales and marketing
Derivative Instruments Gain Loss [Line Items]
Gain (loss) reclassified from OCI or OCL into income- effective portion, total		(513)	(1,007)	(1,346)	(2,794)
Research and development
Derivative Instruments Gain Loss [Line Items]
Gain (loss) reclassified from OCI or OCL into income- effective portion, total		(2)	(268)	(49)	(983)
General and administrative
Derivative Instruments Gain Loss [Line Items]
Gain (loss) reclassified from OCI or OCL into income- effective portion, total		(69)	(396)	(249)	(1,171)
Interest and other income (expense), net
Derivative Instruments Gain Loss [Line Items]
Gain (Loss) Recognized-Ineffective Portion and Amount Excluded from Effectiveness Testing	[1]	744	357	735	326
Foreign exchange contract
Derivative Instruments Gain Loss [Line Items]
Foreign exchange contracts, Gain (loss) recognized in OCI or OCL-effective portion, total		$ 728	$ (1,723)	$ (899)	$ 4,575
[1]	There were no gains or losses recognized in income due to ineffectiveness in the periods presented.

Foreign Currency Derivatives 68

Foreign Currency Derivatives - Effect of Derivative Instruments Designated as Cash Flow Hedges in Condensed Consolidated Statements of Operations (Parenthetical) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Unrealized Gain (Loss) in income due to ineffectiveness	$ 0	$ 0	$ 0	$ 0

Foreign Currency Derivatives 69

Foreign Currency Derivatives - Derivative Instruments Measured at Gross Fair Value as Reflected in Condensed Consolidated Balance Sheets (Details) - Foreign exchange contract - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Derivatives Fair Value [Line Items]
Derivative assets		$ 6,873	$ 10,396
Derivative liabilities		6,722	6,031
Designated as Hedge Instruments
Derivatives Fair Value [Line Items]
Derivative assets	[1]	2,380	2,283
Derivative liabilities	[2]	2,418	2,269
Not Designated as Hedging Instrument
Derivatives Fair Value [Line Items]
Derivative assets	[1]	4,493	8,113
Derivative liabilities	[2]	$ 4,304	$ 3,762
[1]	All derivative assets are recorded in “Prepaid and other current assets” in the condensed consolidated balance sheets.
[2]	All derivative liabilities are recorded in “Other accrued liabilities” in the condensed consolidated balance sheets.

Foreign Currency Derivatives 70

Foreign Currency Derivatives - Offsetting of Derivative Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	$ 6,873	$ 10,396
Foreign exchange contract
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	6,873	10,396
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	6,873	10,396
Gross Amounts of Assets Not Offset in the Condensed Consolidated Balance Sheets, Financial Instruments	(6,017)	(5,413)
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheets, Net Amount	$ 856	$ 4,983

Foreign Currency Derivatives 71

Foreign Currency Derivatives - Offsetting of Derivative Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Offsetting Liabilities [Line Items]
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	$ 6,722	$ 6,031
Foreign exchange contract
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	6,722	6,031
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	6,722	6,031
Gross Amounts of Liabilities Not Offset in the Condensed Consolidated Balance Sheets, Financial Instruments	(6,017)	(5,413)
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheets, Net Amount	$ 705	$ 618

Stockholders' Equity - Share Re

Stockholders' Equity - Share Repurchase Programs - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Jul. 31, 2014
Share Repurchases Program [Line Items]
Shares repurchase authorized amount					$ 200,000,000
2014 Stock Repurchase Program
Share Repurchases Program [Line Items]
Purchase of common stock, shares	0	1,900,000	0	4,800,000
Purchase of common stock, value		$ 25,000,000		$ 65,000,000
Share repurchase plan, remaining authorized amount	$ 60,100,000		$ 60,100,000

Stockholders' Equity - Changes

Stockholders' Equity - Changes in Accumulated Other Comprehensive Income (Loss) by Component (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated Other Comprehensive Income (Loss), Beginning balance				$ (1,203)
Other comprehensive loss before reclassifications				(1,558)
Amounts reclassified from accumulated other comprehensive loss	[1]			488
Other comprehensive (loss) income		$ (799)	$ (3,170)	(1,070)	$ 839
Accumulated Other Comprehensive Income (loss) , Ending balance		(2,273)		(2,273)
Unrealized Gains and Losses on Cash Flow Hedges
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated Other Comprehensive Income (Loss), Beginning balance				(59)
Other comprehensive loss before reclassifications				(899)
Amounts reclassified from accumulated other comprehensive loss	[1]			496
Other comprehensive (loss) income				(403)
Accumulated Other Comprehensive Income (loss) , Ending balance		(462)		(462)
Unrealized Gains and Losses on Available-for-Sale Securities
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated Other Comprehensive Income (Loss), Beginning balance				(197)
Other comprehensive loss before reclassifications				292
Amounts reclassified from accumulated other comprehensive loss	[1]			(8)
Other comprehensive (loss) income				284
Accumulated Other Comprehensive Income (loss) , Ending balance		87		87
Foreign Currency Translation
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated Other Comprehensive Income (Loss), Beginning balance				(947)
Other comprehensive loss before reclassifications				(951)
Other comprehensive (loss) income				(951)
Accumulated Other Comprehensive Income (loss) , Ending balance		$ (1,898)		$ (1,898)
[1]	See Note 12 for details of gains and losses, net of taxes, reclassified out of accumulated other comprehensive loss into net (loss) income related to cash flow hedges and each line item of net (loss) income affected by the reclassification. Gains and losses related to available-for-sale securities were reclassified into “Interest and other income (expense), net” in the condensed consolidated statement of operations for the six months ended June 30, 2016, net of taxes.

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary and Allocation of Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 21,606	$ 9,711	$ 33,087	$ 18,943
Tax benefit	3,109	1,697	5,354	3,226
Total stock-based compensation expense, net of tax	18,497	8,014	27,733	15,717
Cost of product revenues
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	1,133	505	1,914	1,460
Cost of service revenues
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	2,373	877	3,484	2,185
Cost of revenues
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	3,506	1,382	5,398	3,645
Sales and marketing
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	7,550	2,698	11,293	5,311
Research and development
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	4,912	1,915	6,941	4,488
General and administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	5,638	3,716	9,455	5,499
Operating Expenses
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 18,100	$ 8,329	$ 27,689	$ 15,298

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options - Additional Information (Details) - shares	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock options granted	0	0

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Shares and Restricted Stock Units - Additional Information (Details) - $ / shares	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted	886,496	922,202
Weighted average estimated fair value of share granted	$ 10.87	$ 14.23
Number of performance periods	3 years	3 years
Vesting period description	The 2016 and 2015 grants are generally divided evenly over three annual performance periods commencing with calendar year 2016 and 2015, respectively, and will vest on the first, second and third anniversary of the grant date.
Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted	2,976,147	2,788,043
Weighted average estimated fair value of share granted	$ 10.86	$ 13.80
Restricted Stock Units (RSUs) | Non Employee Directors
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted	0	120,000
Weighted average estimated fair value of share granted	$ 0	$ 13.14

Stock-Based Compensation - St77

Stock-Based Compensation - Stock Options and Employee Stock Purchase Plan - Additional Information (Details) - Employee Stock Purchase Plan - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares purchased	1,236,759	1,183,426
Number of shares approved and available under the Employee Stock Purchase Plan	7,927,722
Unamortized stock based compensation expense recognized	$ 10.9
Unamortized stock based compensation expense recognition period	6 months

Stock-Based Compensation - Valu

Stock-Based Compensation - Valuation Assumptions - Additional Information (Details) - $ / shares	Feb. 01, 2016	Feb. 02, 2015	Jun. 30, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Offering period	2 years	2 years
Employee Stock Purchase Plan | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average estimated fair value of share granted	$ 2.51	$ 3.09
Employee Stock Purchase Plan | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average estimated fair value of share granted	$ 3.35	$ 4.27
Nonqualified Stock Option Plan And Employee Stock Purchase | Historical Volatility
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Blended volatility			50.00%
Nonqualified Stock Option Plan And Employee Stock Purchase | Implied Volatility
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Blended volatility			50.00%

Stock-Based Compensation - Sign

Stock-Based Compensation - Significant Assumptions Used to Estimate Fair Value of Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected dividends	0.00%	0.00%	0.00%	0.00%
Expected volatility, maximum	34.97%	30.73%	34.97%	30.73%
Risk-free interest rate, maximum	0.81%	0.49%	0.81%	0.49%
Expected volatility, minimum	31.85%	30.04%	31.85%	30.04%
Risk-free interest rate, minimum	0.47%	0.07%	0.47%	0.07%
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected life (years)	2 years	2 years	2 years	2 years
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected life (years)	6 months	6 months	6 months	6 months

Net (Loss) Income Per Share - R

Net (Loss) Income Per Share - Reconciliation of Numerator and Denominator of Basic and Diluted Net (Loss) Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Numerator
Net (loss) income	$ (9,997)	$ 19,647	$ (6,662)	$ 40,845
Denominator
Weighted average shares outstanding, basic	135,700	134,057	134,934	134,417
Effect of dilutive potential common shares		3,290		3,873
Weighted average shares outstanding, diluted	135,700	137,347	134,934	138,290
Basic net (loss) income per share	$ (0.07)	$ 0.15	$ (0.05)	$ 0.30
Diluted net (loss) income per share	$ (0.07)	$ 0.14	$ (0.05)	$ 0.30
Antidilutive employee stock-based awards, excluded	2,757	637	3,337	483

Business Segment Information -

Business Segment Information - Additional Information (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016Customer	Jun. 30, 2015Customer	Jun. 30, 2016LocationCustomer	Jun. 30, 2015Customer	Dec. 31, 2015
Segment Reporting Information [Line Items]
Business organized number of geographical theatres (area) | Location			3
Number of customer partners contributing more than 10% of total revenues | Customer	2	1	2	1
Customer Concentration Risk | Total Net Revenues
Segment Reporting Information [Line Items]
Concentration risk percentage	100.00%	100.00%	100.00%	100.00%
Customer Concentration Risk | Total Net Revenues | ScanSource Communications
Segment Reporting Information [Line Items]
Concentration risk percentage	23.00%	23.00%	23.00%	19.00%
Customer Concentration Risk | Total Net Revenues | Westcon Group, Inc
Segment Reporting Information [Line Items]
Concentration risk percentage	11.00%		12.00%
Customer Concentration Risk | Trade Receivables
Segment Reporting Information [Line Items]
Concentration risk percentage			100.00%		100.00%
Customer Concentration Risk | Trade Receivables | ScanSource Communications
Segment Reporting Information [Line Items]
Concentration risk percentage			24.00%		20.00%

Business Segment Information 82

Business Segment Information - Financial Information by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenue	$ 287,779	$ 316,575	$ 577,854	$ 647,275
Contribution margin	111,882	$ 128,727	228,858	$ 268,468
Gross trade receivables	$ 211,748		$ 211,748		$ 242,911
Total Revenue | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	100.00%	100.00%	100.00%	100.00%
Contribution Margin | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	39.00%	41.00%	40.00%	41.00%
Trade Receivables | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage			100.00%		100.00%
Americas
Segment Reporting Information [Line Items]
Revenue	$ 142,019	$ 158,333	$ 297,513	$ 315,687
Contribution margin	52,721	$ 60,765	115,588	$ 121,616
Gross trade receivables	$ 101,167		$ 101,167		$ 97,742
Americas | Total Revenue | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	49.00%	50.00%	52.00%	49.00%
Americas | Contribution Margin | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	37.00%	38.00%	39.00%	39.00%
Americas | Trade Receivables | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage			48.00%		40.00%
EMEA
Segment Reporting Information [Line Items]
Revenue	$ 72,660	$ 80,865	$ 146,189	$ 174,714
Contribution margin	27,820	$ 31,987	54,772	$ 74,764
Gross trade receivables	$ 61,201		$ 61,201		$ 78,726
EMEA | Total Revenue | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	25.00%	26.00%	25.00%	27.00%
EMEA | Contribution Margin | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	38.00%	40.00%	37.00%	43.00%
EMEA | Trade Receivables | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage			29.00%		33.00%
APAC
Segment Reporting Information [Line Items]
Revenue	$ 73,100	$ 77,377	$ 134,152	$ 156,874
Contribution margin	31,341	$ 35,975	58,498	$ 72,088
Gross trade receivables	$ 49,380		$ 49,380		$ 66,443
APAC | Total Revenue | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	26.00%	24.00%	23.00%	24.00%
APAC | Contribution Margin | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage	43.00%	46.00%	44.00%	46.00%
APAC | Trade Receivables | Customer Concentration Risk
Segment Reporting Information [Line Items]
Concentration risk percentage			23.00%		27.00%

Business Segment Information 83

Business Segment Information - Reconciliation of Segment Information to Consolidated Totals (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Segment Reporting [Abstract]
Segment contribution margin	$ 111,882	$ 128,727	$ 228,858	$ 268,468
Corporate and unallocated costs	(75,446)	(91,158)	(159,549)	(189,500)
Stock-based compensation expense	(21,606)	(9,711)	(33,087)	(18,943)
Effect of stock-based compensation expense on warranty rates expense	(235)	(80)	(341)	(133)
Amortization of purchased intangibles	(2,117)	(2,517)	(4,417)	(5,591)
Restructuring costs	(6,007)	(343)	(13,509)	(367)
Transaction-related costs	(7,887)		(12,131)
Interest and other income (expense), net	298	(178)	(470)	(1,640)
(Loss) income before provision for income taxes	$ (1,118)	$ 24,740	$ 5,354	$ 52,294

Business Segment Information 84

Business Segment Information - Revenues which Includes Products and Services by Product Category (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Entity Wide Information Revenue From External Customer [Line Items]
Net Revenues	$ 287,779	$ 316,575	$ 577,854	$ 647,275
UC Group Systems
Entity Wide Information Revenue From External Customer [Line Items]
Net Revenues	171,411	195,169	350,315	399,820
UC Personal Devices
Entity Wide Information Revenue From External Customer [Line Items]
Net Revenues	68,774	66,802	136,584	134,267
UC Platform
Entity Wide Information Revenue From External Customer [Line Items]
Net Revenues	$ 47,594	$ 54,604	$ 90,955	$ 113,188

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense and Effective Tax Rates (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 8,879	$ 5,093	$ 12,016	$ 11,449
Effective tax rate	(794.20%)	20.60%	224.40%	21.90%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Income Tax Information [Line Items]
Income tax benefit	$ 0		$ 0
Additional expense due to losses from interim tax	$ 1,300,000		$ 3,100,000
U.S federal statutory rate	35.00%	35.00%	35.00%	35.00%
Discrete tax benefit realized on disqualifying dispositions of stock	$ 300,000	$ 200,000	$ 700,000	$ 700,000
Non-deductible stock compensation expense	3,100,000
Aggregate transfer pricing charges for foreign subsidiary					$ 1,600,000	$ 1,600,000
Unrecognized tax benefits	21,000,000		21,000,000
Accrued interest and penalties related to uncertain tax positions	1,700,000		1,700,000		$ 1,400,000
Anticipated reduction in uncertain tax positions	1,300,000		1,300,000
Foreign Jurisdiction
Income Tax Information [Line Items]
Tax benefit (expense) due to lower statutory tax rates	$ (300,000)	$ 4,800,000	$ 1,300,000	$ 10,100,000