UTStarcom (UTSI) 20-F 22 Apr 16 2015 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2015shares
Document and Entity Information [Abstract]
Entity Registrant Name	UTSTARCOM HOLDINGS CORP.
Entity Central Index Key	1,030,471
Document Type	20-F
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	36,735,314
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 77,050	$ 77,824
Short-term investments		2,299
Accounts receivable, net of allowances for doubtful accounts of $4,564 and $10,877, respectively	$ 17,936	16,690
Inventories	17,470	20,659
Deferred costs	25,499	55,257
Prepaid and other current assets	11,388	19,337
Short-term restricted cash	12,264	13,731
Total current assets	161,607	205,797
Property, plant and equipment, net	1,510	3,037
Long-term investments	26,022	59,799
Long-term deferred costs	332	4,956
Long-term deferred tax assets	11,193	985
Other long-term assets	4,216	4,489
Total assets	204,880	279,063
Current liabilities:
Accounts payable	16,400	29,769
Income taxes payable	9,906	7,463
Customer advances	30,976	49,244
Deferred revenue	16,965	26,819
Deferred tax liabilities	9,779	656
Other current liabilities	13,763	15,463
Total current liabilities	97,789	129,414
Long-term deferred revenue	8,554	18,304
Other long-term liabilities	8,259	16,016
Total liabilities	$ 114,602	$ 163,734
Commitments and contingencies (Note 8)
Shareholders' equity:
Ordinary share: $0.00375 par value; 250,000 authorized shares; 38,465 and 38,314 shares issued at December 31, 2015 and December 31, 2014, respectively; 36,735 and 38,148 shares outstanding at December 31, 2015 and December 31, 2014, respectively (Note 1)(1)	$ 122	$ 122
Additional paid-in capital	1,259,767	1,258,182
Treasury stock, at cost: 1,730 and 166 shares at December 31, 2015 and December 31, 2014, respectively	(4,138)	(443)
Accumulated deficit	(1,226,943)	(1,206,286)
Accumulated other comprehensive income	61,470	63,754
Shareholders' equity	90,278	115,329
Total liabilities and equity	$ 204,880	$ 279,063

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Allowances for doubtful accounts (in dollars)	$ 4,564	$ 10,877
Ordinary share, par value (in dollars per share)	$ 0.00375	$ 0.00375
Ordinary share, authorized shares	250,000	250,000
Ordinary share, shares issued	38,465	38,314
Treasury shares	1,730	166

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net sales
Products		$ 87,361	$ 105,988	$ 141,138
Services		29,742	23,432	23,301
Total net sales		117,103	129,420	164,439
Cost of net sales
Products		65,891	84,988	99,888
Services		23,344	22,304	24,331
Total cost of net sales		89,235	107,292	124,219
Gross profit		27,868	22,128	40,220
Operating expenses:
Selling, general and administrative		21,515	24,515	37,626
Research and development		$ 11,342	$ 11,686	14,520
Net loss on divestitures				1,307
Total operating expenses		$ 32,857	$ 36,201	53,453
Operating loss		(4,989)	(14,073)	(13,233)
Interest income		557	589	511
Interest expense		(76)	(88)	(151)
Other income (expense), net		3,489	(2,249)	11,480
Equity losses of associates		(13,954)	(8,878)	(9,586)
Investment impairment		(9,846)	(3,947)	(9,400)
Loss before income taxes		(24,819)	(28,646)	(20,379)
Income tax benefit (expense)		4,162	(1,618)	(2,351)
Net loss		$ (20,657)	$ (30,264)	(22,730)
Net loss attributable to non-controlling interests				9
Net loss attributable to UTStarcom Holdings Corp.		$ (20,657)	$ (30,264)	$ (22,721)
Net loss per share attributable to UTStarcom Holdings Corp.-Basic		$ (0.56)	$ (0.81)	$ (0.58)
Net loss per share attributable to UTStarcom Holdings Corp.-Diluted		$ (0.56)	$ (0.81)	$ (0.58)
Weighted average shares outstanding-Basic		37,003	37,380	39,127
Weighted average shares outstanding-Diluted		37,003	37,380	39,127
Net loss		$ (20,657)	$ (30,264)	$ (22,730)
Other comprehensive loss, net of tax
Net change in cumulative translation adjustment		(1,611)	(2,781)	$ (13,759)
Unrealized gain (loss) from available-for-sale investments		(673)	673
Comprehensive loss		$ (22,941)	$ (32,372)	$ (36,489)
Comprehensive loss attributable to non-controlling interests	[1]			9
Comprehensive loss attributable to UTStarcom Holding Corp.		$ (22,941)	$ (32,372)	$ (36,480)
[1]	Comprehensive loss attributable to non-controlling interests consisted solely of net loss.

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2012	$ 182	$ 1,309,761	$ (20,421)	$ (1,153,301)	$ 79,621	$ 814	$ 216,656
Balance (in shares) at Dec. 31, 2012	47,656,092
Repurchase of ordinary shares	$ (31)	$ (30,649)					(30,680)
Repurchase of ordinary shares (in shares)	(8,333,333)
Restricted stock issued and restricted stock units released							0
Restricted stock issued and restricted stock units released (in shares)	455,095
Stock-based compensation		$ 1,698					1,698
Net loss				$ (22,721)		$ (9)	(22,730)
Elimination of the non-controlling interests a result of disposition on of an investment.						$ (805)	805
Other comprehensive income:
Foreign currency translation					$ (6,671)		(6,671)
CTA recognition due to closure of the subsidiaries					(7,088)		$ (7,088)
Unrealized gain from available-for-sale investments
Balance at Dec. 31, 2013	$ 151	$ 1,280,810	$ (20,421)	$ (1,176,022)	$ 65,862	$ 0	$ 150,380
Balance (in shares) at Dec. 31, 2013	39,777,854
Common stock issued upon option exercises	$ 8	$ 5,332					5,340
Common stock issued upon option exercises (in shares)	2,000,000
Repurchase of ordinary shares			$ (10,308)				(10,308)
Repurchase of ordinary shares (in shares)	(4,050,296)
Restricted stock issued and restricted stock units released							0
Restricted stock issued and restricted stock units released (in shares)	420,518
Stock-based compensation		$ 2,289					2,289
Treasury stock retirement	$ (37)	$ (30,249)	$ 30,286				0
Net loss				$ (30,264)			(30,264)
Other comprehensive income:
Foreign currency translation					$ (2,902)		(2,902)
CTA recognition due to closure of the subsidiaries					121		121
Unrealized gain from available-for-sale investments					673		673
Balance at Dec. 31, 2014	$ 122	$ 1,258,182	$ (443)	$ (1,206,286)	$ 63,754	$ 0	115,329
Balance (in shares) at Dec. 31, 2014	38,148,076
Common stock issued upon option exercises		$ 39					39
Common stock issued upon option exercises (in shares)	11,543
Repurchase of ordinary shares			$ (3,695)				(3,695)
Repurchase of ordinary shares (in shares)	(1,563,302)
Restricted stock issued and restricted stock units released							0
Restricted stock issued and restricted stock units released (in shares)	138,997
Stock-based compensation		$ 1,546					1,546
Net loss				$ (20,657)			(20,657)
Other comprehensive income:
Foreign currency translation					$ (1,611)		(1,611)
Unrealized gain from available-for-sale investments					(673)		(673)
Balance at Dec. 31, 2015	$ 122	$ 1,259,767	$ (4,138)	$ (1,226,943)	$ 61,470	$ 0	$ 90,278
Balance (in shares) at Dec. 31, 2015	36,735,314

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		$ (20,657)	$ (30,264)	$ (22,730)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		$ 2,202	$ 2,654	3,464
Net loss on divestitures				1,307
Net loss on disposal of assets		$ 180	$ 219	3,553
Loss (gain) on CTA recognition from liquidation of subsidiaries	[1]		121	(7,088)
Change due to reversal of tax payable		$ (7,747)	(992)	(1,240)
Equity losses of associates		13,954	8,878	9,586
Investment impairment		9,846	$ 3,947	$ 9,400
Gain on sale of short- term investment		(1,529)
Stock-based compensation expense		1,545	$ 2,289	$ 1,698
Provision for (recovery of) doubtful accounts receivable		79	49	$ (75)
Loan impairment (recovery), net		(538)	2,788
Deferred income taxes		1,030	(424)	$ (380)
Changes in operating assets and liabilities, net of effect of 2013 UiTV deconsolidation and IPTV divestiture
Accounts receivable		(1,491)	6,332	(14,058)
Inventories and deferred costs		35,973	36,859	45,875
Other assets		1,558	(772)	6,058
Accounts payable		(12,233)	6,415	7,110
Income taxes payable		3,369	(3,390)	110
Customer advances		(17,352)	(25,759)	(12,005)
Deferred revenue		(18,610)	(18,788)	(29,524)
Other liabilities		(1,215)	(5,774)	(2,976)
Net cash used in operating activities		(11,636)	(15,612)	(1,915)
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property, plant and equipment		$ (917)	(1,298)	(3,766)
Payment on divestitures			$ (804)	(2,369)
Net proceeds from divestitures				2,000
Payment for the non-controlling interest on the liquidation of a subsidiary				(898)
Proceeds from settlement of an investment interest, net				569
Change in restricted cash		$ 707	$ (3,526)	2,209
Purchase of investment interests		(1,670)	(1,080)	$ (26,592)
Proceeds from refund of investment interests		$ 16,228	$ 932
Purchase of short-term investments				$ (81)
Proceeds from sale of short-term investments		$ 3,076		379
Payment on divestiture of IPTV business and investment in IPTV convertible bond				(503)
Other				162
Net cash provided by (used in) investing activities		$ 17,424	$ (5,776)	$ (28,890)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of ordinary shares		39	5,340
Repurchase of ordinary shares		(3,695)	(10,308)	$ (30,680)
Net cash used in financing activities		(3,656)	(4,968)	(30,680)
Effect of exchange rate changes on cash and cash equivalents		(2,906)	(3,593)	(10,326)
Net decrease in cash and cash equivalents		(774)	(29,949)	(71,811)
Cash and cash equivalents at beginning of year		77,824	107,773	179,584
Cash and cash equivalents at end of year		77,050	77,824	107,773
Cash paid:
Interest		76	88	151
Income taxes		$ (363)	$ 5,100	1,600
Non-cash operating activities
Purchase UiTV convertible bond through converting of outstanding receivables				7,114
Non-cash investing activities
Accrual related to purchase of property, plant and equipment			$ 13	530
Purchase UiTV convertible bond through converting of outstanding receivables				$ (7,114)
Disposal of short-term investments through exchanging of equity investment			$ 1,826
Acquisition of short-term investments through exchanging of equity investment			$ (1,826)
[1]	During 2013, the Company recognized $7.1 million gain in the Consolidated Statements of Operations and Comprehensive Income (Loss) on the reversal of the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of two previously inactive Chinese entities. The prior cumulative translation adjustment primarily resulted from the difference between local functional currency and the Company's reporting currency.

BASIS OF PRESENTATION, LIQUIDIT

BASIS OF PRESENTATION, LIQUIDITY	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION, LIQUIDITY	NOTE 1—BASIS OF PRESENTATION, LIQUIDITY UTStarcom Holdings Corp., or the Company, a Cayman Islands corporation incorporated in 2011, is a global telecom infrastructure provider dedicated to developing technology that will serve the rapidly growing demand for bandwidth from mobile, streaming and other applications. The Company works with carriers globally, from Asia to the Americas, to meet this demand through a range of innovative broadband packet optical transport and wireless/fixed-line access products and solutions. UTStarcom Inc. was founded in 1991 and started trading on NASDAQ in 2000. On June 24, 2011, the stockholders of UTStarcom Inc. approved the proposed merger, or the Merger, to reorganize UTStarcom, Inc. as a Cayman Islands company. Pursuant to the approval of the shareholders, UTSI Mergeco Inc., a Delaware corporation and a wholly-owned subsidiary of UTStarcom Holdings Corp., merged with and into the existing public company, UTStarcom, Inc., which is incorporated under the laws of the State of Delaware. As a result of the reorganization, UTStarcom Holdings Corp. became the parent company of UTStarcom, Inc. and its subsidiaries. Also pursuant to the Merger, the Company issued an equal number of ordinary shares in exchange for the common stock of UTStarcom, Inc.. The Company’s business is conducted in substantially the same manner as was conducted by UTStarcom, Inc.. The transaction was accounted for as a legal re-organization of entities under common control. The accompanying consolidated financial statements include the accounts of the Company and its wholly- and majority-owned subsidiaries. All intercompany accounts and transactions have been eliminated in the preparation of the consolidated financial statements. The non-controlling interests in consolidated subsidiaries are shown separately in the consolidated financial statements. The accompanying Consolidated Balance Sheets as of December 31, 2015 and 2014, and the Consolidated Statements of Operations and Comprehensive Loss for each of the three years ended December 31, 2015, 2014 and 2013 have been prepared by the Company pursuant to the rules and regulations of the U.S Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting principles in the U.S. (“US GAAP”). The accompanying consolidated financial statements are presented on the basis that the Company is a going concern. The going concern assumption contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred net losses of $20.7 million, $30.3 million and $22.7 million during the years ended December 31, 2015, 2014, and 2013, respectively. As of December 31, 2015 and 2014, the Company had an accumulated deficit of $1,226.9 million and $1,206.3 million, respectively. The Company incurred net cash outflows from operations of $11.6 million, $15.6 million and $1.9 million during the years ended December 31, 2015, 2014 and 2013 respectively. As of December 31, 2015 and 2014, the Company had cash and cash equivalents of $77.1 million and $77.8 million, of which $19.8 million and $14.5 million, respectively, were held by subsidiaries in China. China imposes currency exchange controls on certain transfers of funds to and from China. The Company’s China subsidiaries are subject to pre-approval from the State Administration of Foreign Exchange (“SAFE”) for non-domestic financing. Additionally, the amount of cash available for transfer from the China subsidiaries for use by the Company’s non-China subsidiaries is also limited both by the liquidity needs of the subsidiaries in China and the restriction on currency exchange by Chinese-government mandated limitations including currency exchange controls on certain transfers of funds outside of China. The Company’s China subsidiaries have no accumulated profit as of December 31, 2015 determined in accordance with Chinese accounting standards that can be paid as dividends. In the years 2015, 2014 and 2013, the Company’s China subsidiaries did not pay dividends to our parent company. Management believes that the continuing efforts to stream-line the Company’s operations will enable the Company to control operating costs to be better aligned with operations, market demand and projected sales levels. Management believes both the Company’s China and non-China operations will have sufficient liquidity to finance working capital and capital expenditure needs in excess of 12 months. Furthermore, the Company has concentrated its business in Asia, particularly Japan, India, and Taiwan. Any unforeseen prolonged economic and /or political risks in these markets could impact the Company’s customers in making their respective investment decisions and could have a material impact on the foregoing assessment. There can be no assurance that additional financing, if required, will be available on terms satisfactory to the Company or at all, and if funds are raised in the future through issuance of preferred stock or debt, these securities could have rights, privileges or preference senior to those of the Company’s ordinary shares and newly issued debt could contain debt covenants that impose restrictions on the Company’s operations. Further, any sale of newly issued debt or equity securities could result in additional dilution to the Company’s current shareholders.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in conformity with US GAAP 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant judgment and estimates are used for revenue recognition, allowances for doubtful accounts and sales returns, tax valuation allowances, inventory write-down, impairment of property, plant and equipment, deferred costs,, accrued product warranty costs, provisions for contract losses, investment impairments, going concern assessment, stock-based compensation expense, and loss contingencies among others. Actual results could differ materially from those estimates. Cash and Cash Equivalents: Cash and cash equivalents consist of highly liquid instruments with original maturities of three months or less. Approximately 17%, or $12.9 million of cash and cash equivalents were held by the Company’s subsidiaries in the U.S. as of December 31, 2015. The remainder was held by the other UTStarcom entities throughout the world. As of December 31, 2015, approximately 26%, or $19.8 million, of the Company’s cash and cash equivalents were held by its subsidiaries in China, and China imposes currency exchange controls on transfers of funds outside of China. Cash and cash equivalents are invested in short-term bank deposits and similar short duration instruments that are highly liquid and readily convertible with fixed maturities from overnight to three months. Restricted Cash: As of December 31, 2015, the Company had short-term restricted cash of $12.3 million, and had long-term restricted cash of $3.8 million included in other long-term assets. As of December 31, 2014, the Company had short-term restricted cash of $13.7 million, and had long-term restricted cash of $3.4 million included in other long-term assets. These amounts primarily collateralize the Company’s issuances of performance bonds, warranty bonds, standby and commercial letters of credit. Investments: The Company’s investments consist principally of bank notes, debt and equity securities classified as available for sale, and cost and equity method investments in privately held companies. The investments in equity securities of privately held companies in which the Company holds less than 20% voting interest and on which the Company does not have the ability to exercise significant influence are accounted for under ASC 325, “Investments—Other” using the cost method. Under the cost method, these investments are carried at the lower of cost or fair market value. The investments in equity securities of privately held companies in which the Company holds at least 20% but less than 50% voting interest and on which the Company has the ability to exercise significant influence are accounted for under ASC 323, “Investments—Equity Method and Joint Ventures” using the equity method. Investments in debt securities that are classified as available for sale are measured at fair value on the balance sheets under ASC 320, “Investments—Debt and Equity Securities”. Unrealized holding gains and losses for available-for-sale securities (including those classified as current assets) will be excluded from earnings and reported in other comprehensive income until realized except as indicated in the following paragraph. The Company recognizes an impairment charge when a decline in the fair value of its investments below the cost basis is judged to be other-than-temporary. In making this determination, the Company reviews several factors to determine whether the losses are other-than-temporary, including but not limited to: (i) the length of time the investment was in an unrealized loss position, (ii) the extent to which fair value was less than cost, (iii) the financial condition and near term prospects of the issuer, and (iv) the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in fair value. Revenue Recognition: The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is reasonably assured. The Company assesses collectability based on a number of factors, including payment history and the credit-worthiness of the customer. If the Company determines that collection is not reasonably assured, the Company defers revenue recognition until collection becomes reasonably assured, which is generally upon receipt of cash. If the payment due from the customer is not fixed or determinable due to extended payment terms, revenue is recognized as payments become due and payable by the customer, assuming all other criteria for revenue recognition are met. Any payments received prior to revenue recognition are recorded as customer advances. Any expected losses on contracts are recognized when identified on an individual basis in accordance with the prevailing accounting guidance for the respective contract. When a sales arrangement contains multiple deliverable elements or multiple element arrangements, the Company allocates revenue to each element based on the relative selling price of each element. Under this approach, the selling price of a deliverable is determined by using a selling price hierarchy that requires the use of vendor-specific objective evidence, or (“VSOE”) of fair value, if available, third-party evidence, or (“TPE”) of selling price if VSOE is not available or management’s best estimate of selling prices, or (“BESP”) if neither VSOE nor TPE is available. VSOE is the selling price using the price charged by the Company for a deliverable when sold separately. When there is no VSOE, the Company uses management’s BESP in the allocation of arrangement consideration. Therefore, the Company typically is not able to determine TPE for its products or services. TPE of selling price is determined by evaluating similar competitor deliverables when sold separately to similarly situated customers. Generally, the Company’s products differ from that of its peers, in that its product offerings are directed towards the integration of telecom, broadband and cable television networks and as such, usually entail a significant level of differentiation or customization for its customers such that the comparable pricing of products with similar functionality cannot be obtained. Furthermore, the Company is unable to reliably determine what similar competitor products’ selling prices are on a stand-alone basis. Multiple element arrangements primarily involve the sale of hardware systems, installation and training. In addition, while not separately sold, the arrangement may include extended warranties that cover product repairs, maintenance services, and software updates for the software components that are essential to the functionality of the hardware systems or equipment. Revenue consideration allocated to each element under the relative selling price method is recognized as each element is earned, namely upon installation and acceptance of equipment or delivery of terminals, the delivered element(s) has stand-alone value, there is no right of return on delivered element(s), and the Company is in control of the undelivered element(s). For arrangements that include service elements, including technical support and installation and also training, revenue is deferred until such services are deemed complete. Revenue from extended warranties is recognized ratably over the contract period of the extended warranty services. Final acceptance is required for revenue recognition when installation services are not considered perfunctory. Final acceptance indicates that the customer has fully accepted delivery and installation, if any, of equipment and the Company is entitled to full payment. The Company does not recognize revenue before final acceptance is granted by the customer if acceptance is considered substantive to the transaction. In connection with the restructuring of the telecommunication industry in China, the Ministry of Industry and Information Technology (“MIIT”) announced that personnel access system, or (“PAS”) services in China would be phased out by January 1, 2012. The Company still had $13.2 million of deferred revenue associated with unfulfilled contractual obligations for its historical PAS infrastructure contracts as of December 31, 2011. Such amounts were deferred at its VSOE of fair value according to the terms of the contracts. Upon the phasing out of the PAS services as required by the MIIT announcement, the Company took appropriate actions, such as communicating with its customers regarding the termination of such services, to legally release those obligations. Accordingly, approximately $8.1 million of the deferred revenue was released in 2012 upon the completion of the appropriate legal actions. The remaining balance of $5.1 million was included as part of the liabilities transferred to the buyer on the IPTV divestiture in August 2012. However, as some customers were not willing to assign their contracts to the buyer, the Company is still the primary obligor for those contracts that were not legally assigned to the buyer. Therefore, the deferred revenue is still included in the Company’s Consolidated Balance Sheet. See “Note 3—Divestitures”. Revenue from fixed price contracts that include a requirement for significant software modification or customization is recognized using the completed contract method of accounting whereby no revenue is recognized prior to the completion of the project, because for contracts involving unique requirements the Company is unable to make reasonably dependable estimates of progress towards meeting contractual requirements. In the event estimated total project costs exceed estimated total project revenues, the entire estimated loss is charged to operations in the period in which the loss becomes probable and can be reasonably estimated. The complexity of the estimation process and judgments about internal and external factors including labor utilization, changes to specifications and testing requirements, time required for performance and resulting incurrence of contract penalties, and the performance of subcontractors affect the estimation process. The Company will recognize gross revenue based on the amount billed to customers when all revenue recognition criteria have been met for transactions where the Company is a reseller. For these transactions the Company is responsible to fulfill the contracts’ obligations, and assumes both the general inventory risk as well as the credit risk. The assessment of collectability is also a factor in determining whether revenue should be recognized. The Company assesses collectability based on a number of factors, including payment history and the credit-worthiness of the customer. The Company does not request collateral from its customers. In international sales, the Company may require letters of credit from its customers that can be drawn on demand if the customer defaults on its payment. If the Company determines that collection of a payment is not reasonably assured, the Company defers revenue recognition until collection becomes reasonably assured, which is generally upon receipt of cash. On August 31, 2012, the Company completed the divestiture of its IPTV business. As a result, the Company divested the IPTV business, transferring all assets, liabilities and managerial duties to the buyer. As some customers were not willing to assign their contracts to the buyer, the Company is still the primary obligor for those contracts that were not legally assigned to the buyer. Even though the Company signed back-to-back contracts to transfer all obligations and associated economic risks and benefits to the buyer, from the customer point of view, the Company is the sole obligor to their contracts. If the buyer fails to fulfill its obligations under the back-to-back contracts with respect to these un-assigned contracts with the Company, the Company is still obligated to fulfill the obligations under the un-assigned contracts with the customers. Therefore, the Company was not able to derecognize the related liabilities of those un-assigned contracts. The Company continued to recognize revenue for those unassigned contracts when they met the revenue recognition criteria as discussed above. At the same time, the Company continued to recognize an equal amount of the deferred costs associated with those contracts. Therefore, there is no gross profit impact from the future revenue recognition of these unassigned contracts. The Company will derecognize both the liabilities and deferred costs when the related contracts are legally assigned subsequently. During the years ended December 31, 2015,2014 and 2013, the Company recorded $3.6 million,$4.3 million and $1.4 million, respectively, in the Consolidated Statements of Operations and Comprehensive Loss due to meeting the revenue recognition criteria. As of December 31, 2015, the Company still had both liabilities and deferred costs of $11.6 million related to those un-assigned contracts. See “Note 3—Divestitures”. Because of the nature of doing business in China and other emerging markets, the Company’s billings and/or customer payments may not correlate with the contractual payment terms. The Company generally does not enforce contractual payment terms prior to final acceptance. Accordingly, accounts receivable are not recorded until the Company recognizes the related customer revenue. Advances from customers are recognized when the Company has collected cash from the customer, prior to recognizing revenue. Deferred revenue is recorded if there are undelivered elements after final acceptance has been obtained. The Company had current deferred revenue of $17.0 million and $26.8 million, and long-term deferred revenue of $8.6 million and $18.3 million at December 31, 2015 and 2014, respectively. Costs related to deferred revenue are also deferred until revenue is recognized. See “Deferred Costs” below. Product Warranty: The Company provides a warranty on its equipment and terminal sales for periods generally ranging from one to two years from the time of final acceptance. At times, the Company has entered into arrangements to provide limited warranty services for periods longer than two years. The Company provides for the expected cost of product warranties at the time that revenue is recognized based on an assessment of past warranty experience and when specific circumstances dictate. The Company assesses the adequacy of its recorded warranty liability every quarter and makes adjustments to the liabilities if necessary. Specific warranty accruals are reversed upon the expiration of the warranty period and are recorded as reduction of cost of sales. Warranty accrual reversals were $nil, $0.1 million and $0.1 million in 2015, 2014 and 2013, respectively. From time to time, the Company may be subject to additional costs related to non-standard warranty claims from its customers. If and when this occurs, the Company estimates additional accruals based on historical experience, communication with its customers and various assumptions that the Company believes to be reasonable under the circumstances. Such additional warranty accruals are recorded in the period in which the additional costs are identified. Receivables: Although the Company evaluates customer credit worthiness prior to a sale, the Company provides an allowance for doubtful accounts for the estimated loss on trade and notes receivable when collection may no longer be reasonably assured. The Company assesses collectability of receivables based on a number of factors including analysis of creditworthiness, the Company’s historical collection history and current economic conditions, its ability to collect payment and on the length of time an individual receivable balance is outstanding. The Company’s policy for determining the allowance for doubtful accounts includes both specific allowances for balances known to be uncollectible and a formula-based portfolio approach, based on aging of the accounts receivable, as a part of management’s review of the overall allowance for doubtful accounts. This formula-based approach involves aging of the Company’s accounts receivable and applying a percentage based on the Company’s historical experience. The Company evaluates the percentages applied to each category of aged accounts receivable periodically based on actual history of write-offs and collections and refines this formula-based approach accordingly for use in future periods. Receivable balances are written off when the Company has sufficient evidence to prove that they are uncollectible. Inventories: Inventories consist of product held at the Company’s manufacturing facility and warehouses, as well as finished goods at customer sites for which the customer has taken possession, but based on specific contractual terms, title has not yet passed to the customer. The Company may ship inventory to existing customers that require additional equipment to expand their existing networks prior to the signing of an expansion contract. Inventories are stated at the lower of cost or market value, based on the FIFO method of accounting. Write-downs are based on the assumptions about future market conditions and customer demand, including projected changes in average selling prices resulting from competitive pricing pressures. The Company continually monitors inventory valuation for potential losses and obsolete inventory at its manufacturing facilities as well as at customer sites. If actual market conditions are less favorable than those projected by management, additional write-downs may be required. If actual market conditions are more favorable than anticipated, the previously written down inventory may be sold to customers and result in lower cost of sales and higher income from operations than expected in that period. Deferred costs: Deferred costs consist of product shipped to the customer for which the rights and obligations of ownership have passed to the customer but revenue has not yet been recognized due to prolonged acceptance periods for tests and the existence of undelivered elements, such as post-contract support including software update rights for which the Company does not have a vendor specific objective evidence of fair value. Management periodically assesses the recoverability of deferred costs and provides reserves against deferred cost balances when recovery of deferred costs is not probable. Recoverability is evaluated based on various factors including the length of time the product has been held at the customer site, the viability of payment, including assessment of product demand if a revenue sharing arrangement exists and/or the evaluation if a related transaction will result in a gross margin loss. In a loss situation for a transaction, the deferred cost balance is adjusted for impairment equal to the value of the excess of cost over the amount of revenue that will be eventually recognized for the transaction. Revenue and cost of sales are recorded when final acceptance is received from the customer. With greater concentration of product at customer sites under contract with specific or individual customers, the financial conditions of such specific or individual customers may result in increased concentration risk exposure for the Company’s inventory. For any post contract support services contracts signed before the Company’s adoption of ASU 09-13/14, where the related revenue is deferred due to lack of VSOE for post contract support, the entire related deferred direct costs are classified as a noncurrent asset. Property, Plant and Equipment: Property, plant and equipment are recorded at cost and are stated net of accumulated depreciation. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the estimated useful lives or the term of the lease. When assets are disposed, the cost and related accumulated depreciation are removed from the accounts and the resulting gains or losses are included in results of operations. The Company generally depreciates its property, plant and equipment over the following periods: Years Furniture, test or manufacturing equipment 5 Computers and software 2 – 3 Automobiles 5 Leasehold improvements Lesser of the term of the lease or the estimated useful lives of the assets Depreciation expense was $2.3 million, $2.9 million, and $5.4 million, for the years ended December 31, 2015, 2014 and 2013, respectively. Other than Temporary Impairment on Investment: The Company reviews its investments for other-than-temporary impairment whenever events or changes in business circumstances indicate that the carrying value of the investment may not be fully recoverable. Investments identified as having an indication of impairment are subject to further analysis to determine if the impairment is other-than-temporary and this analysis requires estimation the fair value of the investment. In making this determination, the Company reviews several factors to determine whether the losses are other-than-temporary, including but not limited to: (i) the length of time the investment was in an unrealized loss position, (ii) the extent to which fair value was less than cost, (iii) the financial condition and near term prospects of the issuer, and (iv) the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in fair value. The determination of fair value of the investment involves considering factors such as current economic and market conditions, the operating performance of the companies including current earnings trends and forecasted cash flows, and other company and industry specific information. Investment impairments recorded as other-than-temporary were $9.8 million, $3.9 million, and $9.4 million, for the years ended December 31, 2015, 2014 and 2013, respectively. Impairment of Long-Lived Assets: Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If undiscounted expected future cash flows are less than the carrying value of the assets, an impairment loss is recognized based on the excess of the carrying amount over the fair value of the assets. Long-lived assets that are to be disposed of by sale are measured at the lower of book value or fair value less cost to sell. Advertising Costs: The Company expenses all advertising costs as incurred. Payment to customers for marketing development costs are accounted for as a reduction of the revenue associated with customers as incurred. For the years ended December 31, 2015, 2014 and 2013, advertising costs totaled $0.1 million, $0.1 million, and $0.1 million, respectively. Restructuring Liabilities, Litigation and Other Contingencies: The Company accounts for its restructuring plans using the guidance provided in ASC 420 “Exit or Disposal Cost Obligations” and ASC 712 “Compensation—Nonretirement Postemployment Benefits”. The Company accounts for litigation and contingencies in accordance with ASC 450, “Contingencies”, which requires that the Company record an estimated loss from a loss contingency when information available prior to issuance of the Company’s consolidated financial statements indicates that it is probable that an asset has been impaired or a liability has been incurred at the date of the consolidated financial statements and the amount of loss can be reasonably estimated. Stock-Based Compensation: Stock-based compensation expense for all share-based payment awards granted to employees is determined based on the grant-date fair value. Stock-based compensation expense for restricted stock awards is measured based on the closing fair market value of the Company’s ordinary shares on the date of grant. Stock-based compensation expense for stock options is estimated at the grant date based on each option’s fair value as calculated by Black-Scholes model. Stock-based compensation is expensed ratably on a straight-line basis over the requisite service period, which is generally the vesting term of the share-based payment awards. The performance-based restricted stock units are subject to the attainment of goals determined by the Compensation Committee of the Company’s Board of Directors. The Company records the relevant stock-based compensation for the performance-based restricted stock units based on the probability of meeting the performance conditions. Accumulated Other Comprehensive Income (AOCI): Accumulated Other Comprehensive Income mainly consisted of foreign currency translation and the unrealized gain or loss from available-for-sale investments. The changes in AOCI, including the amounts reclassified to income, were as follows: Foreign currency translation and unrealized gain, net of tax (in thousands) Balance at December 31, 2013 $ 65,862 Loss recorded in other comprehensive loss (2,902 ) Unrealized gain from available-for-sale investments 673 Less: Loss reclassified from AOCI to income 121 Balance at December 31, 2014 $ 63,754 Loss recorded in other comprehensive loss (1,611 ) Unrealized gain from available-for-sale investments (673 ) Balance at December 31, 2015 $ 61,470 As of December 31, 2015 and 2014, no accumulated other comprehensive income or loss is attributable to non-controlling interests. The Company reclassifies foreign currency translation adjustments from AOCI to income upon sale or upon complete or substantially complete liquidation of investments in foreign entities, with the amounts attributable to the entities and accumulated in the translation adjustment component of equity is both: (a) removed from the separate component of equity; and (b) reported as part of the gain or loss on sale or liquidation of the investment for the period during which the sale or liquidation occurs. During fiscal 2014 the Company recognized and reclassified $0.1 million to net loss from the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of three Chinese entities. The prior cumulative translation adjustment primarily resulted from the difference between local functional currency and the Company’s reporting currency. On October 4, 2014, one of the Company’s cost method investees, Cortina, was acquired by Inphi Corporation, or Inphi, a public company listed on the New York Stock Exchange. Upon the Merger agreement between Inphi and Cortina, considering the total consideration amount of this acquisition and the Company’s interest holding as of September 30, 2014, the Company recorded a $1.5 million realized investment disposal loss in the third quarter of 2014. In exchange for the 1% interest in Cortina, the Company received 124,395 shares of Inphi on November 14, 2014. Management assessed the shares and classified them as available-for-sale securities subject to fair value accounting. As of December 31, 2014, the fair value of the shares was $2.3 million which resulted in an unrealized gain of $0.5 million which was recorded in Other Comprehensive Loss in the year ended. In February of 2015, the Company sold the 124,395 shares of Inphi stock for a total cash consideration of $2.4 million, which resulted in a realized gain of $0.6 million in Other Income. In 2015, the Company also received $1 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value which resulted in a realized gain in Other Income. In the second quarter of 2015, the Company also received $0.7 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value, resulting in a realized gain in Other Income. In the fourth quarter of 2015, another $0.3 million was released from escrow deposited by Inphi during the transaction and the Company recorded as a realized gain in Other Income. As of December 31, 2014, the Company held a $20.2 million Convertible Bond of UTStarcom Hong Kong Holdings Ltd. issued to the Company which included $0.2 million of unrealized gain, which was recognized in AOCI. The Convertible Bond was classified as available-for-sale debt securities subject to fair value accounting. On April 7, 2015, the Company entered an agreement with UTStarcom Hong Kong Holdings Ltd., for the conversion of the $20.0 million convertible bond. Pursuant to the agreement, UTStarcom Hong Kong Holdings Ltd. paid $10.0 million in cash to the Company as partial payment of the principal of the $20.0 million convertible bond. The remaining part of the principal and the interest of the convertible bond were converted to 14% of equity interest of UTStarcom Hong Kong Holdings Ltd. Therefore, the Company began accounting for this private equity investment on the cost method, and reversed $0.2 million unrealized gain. As of December 31, 2015, there was no unrealized gain in Other Comprehensive Income. During the year 2015, the Company assessed the fair value of UTStarcom Hong Kong Holdings Ltd., and concluded that there was no impairment relating to this investment. See “Note 3—Divestitures” Income Taxes: The Company is subject to income taxes in both the United States and numerous foreign jurisdictions. Significant judgment is required in evaluating the Company’s tax positions and determining its provision for income taxes. During the ordinary course of business, there are many transactions and calculations for which the ultimate tax determination is uncertain. The Company recognizes the tax benefit (expense) from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company recognizes interest expense and penalties related to income tax matters as part of the provision for income taxes. The Company recognizes deferred income taxes as the difference between the tax bases of assets and liabilities and their consolidated financial statement amounts based on enacted tax rates. Management judgment is required in the assessment of the recoverability of the Company’s deferred tax assets based on its assessment of projected taxable income. Numerous factors could affect the Company’s results of operations in the future. If there was a significant decline in the Company’s future operating results, its assessment of the recoverability of its deferred tax assets would need to be revised, and any such adjustment to its deferred tax assets would be charged to income in that period. If necessary, the Company records a valuation allowance to reduce deferred tax assets to an amount management believes is more likely than not to be realized. Changes in estimates of taxable income in the future could result in reversal of the valuation allowances which would be credited to income in the year of reversal The Company provides U.S. taxes on foreign undistributed earnings that are not considered to be permanently reinvested outside the United States. Financial Instruments: Financial instruments consist of cash and cash equivalents, short and long-term investments, notes receivable, accounts receivable and payable and accrued liabilities. The carrying amounts of cash and cash equivalents, bank notes, accounts receivable and payable, notes receivable, and accrued liabilities approximate their fair values because of the short-term nature of those instruments. The fair value of long term investments in debt and equity securities is determined based on quoted market prices or available information about investees. Foreign Currency Translation: The Company’s operations are conducted through international subsidiaries where the local currency is the functional currency and the financial statements of those subsidiaries are translated from their respective functional currencies into U.S. Dollars. All foreign currency assets and liabilities are translated at the period-end exchange rate and all revenues and expenses are translated at the average exchange rate for the period. The effects of translating the financial statements of foreign subsidiaries into U.S. Dollars are reported as a cumulative translation adjustment, a separate component of accumulated other

DIVESTITURES

DIVESTITURES	12 Months Ended
	Dec. 31, 2015
Disposal Group, Not Discontinued Operation, Disposal Disclosures [Abstract]
DIVESTITURES	NOTE 3—DIVESTITURES During the year ended December 31, 2010, the Company completed its divestitures of IP Messaging and US PDSN Assets. During the year ended December 31, 2012, the Company completed its divestiture of the IPTV equipment business. During the year ended December 31, 2013, the Company completed its divestitures of the Next Generation Network (“NGN”) equipment business and DOCSIS-EOC product line. IP Messaging and US PDSN Assets In June 2010, the Company completed a sale of its IP Messaging and US PDSN Assets as part of its strategy to focus on core IP-based product offerings. The divested assets were located in North America, Caribbean, and Latin America regions and were part of the Multimedia Communications segment. Consideration for the approximately $1.7 million of net liabilities transferred included approximately $0.4 million cash proceeds plus potential additional contingent consideration of up to $1.6 million based on future cash collection of transferred receivables. A gain of $2.1 million, net of taxes, was recognized in June 2010 as a reduction to operating expenses. In the third and fourth quarter of 2010, the Company received $0.9 million of contingent consideration and recognized an additional gain on the divestiture. In the first and fourth quarters of 2011, the Company received $0.2 million of contingent consideration which it recognized as additional gain on the divestiture. In the second quarter of 2012, the Company received $0.1 million of contingent consideration which it recognized as additional gain on the divestiture. In the first quarter of 2013, the Company received $0.1 million of contingent consideration which was recognized as an additional gain on the divestiture. The Company determined that the sale of these product lines did not meet the criteria for presentation as a discontinued operation as these product lines did not meet the definition of a component of an entity. IPTV operations On August 31, 2012, the Company completed a sale of its IPTV business to an entity founded by our former CEO, and paid total consideration of approximately $30.0 million related to the net liabilities transferred. In connection with the transaction, the Company transferred approximately $41.4 million in current assets, $1.2 million in property, plant and equipment and other long term assets and $74.1 million in liabilities, and as a result, the Company recorded a net loss of $17.5 million during 2012 related to the transaction, which primarily consisted of the $1.5 million gain on the net release of liabilities, offset by $13.4 million of severance-related amounts either paid to the buyer or accrued for payments to terminated IPTV employees, write-off of $3.8 million of prepaid VAT no longer recoverable due to the disposition and $1.7 million of transaction costs. As of December 31, 2012, the remaining unpaid balance related to the divestiture was approximately $0.6 million. In the second quarter of 2013, The Company paid $0.5 million which was recorded as offset to the remaining accrual balance and recognized $0.1 million divestiture gain. As some customers were not willing to assign their contracts to the buyer, the Company is still the primary obligor for those contracts that were not legally assigned to the buyer. Even though the Company signed back-to-back contracts to transfer all obligations and associated economic risks and benefits to the buyer, from the customer point of view, the Company is the sole and only obligor to their contracts. If the buyer fails to fulfill its obligations under the back to back contracts with respect to these un-assigned contracts with the Company, the company is still obligated to fulfill the obligations under the un-assigned contracts with the customers. Therefore, the Company was not able to derecognize the related liabilities of those un-assigned contracts. According to the back-to-back contracts with the buyer, all of the obligations and associated economic risks and benefits of the un-assigned contracts had been transferred to the buyer of the IPTV business. Therefore, the Company recorded the portion of the payment ($22.7 million) made to the buyer at the time of the divestiture as the prepaid service cost to fulfill the remaining liabilities related to those un-assigned contracts. As of August 31, 2012, the Company had both liabilities and assets of $47.3 million related to those un-assigned contracts: Million Deferred revenues $ 10.0 Customer advances 37.3 Total liabilities associated with the unassigned IPTV contracts $ 47.3 Deferred contract costs 24.6 Prepaid contract service costs to buyer 22.7 Total assets associated with the un-assigned IPTV contracts $ 47.3 The Company continues to recognize revenue for those unassigned contracts when the revenue recognition criteria as mentioned above are met. At the same time, the Company recognizes an equal amount of the deferred costs associated with those contracts. Therefore, there is no gross margin impact from the future revenue recognition of these unassigned contracts. The Company continues to derecognize both the liabilities and deferred costs when the related contracts are legally assigned subsequently. During the post divestiture period in 2012, the Company recorded $2.2 million in revenues and related costs in the Consolidated Statements of Operations and Comprehensive Loss relating to these unassigned contracts. During the years ended December 31, 2015, 2014 and 2013, the Company recorded $3.6 million, $4.3 million and $1.4 million, respectively, in revenues and related costs in the Consolidated Statements of Operations and Comprehensive Loss due to meeting the revenue recognition criteria. As of December 31, 2015, the Company had both liabilities and deferred costs of $11.6 million, respectively, related to those un-assigned contracts. Moreover, on August 31, 2012, UTStarcom Hong Kong Holdings Ltd., a subsidiary prior to its disposal to the buyer as part of the sale of the IPTV business, issued a convertible bond (the “Convertible Bond”) to UTStarcom Hong Kong Ltd., a subsidiary of the Company, in the principal amount of $20.0 million, which said principal amount was paid by the Company in cash. According to the terms of the Convertible Bond, the Convertible Bond bears interest at 6.5% per annum and will be mature on August 31, 2017 (the Maturity Date). On or prior to the Maturity Date, upon UTStarcom Hong Kong Holdings Ltd achieving breakeven on its statement of operations (the “P&L run-rate breakeven”), $5.0 million of principal of the Convertible Bond was to be converted into 8% of the outstanding shares of UTStarcom Hong Kong Holding Ltd. At the Maturity Date, the Company has the option to convert the outstanding principal amount of the Convertible Bond and all accrued and unpaid interest into fully paid and nonassessable ordinary shares of UTStarcom Hong Kong Holding Ltd. equal to 25% (if 8% of shares specified above have been issued) or 33% of the outstanding shares of UTStarcom Hong Kong Holding Ltd or to receive repayment in cash. During the years ended December 31, 2015, 2014 and 2013, the IPTV business accounted for $3.6million, $4.3 million, and $1.4 million, respectively of the Company’s revenues. The Company determined that the divestiture of IPTV business did not meet the criteria for presentation as a discontinued operation due to the significant continuing involvement of the Company in the IPTV operations. The Convertible Bond has been classified as available-for-sale securities subject to fair value accounting. See Note 6—Cash, Cash Equivalents and Investments. On April 7, 2015, the Company entered an agreement with UTStarcom Hong Kong Holdings Ltd., which is an unaffiliated entity of the Company, for the early repayment and conversion of the $20.0 million Convertible Bond. The agreement was effective on April 7, 2015. Pursuant to the agreement, UTStarcom Hong Kong Holdings Ltd. paid $10.0 million in cash to the Company as partial payment of the principal of the Convertible Bond. The remaining principal and the interest of the Convertible Bond were converted to 14% equity interest of UTStarcom Hong Kong Holdings Ltd. NGN operations On March 22, 2013, the Company entered into an agreement to divest all of its NGN related assets and liabilities to a third party. Pursuant to the agreement, the Company recorded $3.2 million in divestiture losses consisting of $2.7 million as compensation to the buyer for taking over a loss making business and $0.5 million of severance for the transferred employees, signing bonus and retention bonus to incentivize certain key employees to sign employment contracts with the buyer. The remaining accrual balance as of December 31, 2013 was $0.8 million, which was fully paid in the second quarter of 2014, and the divestiture was legally completed. The Company determined that the sale of this product line did not meet the criteria for presentation as a discontinued operation because of the Company’s continuing involvement. Sale of DOCSIS-EOC product line On March 22, 2013, the Company entered into the agreement to dispose its DOCSIS-EOC product line to a third party with a cash consideration of $1.8 million paid by the buyer. This product was a cable broadband access product adopting or in connection with the C-DOCSIS technology and serving as cable modem termination server. At the date of the transfer, this product was still under the development phase with no customer orders. The Company completed the transaction in 2013, receiving the full amount of $1.8 million, and recorded that amount as a divestiture gain. The transaction was completed in the third quarter of 2013. The product line was not a reportable segment under ASC 280, nor an operating segment or reporting unit. As the product line does not have separable cash flow, as it shared services and costs with other product lines in the broadband unit, the Company determined that the sale of this product line did not meet the criteria for presentation as a discontinued operation.

COMPREHENSIVE LOSS

COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2015
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
COMPREHENSIVE LOSS	NOTE 4—COMPREHENSIVE LOSS Total comprehensive loss for the years ended December 31, 2015, 2014 and 2013 consisted of the following: Years ended December 31, 2015 2014 2013 (in thousands) Net loss $ (20,657 ) $ (30,264 ) $ (22,730 ) Other comprehensive loss Unrealized gain/(loss) from available-for-sale investments (673 ) 673 — Net change in cumulative translation adjustment (1,611 ) (2,781 ) (13,759 ) Total comprehensive loss (22,941 ) (32,372 ) (36,489 ) Comprehensive loss attributable to non-controlling interests(1) — — 9 Comprehensive loss attributable to UTStarcom Holdings Corp $ (22,941 ) $ (32,372 ) $ (36,480 ) (1) Comprehensive loss attributable to non-controlling interests consisted solely of net loss. The changes in non-controlling interests during the years ended December 31, 2015, 2014 and 2013 were as follows: Years ended December 31, 2015 2014 2013 (in thousands) Balance at beginning of period $ — $ — $ 814 Comprehensive loss attributable to non-controlling interests — — (9 ) Non-controlling interests reduction from deconsolidation — — (805 ) Balance at end of period $ — $ — $ —

BALANCE SHEET DETAILS

BALANCE SHEET DETAILS	12 Months Ended
	Dec. 31, 2015
Balance Sheet Related Disclosures [Abstract]
BALANCE SHEET DETAILS	NOTE 5—BALANCE SHEET DETAILS The following tables provide details of selected balance sheet items: December 31, 2015 December 31, 2014 (in thousands) Inventories: Raw materials $ 6,886 $ 4,127 Work in process 1,813 3,952 Finished goods(1) 8,771 12,580 Total Inventory $ 17,470 $ 20,659 (1) Includes finished goods at customer sites of approximately $8.3 million and $11.6 million at December 31, 2015 and 2014, respectively, for which the customer has taken possession, but based on specific contractual terms, title has not yet passed to the customer and for which revenue has not yet been recognized. December 31, 2015 December 31, 2014 (in thousands) Prepaids and other current assets Prepaid tax $ 3,935 $ 4,323 Advance to suppliers 1,259 1,944 Deferred taxes—current 1,305 3,668 Other receivable(1) 1,833 4,413 Prepaid others 3,056 4,989 Total Prepaids and other current assets $ 11,388 $ 19,337 (1) The other receivable balance includes loans of approximately $nil and $2.0 million as of December 31, 2015 and December 31, 2014, respectively, made to ESA Cultural Investment (Hong Kong) limited (“borrower” or ESA), a movie investment company with its operations located in Beijing. The Company signed the loan agreement for a total amount of $5.6 million in the fourth quarter of 2012, and $4.0 million was drawdown in the fourth quarter of 2012 with the remaining in the first quarter of 2013. The loan bears interest at 20% per annum and originally matured on December 31, 2013, with a subsequently extended maturity date on 50% of the loan, or $2.8 million, to June 30, 2014, and the other half extended to December 31, 2014. In the fourth quarter of 2014, the Company received $0.8 million against the principal of the outstanding loan amount. The Company performed an assessment on the need for a valuation reserve due to collectability risk and $2.8 million was reserved as of December 31, 2014 as the collection term was due. In the third quarter of 2015, the Company received $6.0 million including $1.1 interest income. Accordingly, a $2.8 million reserve was reversed and recorded in Other income (expense), net. Therefore, all the principal of the outstanding loan was collected and the contract was closed. The other receivable balance includes loans to UiTV of approximately $2.25 million and $1.08 million as of December 31, 2015 and December 31, 2014, respectively. The Company paid $1.08 million in July and August of 2014, paid $1.17 million in January and February of 2015. UiTV used this amount to purchase Set Top Boxes for the Internet television service in Thailand. Pursuant to the contract, UiTV repays in installments, starting from January of 2015 to July of 2018.The Company performed an assessment on the need for a valuation reserve due to collectability risk and $2.3 million was reserved as of December 31, 2015. December 31, 2015 December 31, 2014 (in thousands) Property, plant and equipment, net: Leasehold improvements $ 4,902 $ 5,290 Automobiles 1,748 2,077 Software 5,151 6,505 Computer, Equipment and Furniture 42,786 45,981 Other 46 19 Total 54,633 59,872 Less: accumulated depreciation (53,123 ) (56,835 ) Total Property, plant and equipment, net $ 1,510 $ 3,037 During the years ended December 31, 2015, 2014 and 2013, the Company wrote off $2.8 million with accumulated depreciation of $2.8 million, $7.3 million with accumulated depreciation of $7.3 million, and $41.7 million with accumulated depreciation of $41.7 million of fully depreciated property, plant and equipment, respectively. In 2015, there was $0.1 million of accelerated depreciation of leasehold improvements related to the early termination of a lease of the Hangzhou facility. In 2014, there was $0.2 million of accelerated depreciation of leasehold improvements related to the early termination of a lease of the Hangzhou facility. During 2013, there was $1.7 million of accelerated depreciation related to the early termination of a lease on the Hangzhou facility and $0.3 million accelerated depreciation as a result of combining back office functions in Beijing to the Company’s facilities in Hangzhou as part of a cost reduction initiative in 2013. December 31, 2015 December 31, 2014 (in thousands) Other current liabilities: Accrued contract costs $ 798 $ 3,638 Accrued payroll and compensation 5,352 4,705 Warranty costs 178 217 Accrued professional fees 438 816 Accrued other taxes 2,957 2,495 Other 4,040 3,592 Total other current liabilities $ 13,763 $ 15,463 December 31, 2015 December 31, 2014 (in thousands) Other long-term liabilities Non current income tax payable $ 6,432 $ 14,048 Non current deferred tax liability — 46 Non current deferred rent — 169 Other 1,827 1,753 Total other long-term liabilities $ 8,259 $ 16,016

CASH, CASH EQUIVALENTS AND SHOR

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS	12 Months Ended
	Dec. 31, 2015
Investments and Cash [Abstract]
CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS	NOTE 6—CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS Cash and cash equivalents, consisting primarily of bank deposits and money market funds, are recorded at cost which approximates fair value because of the short-term nature of these instruments. There was no available-for-sale securities included in cash and cash equivalents on December 31, 2015 or December 31, 2014. Short-term investments consist of available-for-sale securities and bank notes. There were $nil available-for-sale securities on December 31, 2015, and $2.3 million available-for-sale securities on December 31, 2014. The Company recognizes an impairment charge when a decline in the fair value of its investments below the cost basis is judged to be other-than-temporary. In making this determination, the Company reviews several factors to determine whether the losses are other-than-temporary, including but not limited to: (i) the length of time the investment was in an unrealized loss position, (ii) the extent to which fair value was less than cost, (iii) the financial condition and near term prospects of the issuer, and (iv) the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in fair value. As at December 31, 2015 and 2014, the Company had investments in convertible bonds and redeemable convertible preferred stock which were classified as available-for-sale securities and are subject to fair value accounting. Investments in debt securities classified as available for sale will be measured subsequently at fair value on the balance sheets. An impairment charge will be recognized by the Company when a decline in the fair value below the cost basis is judged to be other-than-temporary. The following table shows the break-down of the Company’s total long- term investments as of December 31, 2015 and December 31, 2014: Accounting Method December 31, 2015 December 31, 2014 (in thousands) Cortina Cost Method $ — $ — GCT Semiconductor, Inc. Cost Method 811 811 Xalted Networks Cost Method — — UTStarcom Hong Kong Holdings Ltd Cost Method 10,000 — SBI Cost Method 1,283 1,560 Investment using Cost Method Total 12,094 2,371 ACELAND Equity Method 1,109 2,109 UiTV Equity Method — — Shareholder Loan to ACELAND Equity Method 7,119 7,119 Investment using Equity Method Total 8,228 9,228 UiTV Available for sale — 20,000 AioTV Available for sale 5,700 8,000 UTStarcom Hong Kong Holdings Ltd Available for sale — 20,200 Investments Classified as available-for-sale Total 5,700 48,200 Total Investment $ 26,022 $ 59,799 Cortina In September 2004, the Company invested $2.0 million in Series A preferred stock of ImmenStar, Inc., or ImmenStar. ImmenStar was a development stage company that designed a chip that was used in the Company’s product. This investment was accounted for under the cost method. In February 2007, ImmenStar was acquired by Cortina Systems, Inc., or Cortina. In exchange for the Company’s investment in ImmenStar, the Company received 3.6 million shares of Series D Preferred Convertible Stock of Cortina at $0.837 per share, $1.8 million cash in March 2007 and received an additional 0.4 million shares of Series D Preferred Convertible Stock at $0.837 per share and $0.2 million cash from escrow during 2008. The Company owned an approximately 1% interest of Cortina at December 31, 2013. On October 30, 2014, Cortina was acquired by Inphi Corporation, or Inphi, a public company listed on the New York Stock Exchange. Upon the Merger agreement between Inphi and Cortina, considering the total consideration amount of this acquisition and the Company’s interest holding as of September 30, 2014, the Company recorded $1.5 million realized investment disposal loss in the third quarter of 2014. In exchange for the 1% interest in Cortina, the Company received 124,395 shares of Inphi on November 14, 2014. Management assessed the shares and classified them as available-for-sale securities and subject to fair value accounting. As of December 31, 2014, the fair value of the shares is $2.3 million, which results in an unrealized gain of $0.5 million in Other Comprehensive Income. As of December 31, 2014, this investment is included in “Short-term investment”. In the first quarter of 2015, the Company sold the 124,395 shares of Inphi stock for total cash consideration of $2.4 million, which resulted in a realized gain of $0.6 million in Other Income. In the second quarter of 2015, the Company also received $0.7 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value, resulting in a realized gain in Other Income. In the fourth quarter of 2015, another $0.3 million was released from escrow deposited by Inphi during the transaction and the Company recorded as a realized gain in Other Income. GCT Semiconductor In October 2004, the Company invested $3.0 million in Series D preferred convertible stock of GCT Semiconductor, Inc., or GCT, which designs, develops and markets integrated circuit products for the wireless communications industry. This investment represents approximately 0.4% interest in GCT as of December 31, 2015, and is accounted for under the cost method. In the fourth quarter of 2012, the Company reassessed the fair value of its investment in GCT (level 2 within the fair value hierarchy) based on reviewing GCT’s operational performance, cash position, financing needs and the stock price of latest private equity financing obtained by GCT, and as a result recorded a $2.2 million impairment charge in impairment of long-lived assets and long term investments, net due to an other-than-temporary decline in the fair value of GCT. During 2015, the Company assessed the fair value of GCT, and concluded that there was no impairment relating to this investment. Xalted Networks, or Xalted In May 2005 and August 2005, the Company invested $2.0 million and $1.0 million, respectively, in Xalted. In March 2006, the Company invested an additional $0.3 million in Xalted. Xalted is a development stage company providing telecommunication operator customers with a comprehensive set of network systems, software solutions and service offerings. The Company had less than 10% ownership interest at December 31, 2015 and 2014, on a fully diluted basis, in Xalted and accounts for the investment using the cost method. During the third quarter of 2009, management re-evaluated the carrying value of this investment, and as a result, the Company determined that the decline in Xalted’s fair value was other-than-temporary and recorded a $1.7 million impairment charge in the third quarter of 2009. In the second quarter of 2011, Xalted completed a share exchange agreement with Kranem Corporation, or Kranem, a public company listed in Over the Counter Bulletin Board. This transaction was recorded as a reverse recapitalization. As a result of this transaction, Xalted became a holding company which did not have any operations other than owning 35% of the issued and outstanding shares of Kranem. In the fourth quarter of 2011 and the third quarter of 2012, the Company reassessed the fair value of its investment in Xalted (level 2 within the fair value hierarchy) based on the share price of Kranem, and as a result recorded a $0.5 million impairment charge in other income (expense) in 2011 and a $0.8 million impairment charge in impairment of long-lived assets and long term investments in 2012, due to an other-than-temporary decline in the fair value of Xalted. During 2013, the Company recorded $0.3 million in investment impairment charges based on the fair value assessment for Xalted (level 2 within the fair value hierarchy) based on the share price of Kranem. During 2014, Kranem filed for Chapter 11 protection with the U.S. Bankruptcy Court. Because of this, the Company recorded $0.02 million in investment impairment charges. As of December 31, 2014, the investment in Xalted has been fully impaired. SBI NEO Technology A Investment LPS, or SBI In 2008, the Company invested $0.5 million into SBI in exchange for approximately 2% of the Partnership interest. The Partnership’s investment objective is to invest in unlisted or listed companies in Japan and overseas that are engaged in high growth businesses, including businesses focused on information technology and the environment. In the fourth quarter of 2012, the first quarters of 2011 and 2010, the Company contributed an additional $0.6 million, $0.7 million and $0.7 million into SBI, respectively, and maintained a partnership interest of approximately 2% as of December 31, 2015 and 2014. The Company has concluded that it does not have a controlling interest in SBI as it does not have the power to direct the activities of SBI that most significantly impact the entity’s economic performance nor does it have significant influence over SBI. Affiliates of a related party have a controlling interest in SBI. See “Note 16—Related Party Transactions.” The Company accounts for the investment in SBI using the cost method. In the fourth quarter of 2014, the Company received $0.1 million from SBI which was recorded as a reduction to offset the SBI investment as of December 31, 2014.In the second and fourth quarter of 2015, the Company received $0.26 million was recorded as a reduction to offset the SBI Investment as of December 31, 2015. During 2015, the Company assessed the fair value of SBI, and concluded that there was no impairment relating to this investment. ACELAND Investment Limited In December 2010, the Company invested $2.1 million into ACELAND. ACELAND is a joint venture entity with ZTE H.K. Limited. The entity’s investment objective is to participate in the investment in Wireless City Planning operated by Softbank to develop XGP business. Pursuant to the investment agreement, in the second quarter of 2011, the Company extended a shareholder loan to ACELAND in the amount of $7.1 million which could be used by ACELAND to subscribe for Class B Wireless City Planning shares with a maturity date of Dec 31, 2015. The shareholder loan was made by all shareholders of ACELAND in proportion to their equity interests in ACELAND. Based on the terms of the loan which make repayment contingent on certain events, the Company accounted for it as an equity investment. The Company owned an approximately 35% interest in ACELAND as at December 31, 2015 and accounts for the investment in ACELAND using the equity method. ACELAND is a holding company and its sole investment is the 5.82 % interest of Wireless City Planning (“WCP”).On March 24, 2016, WCP made the repayment to ACELAND for the matured investment and shareholder loan in the amount of $23.5 million. The allocation for the Company is estimated to be $8.2 million. As a result, the Company recorded a $1.0 million impairment charge to the ACELAND investment in the year ended December 31, 2015. AioTV Inc. In November 2012, the Company invested $8 million in Series B Preferred Stocks of AioTV Inc, or AioTV, at $0.320937 per share. AioTV stands for “all-in-one TV” and is an international cloud-based video aggregation and distribution platform. The investment objective is to give the Company access to technology that will support its rollout of subscription-based, value- added media services. The Company owned a 44% equity interest in AioTV as of December 31, 2015. The preferred stock has been classified as available- for-sale securities as it is not considered to be in-substance common stock due to their redemption feature and is thus subject to fair value accounting. AioTV currently cooperates with consumer electronics makers, cable and telecommunications service providers in North America, South America and Europe. To estimate its fair value, the Company used the option-pricing method and Ross and Rubinstein Binomial Model (“Binomial-Model”), which is based on the fair value of invested capital evaluated by an income approach. The significant inputs for the valuation model included the following: Year Ended Year Ended December 31 December 31 2015 2014 Total fair value of invested Capital as at valuation date (in thousands) 5,200 11,954 Risk free rate of interest 1.6 % 1.7 % Dividend yield 0 % 0 % Expiration date 2017/11/14 2017/11/14 Volatility 50.8 % 55.5 % The fair value of the invested capital has been determined using income approach including a discounted cash flow model and unobservable inputs including assumptions of projected revenue, expenses, capital spending, other costs and a discount rate of 35% and 32% by using the weighted average cost of capital method in 2015 and 2014, respectively. Risk free rate of interest adopted for the valuation were estimated based on the US Sovereign Strips Curve plus default risk spread between US and China. Dividend yield was assumed to be 0% considering that AioTV plans to retain profit for corporate expansion and hence have no plan to distribute dividends in the near future. Expiration date is the expected date of illiquidity event estimated by management. The expected equity volatility was estimated based on the annualized standard deviation of the daily stock price return of comparable companies for the period before the valuation date and with a similar time span as to expiration. Based on the above assessment of the preferred stock, the Company concluded the fair value is less than the book value of the preferred stock as of December 31, 2015, which will not recover in foreseeable future, thus in the year ended December 31, 2015, the Company recorded $2.8 million in impairment charges in investment impairments. On December 7, 2015, the Company invested $0.5 million convertible bond to AioTV. According to the agreement of the convertible bond, the convertible bond bears interest at 10.0% per annum and matures on May 7, 2016. The convertible bond is classified as available-for-sale securities subject to fair value accounting. As of December 31, 2015, it was deemed no material changes of the fair value of the convertible bond considering the relatively short period since the investment made in December 7, 2015. UTStarcom Hong Kong Holdings Ltd., UTStarcom Hong Kong Holdings Ltd., previously a subsidiary prior to its disposal to the buyer as part of the sale of the IPTV business, is an entity owned by the former CEO of the Company, and is not a subsidiary of the Company. On August 31, 2012, the Company completed a sale of its IPTV business to UTStarcom Hong Kong Holdings Ltd. and paid approximately $30.0 million. In connection with this transaction, the Company recorded a net loss of $17.5 million during 2012 as a result of this sale transaction. On the same day, UTStarcom Hong Kong Holdings Ltd., issued a convertible bond (the “Convertible Bond”) to UTStarcom Hong Kong Ltd., a subsidiary of the Company, in the principal amount of $20.0 million. According to the terms of the Convertible Bond, the Convertible Bond bears interest at 6.5% per annum and will mature on August 30, 2017 (the Maturity Date). On or prior to the Maturity Date, if UTStarcom Hong Kong Holdings Ltd. achieves operating income break-even, $5.0 million of principal of the Convertible Bond will be converted automatically into 8% of the outstanding shares of UTStarcom Hong Kong Holdings Ltd. At the Maturity Date, the Company may convert the outstanding principal amount of the Convertible Bond and all accrued and unpaid interest into fully paid and nonassessable ordinary shares of UTStarcom Hong Kong Holdings Ltd. equal to 25% (if 8% of shares specified above are issued) or 33% of the outstanding shares of UTStarcom Hong Kong Holdings Ltd. or may elect repayment in cash. The Convertible Bond was classified as available-for-sale securities subject to fair value accounting. On April 7, 2015, the Company entered an agreement with UTStarcom Hong Kong Holdings Ltd., for the conversion of the $20.0 million convertible bond. Pursuant to the agreement, UTStarcom Hong Kong Holdings Ltd. paid $10.0 million in cash to the Company as partial payment of the principal of the $20.0 million convertible bond. The remaining part of the principal and the interest of the convertible bond were converted to 14% of equity interest of UTStarcom Hong Kong Holdings Ltd. The Company began accounted for this private equity investment on the cost method. During the year of 2015, the Company assessed the fair value of UTStarcom Hong Kong Holdings Ltd., and concluded that there was no impairment relating to this investment. UiTV Media Inc. or UiTV On October 16, 2010, the Company invested in UiTV Media Inc. or UiTV (previously known as “iTV Media Inc. or iTV, which changed its name in the fourth quarter of 2014), by entering an Ordinary Shares Purchase Agreement with UiTV and Smart Frontier, the sole shareholder of UiTV, to purchase 5,100,000 ordinary shares at a total price of $10.0 million, which consisted of 51% of UiTV’s total shares which were held by Smart Frontier. The purchase price was paid by the Company’s ordinary shares, which would be repurchased back in the future by the Company according to the Ordinary Shares Purchase Agreement. Concurrent with entering into the Ordinary Shares Purchase Agreement, the Company also entered into a Series A Preference Shares Purchase Agreement to purchase from UiTV 9,600,000 Series A Preference Shares for aggregate cash consideration of $20.0 million. The Purchase Shares and the Series A Preference Shares together constitute 75% of the total shares of UiTV which gave the Company control over UiTV. The Company recorded this transaction as an acquisition of a business. The transactions closed on November 8, 2010. The Company issued 4,473,272 (or 1,491,091 after reverse share split) ordinary shares to Smart Frontier with a fair value of $9.8 million based on the market price of the Company’s ordinary share as at November 8, 2010 for the purchase price of $10.0 million for the UiTV ordinary shares and made cash payments of $20.0 million to UiTV for the purchase of Series A Preference Shares. On April 15, 2012, the Share Exchange Agreement was entered into by the Company and the UiTV shareholders to exercise the repurchase right. The transaction was effective on June 4, 2012 and the transfer was completed on June 21, 2012. Upon the execution of the Share Exchange Agreement, 1,491,091 UTStarcom ordinary shares previously held by Smart Frontier were transferred back to the Company as treasury shares and the 5,100,000 ordinary shares of Stage Smart Limited previously held by UTStarcom were transferred back to Smart Frontier Holdings Limited. After the repurchase, the Company decreased its ownership in UiTV from 75% to approximately 49% and reduced its representation on the UiTV board of directors from three to two out of a total of five board seats, which triggered deconsolidation of UiTV from its consolidated financial statements starting from June 21, 2012. Since the remaining Series A Preference Shares of UiTV invested by the Company did not qualify as the in-substance common stock due to their substantive liquidation preference, the Company uses the cost method to account for the investment the UiTV Series A preference shares after the deconsolidation. On December 3, 2012, UiTV issued a convertible bond to the Company for cash in the principal amount of $3.0 million which shall be convertible into the preference shares issued in a qualified financing, as defined in the convertible bond agreement, or additional Series A Preferred Stock, if a qualified financing is completed. The conversion price per share equals to the lesser of 85% of the per share price paid by the other purchaser of preference shares sold in the qualified financing and the price per share of the Series A Preferred Stock paid by the Company. According to the terms of the convertible bond, the convertible bond bears interest at 6.5% per annum and matured on December 31, 2013 and subsequently the maturity date was extended to December 31, 2015. The convertible bond is classified as available-for-sale securities subject to fair value accounting. On January 2, 2013, UiTV issued another convertible bond to the Company for cash in the principal amount of $5.0 million with a maturity date of December 31, 2013, and also subsequently extended the maturity date to December 31, 2015. The issuance of these additional convertible bonds triggered a reassessment of the Company’s accounting for its investment in the preference shares. Due to the additional convertible bond investment and the decreasing fair value of the ordinary shares of UiTV in relation to the total fair value of that company, it was determined the preference shares of UiTV Media owned by the Company now substantively participated in the risks and rewards of UiTV Media, irrespective of the liquidation preferences, and were considered as in-substance common stock. Therefore, the Company concluded the equity method criteria had been met and the equity accounting commenced in the first quarter of 2013. In the second quarter of 2013, the Company further invested in an additional $15.0 million convertible bond issued by UiTV Media with a maturity date of May 31, 2014. In the fourth quarter of 2013, the Company further invested in an additional $12.1 million convertible bond issued by UiTV Media of which $5.0 million was invested through cash with a maturity date of August 31, 2014 and $7.1 million through the conversion of outstanding receivables with a maturity date of December 31, 2015. No significant gain or loss was generated from the conversion of receivables to convertible bonds because it was converted at the book value of the receivables. Through December 31, 2014, the Company has invested $20.0 million preference shares and $35.1 million convertible bonds in UiTV Media. If converted, these investments represent approximately 73% of the equity of UiTV Media. Nevertheless, the Company does not have control over UiTV Media because the founder and CEO of UiTV Media retains the right to elect three of the five board members of UiTV Media unless the voting interests controlled by him falls below 10% of the total voting interests of UiTV Media. As the UiTV Media board of directors has the power to elect or dismiss officers, approve the budget, make strategic decisions and evaluate possible merger and acquisition opportunities of that company, the founder and CEO of UiTV Media controls that company. UiTV Media is considered as a Variable Interest Entity because it is thinly capitalized. Management has concluded the founder and CEO of UiTV Media was the primary beneficiary of UiTV Media for the year ended December 31, 2015, because he has meets the power criterion and loss/benefits criterion in accordance to ASC 81010-25. For the above reasons, the Company did not consolidate UiTV Media as for the year ended December 31, 2015. Once the Company’s preferred stock investment in UiTV has been reduced to zero as a result of the Company’s share of 49% UiTV losses, the remaining UiTV losses will be fully applied against the Company’s convertible bond investment balance until the carrying value of the convertible bond investment balance is reduced to zero. As a result, the Company recorded a total of $5.3 million in losses for the preferred stock investment in 2014, to reflect the Company’s share of 49% UiTV losses. As of December 31, 2014, the remaining balance in the preferred stock is reduced to zero. After picking up 100% UiTV losses of $14.0 million and $3.6 million in 2015 and 2014, respectively, and taking $6.0million, $2.4 million and $9.1 million of impairment charges in 2015, 2014 and 2013, respectively, the convertible bond investments balance at December 31, 2015 and 2014 was reduced to $nil and $20.0 million, respectively. As of December 31, 2015, the Company assessed the fair value of UiTV by reviewing its cash position, recent financing activities, financing needs, earnings/revenue outlook and operational performance. Because the estimated business value of UiTV was lower than the redemption amount of the convertible bonds, all of the value of UiTV should first be distributed to the holder of the convertible bonds and no residual value would be left to the preferred and common shareholders. Therefore the fair value of convertible bonds was equal to the business enterprise value of UiTV and the fair value of the Series A Preferred Shares was nil. Based on the above assessment of the convertible bond, the Company concluded the fair value is less than the book value of the convertible bonds as of December 31, 2015, which are not expected to recover in the foreseeable future, thus in the year ended December 31, 2015, the Company recorded $6.0 million in impairment charges for the convertible bond. Therefore, the book value for UiTV as of December 31, 2015 is zero. If the current controlling shareholder of UiTV is willing to amend certain provisions of the articles of incorporation that will allow the Company, based on its current shareholdings, to obtain control of UiTV, the Company, as its major investor, would provide an additional investment at fair market price to support the continuing operations of UiTV so as to enable it to meet its liabilities as they fall due and carry on its business. UiTV has not repaid its convertible bond which has a carrying value of zero as of March 31, 2016. The Company is in the process of negotiating an extension of the convertible bond. The Company presents the below summarized condensed financial information of our equity method investees, as our investments in those entities have exceeded the 10% thresholds laid out in Regulations SX 4-08(g) and 1-02(w). Condensed Year Ended December 31, 2015 Condensed Year Ended December 31, 2014 Condensed Year Ended December 31, 2013 (In thousands) (In thousands) (In thousands) Operating data: Revenue $ 8,693 $ 7,460 $ 1,984 Gross profit $ 1,200 $ (116 ) $ (3,164 ) Loss from operations $ (7,881 ) $ (12,087 ) $ (16,354 ) Net loss $ (12,374 ) $ (15,469 ) $ (18,170 ) Net loss attributable to UTStarcom Holdings Corp. $ (10,949 ) $ (13,744 ) $ (15,942 ) Year Ended December 31, 2015 Year Ended December 31, 2014 Year Ended December 31, 2013 (In thousands) (In thousands) (In thousands) Balance sheet data: Current assets $ 3,317 $ 6,582 $ 8,712 Long-term assets $ 5,046 $ 10,062 $ 37,538 Current liabilities $ (9,526 ) $ (48,759 ) $ (1,384 ) Long-term liabilities $ (43,396 ) $ (1,240 ) $ (56,047 ) Non-controlling interests $ 5,474 $ 4,570 $ 2,822 Fair Value Measurements Pursuant to the accounting guidance for fair value measurements and its subsequent updates, fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. The accounting guidance also establishes a three-tier fair value hierarchy which requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. The fair value hierarchy prioritizes the inputs into three levels that may be used in measuring fair value as follows: Level 1—observable inputs such as quoted prices in active markets for identical assets or liabilities. Level 2—inputs other than the quoted prices in active markets for identical assets or liabilities that are observable either directly or indirectly. Level 3—unobservable inputs based on the Company’s assumptions. The Company’s financial instruments consist principally of cash and cash equivalents, short-term investments, restricted cash, accounts receivable, long-term investments, accounts payable and certain accrued expenses. Short-term investments consist of bank notes and available-for-sale securities with original maturities longer than three months and less than one year. As of December 31, 2015 and 2014, the respective carrying values of financial instruments except for long-term investments approximated their fair values based on their short-term maturities. As of December 31, 2015, the combined fair value of the entity’s long term investments in available-for-sale Level 3 convertible bond and redeemable securities was $5.7million. The following is a summary of available-for-sale investments as of December 31, 2015: Cost Cash Collection Impairment charges and equity losses Transfer-out from available-for-sale investments Realized gain Estimated fair value (in thousands) Security of a public company $ 2,299 $ (2,299 ) $ — $ — $ — $ — Convertible bonds of privately-held company 40,700 (10,000 ) (20,000 ) (10,000 ) (200 ) 500 Preferred convertible shares of privately-held company 8,000 — (2,800 ) — — 5,200 Total available-for-sale investments $ 50,999 $ (12,299 ) $ (22,800 ) $ (10,000 ) $ (200 ) $ 5,700 The following is a summary of available-for-sale investments as of December 31, 2014: Cost Impairment charges and equity losses Unrealized gain Estimated fair value (in thousands) Securities of a public company $ 1,826 $ — $ 473 $ 2,299 Convertible bonds of privately-held company 45,971 5,971 200 40,200 Preferred convertible shares of privately-held company 8,000 — — 8,000 Total available-for-sale investments $ 55,797 $ 5,971 $ 673 $ 50,499 Financial assets measured and recognized at fair value on a recurring basis and classified under the appropriate level of the fair value hierarchy as described above were as follows: Level 1 Level 2 Level 3 Total (in thousands) As of December 31, 2015 Short-term investments $ — $ — $ — $ — Long-term investments — — 5,700 5,700 As of December 31, 2014 Short-term investments 2,299 — — 2,299 Long-term investments $ — $ — $ 48,200 $ 48,200 The following is the changes in financial assets using unobservable inputs (Level 3) for the years ended December 31, 2015, 2014 and 2013. Amount In thousands As of December 31, 2013 $ 53,971 Less: Share of loss from Associates (3,570 ) Less: Impairment Charges (2,401 ) Add: Unrealized gain 200 As of December 31, 2014 $ 48,200 Less: Share of loss from Associates (13,954 ) Less: Impairment Charges (8,846 ) Less: Cash Collection (10,000 ) Less: Transfer-out from available-for-sale investments (10,000 ) Add: New invest in convertible bond 500 Add: Unrealized gain (200 ) As of December 31, 2015 $ 5,700 As of December 31, 2015 and 2014, the Company’s financial assets measured on a non-recurring basis included $20.3 million and $11.6 million of equity investments in privately-held companies, respectively.

WARRANTY OBLIGATIONS AND OTHER

WARRANTY OBLIGATIONS AND OTHER GUARANTEES	12 Months Ended
	Dec. 31, 2015
Product Warranties Disclosures [Abstract]
WARRANTY OBLIGATIONS AND OTHER GUARANTEES	NOTE 7—WARRANTY OBLIGATIONS AND OTHER GUARANTEES The Company provides a standard warranty on its equipment and terminal sales for a period generally ranging from one to two years from the time of final acceptance. At times, the Company has entered into arrangements to provide limited warranty services for periods longer than two years. The Company provides for the expected cost of product warranties at the time that revenue is recognized based on an assessment of past warranty experience and when specific circumstances dictate. The Company assesses the adequacy of its recorded warranty liability every quarter and makes adjustments to the liabilities if necessary. Specific warranty accruals are reversed upon the expiration of the warranty period and are recorded as a reduction of cost of net sales. From time to time, the Company may be subject to additional costs related to non- standard warranty claims from its customers. If and when this occurs, the Company estimates additional accruals based on historical experience, communication with its customers and various assumptions that the Company believes to be reasonable under the circumstances. Such additional warranty accruals are recorded in the period in which the additional costs are identified. (In thousands) Balance at December 31, 2012 $ 1,329 Accruals for warranties issued during the period (benefit from expirations), net (473 ) Settlements made during the period (239 ) Balance at December 31, 2013 $ 617 Accruals for warranties issued during the period (benefit from expirations), net (250 ) Settlements made during the period (150 ) Balance at December 31, 2014 $ 217 Accruals for warranties issued during the period (benefit from expirations), net (19 ) Settlements made during the period (21 ) Balance at December 31, 2015 $ 177 Certain of the Company’s sales contracts include provisions under which customers are to be indemnified by the Company in the event of, among other things, a third-party claim against the customer for intellectual property rights infringement related to the Company’s products. There are no limitations on the maximum potential future payments under these guarantees. Historically, the Company has not incurred material costs as a result of obligations under these agreements. It is not possible to determine the aggregate maximum potential loss under these indemnification agreements due to the limited history of prior indemnification claims and the unique facts and circumstances involved in each particular agreement.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8—COMMITMENTS AND CONTINGENCIES Leases The Company has entered into non-cancelable operating, office space, manufacturing facilities leases. Future minimum lease payments under all non-cancelable operating leases with an initial term in excess of one year as of December 31, 2015 are as follows: Amount (in thousands) 2016 $ 1,663 2017 303 2018 — 2019 — 2020 — Thereafter — Total $ 1,966 Rent expense for the years ended December 31, 2015, 2014 and 2013 was $1.6 million, $1.8 million, and $2.4 million, respectively. India Department of Telecommunication Security and Supply Chain Standards India’s Department of Telecommunications (“DOT”) requires equipment manufacturers to meet certain security and supply chain standards to the satisfaction of Indian authorities. The Company entered into these separate general security agreements with several customers in India which establish detailed security and supply chain standards covering products supplied to these telecommunication customers as required by the Indian authorities. These agreements contain significant penalty clauses in the event a security breach is detected related to product supplied by the Company. In May 2011, India's DOT provided a revised template for these agreements, but the Company has not executed the revised agreement with our customers. Prior to 2015, management was unable to estimate the likelihood of non-compliance or the financial impact of any such potential security breach on the Company's financial position, results of operations, or cash flows. As of December 31, 2014, the Company had not been charged with to any penalty liability related to these agreements. In 2014 and 2013, there was no revenue recognized in relation to contracts signed after the effective date of the agreements, as management did not believe it had met the criteria to recognize revenue because the Company did not have enough evidence to prove the security requirements as designated in the agreements were met and was unable to estimate the likelihood of non-compliance or the financial impact of any such potential security breach on the Company's financial position, results of operations, or cash flows. As of December 31, 2014, deferred revenue and deferred costs related to contracts covered by these security agreements were $11.7 million and $5.7 million, respectively. As of December 31, 2013, deferred revenue and deferred costs related to contracts covered by these security agreements were $10.2 million and $5.3 million, respectively. In 2015, the Company reassessed the revenue recognition on these agreements and concluded the likelihood of DOT non-compliance is low. This assessment is based on several factors, including 1) decreasing activities under these customer contracts; 2) no reports or findings of any spyware or malware in the equipment supplied by the Company in the past 5 year period, which is approximately the estimated useful life of such kind of equipment; and 3) quality assurance reports about the reliability of our equipment. Hence, the Company considered it appropriate to recognize revenue. In 2015, the Company recognized $11.8 million revenues with $5.4 million cost of goods which including equipment revenue $5.6 million with $5.4 million cost of goods and equipment based service revenue $6.2 million with $0.01 million cost of goods. As of December 31, 2015, deferred revenue and deferred costs related to contracts with these customers covered by these security agreements were nil and nil, respectively. Contractual obligations and commercial commitments Letters of credit: The Company issues bid bond, commercial letters of credit or standby letters of credit primarily to support international sales activities outside of China and in support of purchase commitments. When the Company submits a bid for a sale, often the potential customer will require that the Company issue a bid bond or a standby letter of credit to demonstrate its commitment through the bid process. In addition, the Company may be required to issue standby letters of credit as guarantees for advance customer payments upon contract signing or performance guarantees. The standby letters of credit usually expire without being drawn by the beneficiary thereof. Finally, the Company may issue commercial letters of credit in support of purchase commitments. As of December 31, 2015, the Company’s outstanding letters of credit approximated $16.0 million. These balances are included in the balance of Short-term and Long-term restricted cash. Purchase commitments The Company is obligated to purchase raw materials and work-in-process inventory under various orders from various suppliers, all of which should be fulfilled without adverse consequences material to the Company’s operations or financial condition. At December 31, 2015, the Company had outstanding purchase commitments, including agreements that are non-cancelable and cancelable without penalty, approximating $32.5 million. Intellectual property: Certain sales contracts include provisions under which customers are to indemnified by the Company in the event of, among other things, a third party claim against the customer for intellectual property rights infringement related to the Company’s products. There are no limitations on the maximum potential future payments under these guarantees. The Company has not accrued any amounts in relation to these provisions as no such claims have been made and the Company believes it has valid enforceable rights to the intellectual property embedded in its products. Uncertain Tax Positions As of December 31, 2015, the Company had $22.7 million of gross unrecognized tax benefits, of which $6.0 million related to tax benefits that, if recognized, would impact the annual effective tax rate. The remaining $16.7 million gross unrecognized tax benefits, if recognized, would impact certain deferred tax assets. Litigation Governmental Investigations In December 2005, the U.S. Embassy in Mongolia informed the Company that it had forwarded to the U.S. Department of Justice (the “DOJ”), allegations that an agent of the Company’s Mongolia joint venture had offered payments to a Mongolian government official in possible violation of the FCPA. The Company, through its Audit Committee, authorized an independent investigation into possible violations of the FCPA, and it has been in contact with the DOJ and the SEC regarding the investigation. The investigation identified possible FCPA violations in Mongolia, Southeast Asia, India, and China, as well as possible violations of U.S. immigration laws. The DOJ requested that the Company voluntarily produce documents related to the investigation, the SEC subpoenaed the Company for documents, and the Company received a Grand Jury Subpoena requiring the production of documents related to one aspect of the DOJ investigation, that is, travel the Company had sponsored. The Company has resolved the investigations with the DOJ and the SEC. On December 31, 2009, as part of the resolution of these investigations, the Company executed a consent pursuant to which, without admitting or denying the SEC’s allegations, it agreed to a judgment in favor of the SEC of $1.5 million, and agreed to certain reporting obligations for up to four years. The SEC approved that resolution. On April 14, 2010, the United States District Court for the Northern District of California entered a judgment incorporating the terms of that consent. On December 31, 2009, the Company entered into a non-prosecution agreement with the DOJ, pursuant to which the Company has paid an additional $1.5 million and agreed to undertake a three-year reporting obligation and to review and, where appropriate, strengthen the Company’s compliance, bookkeeping and internal controls standards and procedures. Under the non-prosecution agreement, subject to compliance with its terms, the DOJ has agreed not to criminally prosecute the Company for crimes (other than criminal tax violations) relating to certain travel arrangements it provided to customers in China. We submitted our first reports to the DOJ and SEC on May 1, 2010, our second reports to the DOJ and SEC on April 29, 2011 and our third reports to the DOJ and SEC on April 26, 2012. Our last reports submitted to the DOJ and the SEC were on May 1, 2013 and April 30, 2013, respectively. Other Litigation The Company is a party to other litigation matters and claims that are normal in the course of operations, and while the results of such litigation matters and claims cannot be predicted with certainty, management of the Company believes that the final outcome of such matters will not have a material adverse impact on the Company’s financial position, results of operations or cash flows.

COMMON STOCK REPURCHASE AND ISS

COMMON STOCK REPURCHASE AND ISSUANCE	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
COMMON STOCK REPURCHASE AND ISSUANCE	NOTE 9—COMMON STOCK REPURCHASE AND ISSUANCE On August 12, 2011, the Company’s Board of Directors approved a repurchase program of up to $20 million of its ordinary shares outstanding over the 12 months through August 15, 2012. In the third quarter of 2012, the Company’s Board of Directors had approved the extension of the repurchase program to August 2013. The Company repurchased 4,174,875 at the cost of $15.1 million under this program. On November 30, 2012, the Company announced a commencement of a tender offer (the Tender Offer) to purchase up to 8,333,333 of its ordinary shares at a price of $3.6 per share. The Tender Offer expired on January 3, 2013. The Company purchased 8,333,333 of the Company’s ordinary shares at a cost of approximately $30 million under the Tender Offer. All the repurchased shares through the tender offer have been cancelled. On January 17, 2014, The Company entered into the Share Purchase Agreement with Softbank and Shah Capital. The transaction was consummated on the same date. Pursuant to the Share Purchase Agreement, Softbank sold its entire stake in the Company, consisting of 4,883,875 ordinary shares with a par value of US $0.00375 par share (“Ordinary Shares”). The Company and Shah Capital repurchased 3,883,875 and 1,000,000 ordinary shares, respectively, for a price of $2.54 per Ordinary Share for total consideration paid by the Company of $9.9 million. On March 11, 2014, the Company entered into a Subscription Agreement with Shah Capital. Pursuant to the Subscription Agreement, Shah Capital subscribed for and purchased 2,000,000 shares of common stock, with par value US$0.00375 per share, from the Company for a price of $2.67 per share. This price represents 1.3% premium to the 30 day weighted average of the Company’s common stock price as of March 10, 2014. The transaction was consummated on the same date. On November 12, 2014, the Company’s Board of Directors approved a share repurchase program of up to $40.0 million of its ordinary shares outstanding over the 24 months through 2016. For the year ended December 31, 2015 and 2014, the Company repurchased 1,563,302 and 166,421 shares at the cost of $3.7 and $0.4 million, respectively, and all of the repurchased shares under the repurchase program are classified as treasury shares of the Company until they are retired.

COMMON STOCK AND STOCK INCENTIV

COMMON STOCK AND STOCK INCENTIVE PLANS	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
COMMON STOCK AND STOCK INCENTIVE PLANS	NOTE 10—COMMON STOCK AND STOCK INCENTIVE PLANS Stock Incentive Plans As of December 31, 2015, the Company has the stock incentive plans described below. Substantially all outstanding awards are subject to potential accelerated vesting in the event of a change in control of the Company. The Company repurchases and cancels its ordinary shares forfeited with respect to the tax liability associated with certain vesting of restricted stock and restricted stock unit grants under these plans. 2006 Equity Incentive Plan: The 2006 Equity Incentive Plan, or 2006 Plan, was implemented on July 21, 2006 after being adopted by the Board of Directors on June 6, 2006 and approved by the Company’s stockholders on July 21, 2006. The 2006 Plan replaces the 1997 Plan, the 2001 Plan, and the 2003 Plan, or collectively, the Prior Plans, and no further awards will be granted pursuant to the Prior Plans. The 2006 Plan provides for the grant of the following types of incentive awards: (i) stock options, (ii) stock appreciation rights, (iii) restricted stock, (iv) restricted stock units, (v) performance shares and performance units, and (vi) other stock or cash awards (“Award,” collectively, “Awards”). Those who are eligible for Awards under the 2006 Plan include employees, directors and consultants who provide services to the Company and its affiliates. The maximum aggregate number of shares that may be awarded and sold under the 2006 Plan is 1,500,000 shares plus (i) any shares that have been reserved but remain unissued under the Prior Plans as of July 21, 2006, and (ii) any shares subject to stock options or similar awards granted under the Prior Plans that expire or become exercisable without having been exercised in full and shares issued pursuant to awards granted under the Prior Plans that are forfeited to or repurchased by the Company. As of December 31, 2015, the number of shares transferred from the Prior Plans to the 2006 plan totaled 8,474,347. As of December 31, 2015, 1,294,553 options and restricted stock awards and units were outstanding under the 2006 Plan. The Board of Directors or the Compensation Committee of the Board, or Compensation Committee, or Administrator, administers the 2006 Plan. Subject to the terms of the 2006 Plan, the Administrator has the sole discretion to select the employees, consultants, and directors who will receive Awards, determine the terms and conditions of Awards, and to interpret the provisions of the 2006 Plan and outstanding Awards. Options granted under the 2006 Plan generally vest and become exercisable over four years. Awards granted under the 2006 Plan are generally not transferable, and all rights with respect to an Award granted to a participant generally may be exercised during a participant’s lifetime only by the participant; provided, however, that with the Administrator’s approval, a participant may (i) transfer an Award to a participant’s spouse or former spouse pursuant to a court-approved domestic relations order which relates to the provision of child support, alimony payments or marital property rights, or (ii) transfer an Award by gift to or for the benefit of the participant’s immediate family. The exercise price of all stock options and stock appreciation rights granted under the 2006 Plan must be at least equal to 100% of the fair market value of the ordinary share on the date of grant (or at least 110% of such fair market value for an incentive stock option, or ISO, granted to a shareholder with greater than 10% voting power of the Company’s stock). The maximum term of a stock option granted to any participant must not exceed seven years from the date of grant (or five years for an ISO granted to a shareholder with greater than 10% of the voting power of the ordinary share). The Administrator will determine the terms and conditions of all other Awards granted under the Plan. Stock Award and Stock Option Activity During fiscal 2015, the Company granted equity awards primarily consisting of restricted stock, restricted stock units,stock options and performance shares. Such awards generally vest over a period of one to four years from the vesting start date. Restricted stock has the voting rights of ordinary shares and the shares underlying restricted stock are issued and outstanding. As of December 31, 2015, 2014 and 2013, the number of ordinary shares available for issuance pursuant to future grants under the 2006 plan, including remaining unissued shares under Prior Plans that have been transferred into the 2006 plan were 1,022,114, 879,021, and 1,355,278, respectively. The following table summarizes the Company’s stock option activities: Number of shares outstanding Weighted average exercise price (in thousands) Options Outstanding, January 1, 2013 930 $ 20.04 Options Granted — — Options Exercised — — Options Forfeited or Expired (354 ) 18.05 Options Outstanding, December 31, 2013 576 $ 21.25 Options Granted 127 2.83 Options Exercised — — Options Forfeited or Expired (145 ) 62.79 Options Outstanding, December 31, 2014 558 $ 6.33 Options Granted — — Options Exercised (12 ) 3.48 Options Forfeited or Expired (131 ) 7.30 Options Outstanding, December 31, 2015 415 $ 6.11 Under the Plans, the Company granted restricted stock awards. Restricted stock awards are unvested stock awards that may include grants of restricted stock or grants of restricted stock units. Such awards generally vest over a period of one to four years from the date of grant. Restricted stock has the voting rights of ordinary share and the shares underlying restricted stock are considered to be currently issued and outstanding. Restricted stock units do not have the voting rights of ordinary shares, and the shares underlying the restricted stock units are not considered issued and outstanding. The expense for such awards is based on the fair market value of the shares at the date of grant and is recognized on a straight- line basis over the requisite service period. The grant of restricted stock awards is deducted from the shares available on a one to one basis for grant under the Company’s stock plan. Unvested restricted awards as of December 31, 2015 and changes during the year ended December 31, 2015, 2014 and 2013 are summarized below: Shares Weighted average grant date fair value (in thousands) Total nonvested at January 1, 2013 1,702 $ 3.43 Reverse split adjustment 25 $ — Granted 679 $ 2.76 Vested (520 ) $ 3.72 Forfeited (173 ) $ 3.82 Total nonvested at December 31, 2013 1,713 $ 3.08 Granted 808 $ 2.76 Vested (603 ) $ 3.15 Forfeited (437 ) $ 3.02 Total nonvested at December 31, 2014 1,481 $ 2.90 Granted 422 $ 2.47 Vested (427 ) $ 3.07 Forfeited (420 ) $ 2.76 Total nonvested at December 31, 2015 1,056 $ 2.72 During the year ended December 31, 2013, 0.5 million shares of restricted stock awards vested. The total fair value of restricted stock awards vested, as measured on the date of vesting, during the year ended December 31, 2013 was $1.9 million. The Company also granted 0.7 million restricted stock awards. During the year ended December 31, 2014, 0.6 million shares of restricted stock awards vested. The total fair value of restricted stock awards vested, as measured on the date of vesting, during the year ended December 31, 2014 was $1.9 million. The Company also granted 0.8 million restricted stock awards. During the year ended December 31, 2015, 0.4 million shares of restricted stock awards vested. The total fair value of restricted stock awards vested, as measured on the date of vesting, during the year ended December 31, 2015 was $1.3 million.The Company also granted 0.4 million restricted stock awards. The following table summarizes significant ranges of outstanding and exercisable stock options as of December 31, 2015: Range of Exercise Price Numbers Outstanding as of Dec. 31, 2015 Weighted Average Remaining Contractual Term Weighted Average Exercise Price Numbers Exercisable as of Dec. 31, 2015 Weighted Average Exercise Price $ 2.70 $ 2.70 26,666 8.91 $ 2.70 6,667 $ 2.70 $ 2.87 $ 2.87 100,000 8.64 $ 2.87 25,000 $ 2.87 $ 2.97 $ 2.97 26,666 3.83 $ 2.97 19,999 $ 2.97 $ 3.21 $ 3.21 166,666 1.03 $ 3.21 124,999 $ 3.21 $ 4.17 $ 4.17 2,721 2.67 $ 4.17 2,721 $ 4.17 $ 6.51 $ 6.51 15,361 1.75 $ 6.51 15,361 $ 6.51 $ 18.75 $ 18.75 76,620 0.16 $ 18.75 76,620 $ 18.75 $ 23.31 $ 23.31 666 0.03 $ 23.31 666 $ 23.31 Total 415,366 3.42 $ 6.11 272,033 $ 7.77 Number of shares Weighted average exercise price Options exercisable at December 31, 2015 272,033 $ 7.77 Options vested and expected to vest at December 31, 2015 380,531 $ 6.40 The intrinsic value represents the total pre-tax intrinsic value and is calculated as the difference between the market value as reported by NASDAQ on December 31, 2015 of $2.48 and the exercise price of the in-the-money shares. During the years ended December 31, 2015, 2014, and 2013, the total pre-tax intrinsic value of options exercised was negligible. The weighted average remaining contractual life of options exercisable was 1.94 years, and the weighted average remaining contractual life of options expected to vest was 3.07 years as of December 31, 2015. Stock-Based Compensation Stock-based compensation expense for stock options is estimated at the grant date based on each option’s fair value as calculated by the Black-Scholes model. The Black-Scholes model was developed for use in estimating the fair value of short-lived exchange traded options that have no vesting restrictions and are fully transferable. In addition, option pricing models require the input of highly subjective assumptions, including the expected stock price volatility over the term of the awards, actual and projected employee stock option exercise behaviors, risk-free interest rate and expected dividends. The Company uses historical volatility as management believes it is more representative of future stock price trends than implied volatility due to the relatively small number of actively traded options on the Company’s ordinary shares available to determine implied volatility. The Company estimates an expected term of options granted based upon the Company’s historical exercise and cancellation data for vested options. In addition, separate groups of employees that have similar exercise behavior are considered separately. The expected term of employee stock purchase plan shares is the average of the remaining purchase periods under each offering period. The Company bases the risk free interest rate used in the option valuation model on U.S. Treasury zero-coupon issues with remaining terms similar to the expected term on the options. The Company does not anticipate paying any cash dividends in the foreseeable future and therefore uses an expected dividend yield of zero in the option valuation model. The Company is required to estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company uses historical data to estimate pre-vesting option forfeitures and record stock—based compensation expense only for those awards that are expected to vest. At December 31, 2014, there was approximately $3.1 million of total unrecognized compensation cost, as measured, related to unvested stock options and restricted stock and restricted stock units, which is expected to be recognized over a weighted-average period of 2.48 years. At December 31, 2015, there was approximately $1.9 million of total unrecognized compensation cost, as measured, related to unvested stock options and restricted stock and restricted stock units, which is expected to be recognized over a weighted-average period of 1.91 years. The following table summarizes the stock-based compensation expense recognized in the Company’s Consolidated Statement of Operations: Years ended December 31, 2015 2014 2013 (in thousands) Cost of net sales $ 40 $ 60 $ 7 Selling, general and administrative 1,391 2,185 1,597 Research and development 114 44 94 Total $ 1,545 $ 2,289 $ 1,698

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11—INCOME TAXES Cayman Islands Under the current tax laws of Cayman Islands, the Company and its subsidiaries are not subject to tax on their income or capital gains. In addition, upon of dividends by the Company to its shareholders, no Cayman Islands withholding tax will be imposed. United States and foreign income (loss) before income taxes and minority interest were as follows: Years Ended December 31, 2015 2014 2013 (in thousands) United States $ 19,717 $ (14,809 ) $ (156,696 ) Foreign (44,536 ) (13,837 ) 136,317 $ (24,819 ) $ (28,646 ) $ (20,379 ) The components of the provision (benefit) for income taxes are as follows: Years Ended December 31, 2015 2014 2013 (in thousands) Current Federal $ — $ — $ 1 Foreign $ (5,193 ) $ 2,042 2,730 Total Current $ (5,193 ) $ 2,042 $ 2,731 Deferred Foreign 1,031 (424 ) (380 ) Total Deferred 1,031 (424 ) (380 ) Total $ (4,162 ) $ 1,618 $ 2,351 As of December 31, 2015, the Company had gross unrecognized tax benefits of approximately $45.3 million and had certain deferred tax assets and the federal tax benefit of state income tax items totaling $16.6 million. Of the total $45.3 million gross unrecognized tax benefits, $6.0 million related to tax benefits that, if recognized, would impact the annual effective tax rate. The Company has reduced its unrecognized tax benefits by approximately $21.9 million during 2015 were primarily because any potential liability has been determined to be remotedue to statute of limitations expirations. The Company’s policy is to recognize interest expense and penalties related to the above unrecognized tax benefits as a component of income tax expense. The Company had accrued interest and penalties of approximately $0.4 million as of December 31, 2015 and approximately $3.9 million as of December 31, 2014. The Company is subject to taxation in the U.S. federal jurisdiction and various U.S. state and foreign jurisdictions. The Company is also under audit by the taxing authorities in China on a recurring basis. The material jurisdictions that the Company is subject to examination are in the United States and China. The Company’s tax years for 2005 through 2015 are still open for examination in China. The Company’s tax years for 2007 through 2015 are still open for examination in the United States. FASB ASC 740-10 establishes criteria for recognizing or continuing to recognize only more-likely-than-not tax positions, which may result in income tax expense volatility in future periods. While the Company believes that it has adequately provided for all tax positions, amounts asserted by taxing authorities could be greater than the Company’s accrued position. Accordingly, additional provisions on income tax related matters could be recorded in the future as revised estimates are made or the underlying matters are settled or otherwise resolved. A summary of the Company’s unrecognized tax benefits is as follows: Years Ended December 31, 2015 2014 2013 (in thousands) Beginning balance-gross unrecognized tax benefits (UTB’s) $ 45,382 $ 45,430 $ 54,012 Additions based on tax positions related to the current year 48 142 151 Reductions for tax positions related to prior years (835 ) (190 ) (1,627 ) Lapse of statute of limitations (21,901 ) — (7,106 ) Ending balance—gross unrecognized tax benefits (UTB’s) 22,694 45,382 45,430 UTB’s as a credit in deferred taxes (14,604 ) (33,021 ) (33,187 ) Federal benefit of state taxes (2,063 ) (2,176 ) (2,244 ) UTB’s that would impact the effective tax rate $ 6,027 $ 10,185 $ 9,999 In establishing its deferred income tax assets and liabilities, the Company makes judgments and interpretations based on the enacted tax laws and published tax guidance applicable to its operations. The Company records deferred tax assets and liabilities and evaluates the need for valuation allowances to reduce the deferred tax assets to realizable amounts. The likelihood of a material change in the Company’s expected realization of these assets is dependent on future taxable income and its ability to use foreign tax credit carryforwards and carrybacks. A summary of the components of net deferred tax assets is as follows: December 31, 2015 December 31, 2014 (in thousands) Deferred Tax Assets Allowances and reserves $ (8,254 ) $ 4,920 Net operating loss carryforward 214,664 230,597 Tax credit carryforwards 60,385 87,703 Capital loss carryforwards 3,742 3,997 Writedown/amortization of intangible assets and goodwill 8,051 12,997 Fixed assets 4,428 6,008 Demo equipment income 7,071 7,070 Other 38,878 22,683 Total Deferred Tax Assets 328,965 375,975 Deferred Tax Liabilities Prepaid expense 126 (576 ) Accrued warranties 1,230 (2,494 ) Other (278 ) (281 ) Total Deferred Tax Liabilities 1,078 (3,351 ) Total Deferred Tax Assets (Liabilities) 330,043 372,624 Less: Valuation Allowance (327,324 ) (368,672 ) Total Deferred Tax Assets (Liabilities) $ 2,719 $ 3,952 The Company provides for deferred income taxes on the unremitted earnings of foreign subsidiaries unless such earnings are deemed to be permanently reinvested outside the United States. In 2015, the Company had no gross U.S. deferred income tax liability on foreign earnings. As of December 31, 2015, the Company still has undistributed earnings of approximately $85.9 million from investments in foreign subsidiaries that are considered permanently reinvested. The determination of the amount of deferred taxes on these earnings is not practicable since the computation would depend on a number of factors that cannot be known until a decision to repatriate the earnings is made. As of December 31, 2015, the Company’s U.S. federal net operating loss carryforwards were $488.1 million and expire in varying amounts between 2025 and 2034. As of December 31, 2015, state net operating loss carryforwards were $221.4 million and expire in varying amounts between 2016 and 2036. The Company has concluded that these federal and state net operating losses did not meet the more likely than not standard contained in FASB ASC 740-10 and has therefore placed a $182.1million valuation allowance against the related deferred tax assets. In the event the tax benefits related to the valuation allowance are realized, an immaterial amount would be credited to paid-in capital. As of December 31, 2015, the Company also had net operating loss carryforwards (“NOLs”) in China of approximately $68.7 million. The China net operating loss carryforwards will expire in varying amounts between 2016 and 2020. The Company has also concluded that these China net operating losses did not meet the more likely than not standard and has therefore placed a $10.3 million valuation allowance against the related deferred tax assets. As of December 31, 2015, the Company had NOLs in countries other than the U.S. and China. These NOLs are approximately $141.4 million. The majority of the NOLs do not expire and can be carried forward indefinitely. However, the Company concluded majority of these losses did not meet the more likely than not standard and has therefore placed a valuation allowance of $22.2 million against the related deferred tax assets. As of December 31, 2015, the Company has U.S. alternative minimum tax credit carryforwards of $1.0 million which have an indefinite life. The Company also has U.S. research and development credit carryforwards of $11.4 million, $3.8 million of the credits have an indefinite life and $7.5 million of the credits expire in varying amounts between 2016 and 2030. The Company has U.S. foreign tax credits of $48.0 million which expire in varying amounts between 2016 and 2025. The Company has concluded that these U.S. tax credit carryforwards did not meet the more likely than not standard contained in FASB ASC 740-10 and has therefore placed a $60.3 million valuation allowance against the related deferred tax assets. The difference between the Company’s effective income tax rate and the federal statutory rate is reconciled below: Years Ended December 31, 2015 2014 2013 (in thousands) Federal tax (benefit) at statutory rate $ (8,680 ) $ (10,026 ) $ (7,133 ) State tax (benefit)/expense, net of federal income tax benefit — 628 (360 ) Stock compensation expense 508 745 574 Effect of differences in foreign tax rates (2,723 ) 7,772 (28,969 ) FIN48 Tax reserve (7,433 ) 618 (2,025 ) Effect of tax rate changes on deferred taxes — — 2,407 Change in deferred tax valuation allowance 13,161 1,824 38,234 Tax credits — (535 ) (552 ) Other 1,005 592 175 Total Tax Expense (benefit) $ (4,162 ) $ 1,618 $ 2,351 On June 24, 2011, the Company effected the Merger to reorganize the corporate structure of UTStarcom, Inc., a Delaware corporation incorporated in 1991, and its subsidiaries. The Merger resulted in shares of the common stock of UTStarcom, Inc. being converted into the right to receive an equal number of ordinary shares in our capital, which were issued by us in connection with the Merger. Following the Merger, UTStarcom, Inc. became our wholly-owned subsidiary and the Company became the parent company of UTStarcom, Inc. and its subsidiaries. The Company, together with its subsidiaries, continues to conduct its business in substantially the same manner as was conducted by UTStarcom, Inc. and its subsidiaries. The transaction was accounted for as a legal re-organization of entities under common control. The Company remains subject to U.S. taxes at a statutory rate of 35%. The China Corporate Income Tax Law (“CIT Law”) became effective on January 1, 2008. Under the CIT Law, China’s dual tax system for domestic enterprises and foreign investment enterprises (“FIEs”) was effectively replaced by a unified system. The new law establishes a tax rate of 25% for most enterprises and a reduced tax rate of 15% for certain qualified high technology enterprises. The CIT Law provides the reduced 15% enterprise income tax rate for qualified high and new technology enterprises. One of the Company’s China subsidiaries, HUTS, through which the majority of our business in China is conducted obtained the High and New Technology Enterprise Certificate, or High-tech Certificate, from the relevant approval authorities on September 19, 2008, and thereafter were approved to pay CIT at the reduced tax rate of 15%. The approval for the reduced 15% tax rate is valid for three years and applies retroactively from January 1, 2008, subject to possible re-assessment by the approval authorities. During the re-assessment, the tax authority may suspend the implementation of the reduced 15% rate. HUTS’s High-tech Certificate renewal was approved on September 29, 2014. HUT’s approval extends the reduced 15% tax rate terms for three years. However, since HUTS is currently in significant loss position, the change in tax rate will not have a material adverse impact on the business or liquidity until HUTS begin to generate profit and deplete all the net operating loss carry forwards. As of September 30, 2005, the Company did not believe it was more likely than not that it would generate a sufficient level and proper mix of taxable income within the appropriate period to utilize all the deferred tax assets in China and the United States. As a result of the review undertaken at September 30, 2005, the Company has concluded that it was appropriate to establish a full valuation allowance for the net deferred tax assets in China and the United States wherein the cumulative losses weigh heavily in the overall assessment. The Company has continued to provide full valuation allowances since 2005 as it did not believe it was more likely than not that it would generate sufficient taxable income within the appropriate period to utilize those deferred tax assets. In 2015, the change in deferred tax valuation allowance of $13 million is primarily attributable to the tax expense related to continuing to provide full valuation allowance on the Company’s deferred tax assets at December 31, 2015 in the United States and China. In 2014, the change in deferred tax valuation allowance of $1.8 million is primarily attributable to the tax expense related to continuing to provide full valuation allowance on the Company’s deferred tax assets at December 31, 2014 in the United States and China. In 2013, the change in deferred tax valuation allowance of $38.2 million is primarily attributable to the tax expense related to continuing to provide a full valuation allowance on the Company’s deferred tax assets at December 31, 2013 in the United States and China. In 2015, there is no income tax benefit related to tax credits. In 2014, the income tax benefit $0.5 million related to tax credits is primarily attributable to an increase in the amount of foreign tax credits generated in the United States due to foreign taxes paid. In 2013, the income tax benefit of $0.6 million related to tax credits is primarily attributable to an increase in the amount of foreign tax credits generated in the United States due to foreign taxes paid.

OTHER INCOME (EXPENSES), NET

OTHER INCOME (EXPENSES), NET	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
OTHER INCOME (EXPENSES), NET	NOTE 12—OTHER INCOME (EXPENSES), NET Other income (expenses), net consists of the following: Years ended December 31, 2015 2014 2013 (in thousands) Foreign exchange gains (losses) $ 190 $ (586 ) $ 3,856 Gain(loss) from the currency translation adjustment(1) — (121 ) 7,088 Tax reversal for expiration of the statute of limitations(2) — 992 1,240 ESA loan impairment (3) 2,788 (2,788 ) — ESA loan interest (3) 1,129 — — Realized investment gain(4) 1,529 — — UiTV loan impairment(5) (2,250 ) — — Other 103 254 (704 ) Total $ 3,489 $ (2,249 ) $ 11,480 (1) During 2013, the Company recognized $7.1 million gain in the Consolidated Statements of Operations and Comprehensive Income (Loss) on the reversal of the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of two previously inactive Chinese entities. The prior cumulative translation adjustment primarily resulted from the difference between local functional currency and the Company’s reporting currency. (2) Previously, when the Company divested its Korean subsidiary, the Company provided a tax reserve as it offered indemnification to the buyer for the uncertain tax position arising in the periods before the divestiture. In 2013, approximately $1.2 million of such tax reserve was released due to expiration of statute of limitations. In 2014, remaining amount of approximately $1.0 million of such tax reserve was released due to expiration of statute of limitations. (3) The Company signed the loan agreement to for a total amount of $5.6 million in the fourth quarter of 2012, $4.0 million was drawdown in the fourth quarter of 2012 and the remaining in the first quarter of 2013. The loan bears interest at 20% per annum and originally matured on December 31, 2013, with subsequently extended the maturity date on 50% of the loan, or $2.8 million, to June 30, 2014, and the other half extended to December 31, 2014. In the fourth quarter of 2014, the Company received $0.8 million. The Company has performed an assessment on the need for a valuation reserve and $2.8 million was charged as impairment in other expenses in 2014 as the collection term was due. In the third quarter of 2015, the Company received $6.0 million including $1.1 interest income. Accordingly, $2.8 million reserve was reversed and recorded in Other income (expense), net. Therefore, all the principal of the outstanding entrusted loan was collected and the contract was closed. (4) The Company received 124,395 shares of Inphi on November 14, 2014 to exchange for the 1% interest in Cortina. Management assessed the shares and classified them as available-for-sale securities and subject to fair value accounting. As of December 31, 2014, the fair value of the shares is $2.3 million, which results in an unrealized gain of $0.5 million in Other Comprehensive Income. In the first quarter of 2015, the Company sold the 124,395 shares of Inphi stock with a total cash consideration of $2.4 million, which resulted in a realized gain of $0.6million in Other Income. In the second quarter of 2015, the Company also received $0.7 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value, resulting in a realized gain in Other Income. In the fourth quarter of 2015, another $0.3 million was released from escrow deposited by Inphi during the transaction and the Company recorded as a realized gain in Other Income. (5) The other receivable balance includes loans to UiTV of approximately $2.25 as of December 31, 2015. UiTV used this amount to purchase Set Top Boxes for the Internet television service in Thailand. Pursuant to the contract, UiTV repays in installments, starting from January of 2015 to July of 2018. The Company has performed an assessment on the need for a valuation reserve due to collectability risk and $2.3 million was reserved as of December 31, 2015.

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NOTE 13—NET LOSS PER SHARE The following table sets forth the computation of basic and diluted net loss per share for the years ended December 31, 2015, 2014 and 2013: Years Ended December 31, 2015 2014 2013 (in thousands) Numerator: Net loss attributable to UTStarcom Holdings Corp. $ (20,657 ) $ (30,264 ) $ (22,721 ) Denominator: Weighted average shares outstanding—Basic 37,003 37,380 39,127 Potentially dilutive common stock equivalents—stock options and restricted stock — — — Weighted average shares outstanding—Diluted 37,003 37,380 39,127 Net loss per share attributable to UTStarcom Holdings Corp.—Basic $ (0.56 ) $ (0.81 ) $ (0.58 ) Net loss per share attributable to UTStarcom Holdings Corp.—Diluted $ (0.56 ) $ (0.81 ) $ (0.58 ) The dilutive effect of share-based awards is reflected in diluted net loss per share by application of the treasury stock method, which includes consideration of unamortized share-based compensation expense and the dilutive effect of in-the-money options and unvested restricted stock units. Under the treasury stock method, the amount the employee must pay for exercising stock options and unamortized share-based compensation expense are assumed proceeds to be used to repurchase hypothetical shares. An increase in the fair market value of the Company’s ordinary share can result in a greater dilutive effect from potentially dilutive awards. For the years ended December 31, 2015, 2014 and 2013, outstanding options to purchase ordinary shares and unvested or unreleased restricted stocks to purchase ordinary shares were excluded from the calculation of diluted earnings per share as their effect was anti-dilutive. Please refer to Note 2.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 14—SEGMENT REPORTING The Company’s reporting segments are as follows: l Equipment—Focusing on the Company’s equipment sales including network infrastructure and application products. Network infrastructure products mainly include broadband products. Network application products mainly include Wireless infrastructure technologies. l Services—Providing services and support of the Company’s equipment products and also the new operational support segment. The equipment Based Services are services and support the Company provides to customers after their purchases of equipment, and operational Support Services provide new services consisting of integrated multi-screen viewing from a single managed platform, time and location shifting, and reliable HD streaming These revenues will be generated through advertising, subscription and software license fees. The Company’s Chief Operating Decision Makers make financial decisions based on information they receive from its internal management system and currently evaluates the operating performance and allocates resources to the reporting segments based on segment revenue and gross profit. Cost of sales and direct expenses in relation to production are assigned to the reporting segments. The accounting policies used in measuring segment assets and operating performance are the same as those used at the consolidated level. Summarized below are the Company’s segment net sales, gross profit and segment margin for the years ended December 31, 2015, 2014 and 2013 based on the current reporting segment structure. Years ended December 31, Net Sales by Segment 2015 % of net sales 2014 % of net sales 2013 % of net sales (in thousands, except percentages) Equipment $ 87,361 75 % $ 105,988 82 % $ 141,138 86 % Services—Equipment Based Services 29,742 25 % 23,432 18 % 23,301 14 % —Operational Support Services — 0 % — 0 % — 0 % Total Sales $ 117,103 100 % $ 129,420 100 % $ 164,439 100 % Years ended December 31, Gross profit/(loss) by Segment 2015 Gross profit % 2014 Gross profit % 2013 Gross profit % (in thousands, except percentages) Equipment $ 21,470 25 % $ 21,000 20 % $ 41,250 29 % Services—Equipment Based Services 6,398 22 % 1,128 5 % (1,030 ) (4 )% —Operational Support Services. — 0 % — 0 % — 0 % Total Gross profit $ 27,868 24 % $ 22,128 17 % $ 40,220 24 % Years ended December 31, Segment Margin and Operating Loss 2015 2014 2013 (in thousands) Equipment $ 12,097 $ 6,583 $ 24,047 Services—Equipment Based Services 6,399 1,105 (1,037 ) —Operational Support Services — (22 ) (2,112 ) Total segment margin 18,496 7,666 20,898 General and Corporate (23,485 ) (21,739 ) (34,131 ) Operating Loss $ (4,989 ) $ (14,073 ) $ (13,233 ) General and corporate expenses include all un-allocated expenses such as sales and marketing, general and administration and common R&D expenses. Sales are attributed to a geographical area based upon the location of the customer. Sales data by geographical area are as follows: Years Ended December 31, 2015 % of net sales 2014 % of net sales 2013 % of net sales (in thousands, except percentages) Net Sales by Region China $ 9,490 8 % $ 15,465 12 % $ 6,945 4 % Japan 57,483 49 % 58,999 46 % 93,203 57 % India 34,836 30 % 37,424 29 % 26,595 16 % Taiwan 7,904 7 % 6,706 5 % 13,332 8 % Other 7,390 6 % 10,826 8 % 24,364 15 % Total $ 117,103 100 % $ 129,420 100 % $ 164,439 100 % Long-lived assets, consisting of property, plant and equipment, by geographical area are as follows: December 31, 2015 2014 (in thousands) China $ 1,100 $ 1,988 Other 410 1,049 Total long-lived assets $ 1,510 $ 3,037

CREDIT RISK AND CONCENTRATION

CREDIT RISK AND CONCENTRATION	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
CREDIT RISK AND CONCENTRATION	NOTE 15—CREDIT RISK AND CONCENTRATION Financial Risks: Financial instruments, which potentially subject the Company to concentrations of credit risk, consist principally of cash, cash equivalents, short-term investments and accounts and notes receivable. The Company places its temporary cash and short-term investments with several financial institutions. Approximately $64.4 million and $55.3 million of the Company’s cash and cash equivalents and short-term investments were on deposit in accounts outside the U.S. at December 31, 2015 and 2014, respectively, of which approximately $19.8million and $14.5 million were held by subsidiaries in China.. The Company’s exposure to market risk for changes in interest rates relates primarily to its investment portfolio. The fair value of its investment portfolio would not be significantly affected by either a 10% increase or decrease in interest rates due mainly to the short term nature of most of its investment portfolio with the exception of the available-for-sale securities. The investment classified as available-for-sales securities is reported at fair value. It will be measured subsequently at fair value on the balance sheets with unrealized gains and losses will be recorded in accumulated other comprehensive income (loss) in shareholders’ equity. Any negative events or deterioration in financial well-being with respect to the counterparties of the long-term investments and the underlying collateral may cause material losses to the Company and have a material effect on the Company’s financial condition and results of operations. In addition, the Company’s interest income can be sensitive to changes in the general level of U.S. and China interest rates since the majority of its funds are invested in instruments with maturities of less than one year. In a declining interest rate environment, as short term investments mature, reinvestment occurs at less favorable market rates. Given the short term nature of certain investments, declining interest rates will not negatively impact the Company’s investment income. The Company maintains an investment portfolio of various holdings, types and maturities. The Company does not use derivative financial instruments. The Company places its cash investments in instruments that meet high credit quality standards, as specified in its investment policy guidelines. The Company’s policy is to limit the risk of principal loss and to ensure the safety of invested funds by generally attempting to limit market risk. The Company’s available-for-sale securities are reported at fair value, with unrealized gains and losses recorded in accumulated other comprehensive income (loss) in shareholders’ equity. Any negative events or deterioration in financial well-being with respect to the counterparties of these investments may cause material losses to the Company and have a material effect on the Company’s financial condition and results of operations. Concentration of Credit Risk and Major Customers: At December 31, 2015, the Company’s accounts receivable balance included amounts due from affiliates of Softbank, representing approximately 69% of the Company’s total accounts receivables, net of allowances for doubtful accounts. At December 31, 2014, the Company’s accounts receivable balance included amounts due from affiliates of Softbank, representing approximately 65% of the Company’s total accounts receivables, net of allowances for doubtful accounts. The following customers accounted for 10% or more of the Company’s net revenues: For the years ended December 31, 2015 2014 2013 Affiliates of Softbank 47 % 44 % 55 % Approximately 0%, 0%, and 1% of the Company’s net sales during 2015, 2014, and 2013, respectively, were to entities affiliated with the government of China. Accounts receivable balances from these China government affiliated entities or state owned enterprises were $0.3 million and $6.0 million, respectively, as of December 31, 2015 and 2014. The Company extends credit to its customers in China generally without requiring collateral. In global sales outside of China, the Company may require letters of credit from its customers. The Company monitors its exposure for credit losses and maintains allowances for doubtful accounts. Country Risks: Approximately 8%, 12% and 4% of the Company’s sales for the year ended December 31, 2015, 2014, and 2013, respectively, were made in China. Accordingly, the political, economic and legal environment, as well as the general state of China’s economy may influence the Company’s business, financial condition and results of operations. The Company’s operations in China are subject to special considerations and significant risks not typically associated with companies in the United States. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by, among other things, changes in the political, economic and social conditions in China, and by changes in governmental policies with respect to laws and regulations, changes in China’s telecommunications industry and regulatory rules and policies, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation. In addition, the major customers of the Company are Japan-based customers. Therefore, our results of operations may be adversely affected by the political and business relationship between China and Japan as well as other events affecting Japan in general. From time to time there have been tensions and conflicts between China and Japan. Adverse changes in political and economic policies, geopolitical uncertainties, and international conflicts between China and Japan may lead to reduce in our sales. Any future conflicts between China and Japan may have an adverse impact on the political and business relationship of the two countries. Furthermore, events affecting Japan in general, such as natural disasters, Japanese Yen devaluation may also have a negative impact on our business, financial condition and results of operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16—RELATED PARTY TRANSACTIONS Softbank and affiliates The Company recognizes revenue with respect to sales of telecommunications equipment to affiliates of Softbank, a significant former shareholder of the Company, who sold its 12.3% interest in the Company on January 17, 2014. Thereafter, Softbank is no longer the Company’s related party after the consummation of the transaction, and the transactions with Softbank in the year of 2015 and 2014 have been excluded from the related party transaction disclosures. Softbank offers Broadband-Access service throughout Japan, which is marketed under the name of “YAHOO! BB.” The Company supports Softbank’s ADSL service through the sales of its MSAN product. The Company also supports the building of Softbank’s optical transmission network in Japan through the sales of its PTN product. During 2013, the Company recognized revenue and cost of net sales for sales of telecommunications equipment and services to affiliates of Softbank as follows: Year Ended December 31, 2013 (in thousands) Net sales $ 90,302 Cost of net sales 59,052 Gross profit $ 31,250 Included in accounts receivable at December 31, 2013 was $19.0 million, related to these transactions. Amounts due to Softbank included in accounts payable was nil at December 31, 2013. Sales to Softbank include a three-year service period and a penalty clause if product failure rates exceed a certain level over a seven year period. As of December 31, 2013, the Company’s customer advance balance related to Softbank agreements was $3.1 million. The current deferred revenue and noncurrent deferred revenue balances related to Softbank was $2.0 million and $3.8 million as of December 31, 2013, respectively. The Company’s noncurrent deferred revenue balance related to Softbank was $3.8 million as of December 31, 2013. As discussed in Note 6, the Company has a $1.3 million investment in SBI and affiliates of Softbank have a controlling interest in SBI.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17—SUBSEQUENT EVENTS $40 million shares repurchase The Company purchased 772,138 shares at the cost of $1,512,453 million in 2016 under the share repurchase program approved by the Company’s Board of Directors on November 12, 2014.

SCHEDULE I CONDENSED FINANCIAL

SCHEDULE I CONDENSED FINANCIAL INFORMATION OF REGISTRANT	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SCHEDULE I CONDENSED FINANCIAL INFORMATION OF REGISTRANT	UTSTARCOM HOLDINGS CORP. (UNCONSOLIDATED—PARENT COMPANY BASIS) REGISTRANT BALANCE SHEETS (In thousands, except par value) December 31, 2015 2014 (in thousands) ASSETS Investment in affiliated companies $ 99,119 $ 121,863 Total assets 99,119 121,863 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Accounts payable—intercompany 8,841 6,534 Total current liabilities 8,841 6,534 Total liabilities 8,841 6,534 Stockholders’ equity: Ordinary shares: $0.00375 par value; 250,000 authorized shares; 38,465 and 38,314 shares issued at December 31, 2015 and December 31, 2014, respectively; 36,735and 38,148 shares outstanding at December 31, 2015 and December 31, 2014, respectively (Note 1) 122 122 Additional paid-in capital 1,259,767 1,258,182 Treasury stock, at cost: 1,730 and 166 shares at December 31, 2015 and December 31, 2014, respectively (4,138 ) (443 ) Accumulated deficit (1,226,943 ) (1,206,286 ) Accumulated other comprehensive income 61,470 63,754 Total stockholders’ equity 90,278 115,329 Total liabilities and stockholders’ equity $ 99,119 $ 121,863 UTSTARCOM HOLDINGS CORP. (UNCONSOLIDATED—PARENT COMPANY BASIS) CONDENSED INFORMATION AS TO THE RESULTS OF OPERATIONS OF THE REGISTRANT (In thousands) Years ended December 31, 2015 2014 2013 (in thousands) Net sales Unrelated parties $ — $ — $ — Related parties — — — Intercompany — — — Cost of sales Unrelated parties — — — Related parties — — — Intercompany — — — Gross profit — — — Operating expenses: Selling, general and administrative 928 1,398 2,377 Research and development — — — Total operating expenses 928 1,398 2,377 Operating loss (928 ) (1,398 ) (2,377 ) Interest income — — — Interest expense — — — Other income, net — — — Loss before income taxes and equity in loss of affiliated companies (928 ) (1,398 ) (2,377 ) Equity in net loss of affiliated companies (19,729 ) (28,866 ) (20,344 ) Income tax benefit (expense) — — — Net loss $ (20,657 ) $ (30,264 ) $ (22,721 ) NOTE 1—BASIS OF PRESENTATION UTStarcom Holdings Corp., or the Company, a Cayman Island corporation, is the parent company of all UTStarcom Holdings Corp. subsidiaries. The condensed financial statements of the Company have been prepared pursuant to the rules and regulations of the SEC and in conformity with U.S. GAAP. On June 24, 2011, the Company effected a merger, or the Merger, to reorganize the corporate structure of UTStarcom, Inc., a Delaware corporation incorporated in 1991, and its subsidiaries. As a result of the reorganization, UTStarcom Holdings Corp. became the parent company of UTStarcom, Inc. and its subsidiaries. Pursuant to the Merger, the Company issued an equal number of ordinary shares in exchange for the common stock of UTStarcom, Inc. Given the reorganization of the corporate structure on June 24, 2011, the prior period numbers have been adjusted as if the new corporate structure had been in place since the beginning of the earliest period presented in the above condensed financial statements. The Company is generally a holding company of certain subsidiaries, or collectively subsidiaries. The condensed financial statements of the Company have been prepared with the assumption that the current corporate structure has been in existence throughout all relevant periods. The Company records its investment in subsidiaries under the equity method of accounting as prescribed in ASC 323-10, “The Equity Method of Accounting for Investments in Common Stock.” Such investment is presented on the balance sheet as “Investment in affiliated companies” and the subsidiaries’ profit or loss are recognized based on the effective shareholding percentage as “Equity in net income (loss) of affiliated companies” on the results of operations. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company. The Company is a shell company and does not have any activities. Operating expenses for the Company for the years ended December 31, 2015, 2014 and 2013 consisted mainly of the retaining fee for the Board of Directors, its director and officer insurance expenses and the expenses associated with investor relations. As the Company does not have any cash activity, the recorded expenses were paid on behalf of the Company by UTStarcom, Inc., its subsidiary, and statements of cash flows have been omitted.

SCHEDULE II VALUATION AND QUALI

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	12 Months Ended
	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES	UTSTARCOM HOLDINGS CORP. VALUATION AND QUALIFYING ACCOUNTS AND RESERVES For the Years Ended December 31, 2015, 2014, and 2013 Description Balance at beginning of the period Charged (credited) to costs and expenses Credited to other accounts (Deductions) Adjustments IPTV divestiture (Deductions) Adjustments (1) Balance at end of the period (in thousands) Year ended December 31, 2015 Allowance for doubtful accounts $ 10,877 $ 103 $ — $ — $ (6,416 ) $ 4,564 Tax valuation allowance $ 368,672 $ 13,161 $ (54,509 ) (3) $ — $ — $ 327,324 Year ended December 31, 2014 Allowance for doubtful accounts $ 11,063 $ 49 $ — $ — $ (235 ) $ 10,877 Tax valuation allowance $ 422,789 $ 1,824 $ (55,941 ) (2) $ — $ — $ 368,672 Year ended December 31, 2013 Allowance for doubtful accounts $ 10,796 $ (75 ) $ — $ — $ 342 $ 11,063 Tax valuation allowance $ 418,285 $ 36,324 $ (31,820 ) $ — $ — $ 422,789 (1) Represents write-offs of allowance for doubtful accounts and foreign exchange adjustments. (2) Includes $35.6 million removal of tax valuation allowance for expiration of net operating loss carryforwards in China. (3) Includes $3 million removal of tax valuation allowance for expiration of net operating loss carrforwards in China and $27million for utilization of foreign tax credits in US

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Use of Estimates:	Use of Estimates The preparation of consolidated financial statements in conformity with US GAAP 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant judgment and estimates are used for revenue recognition, allowances for doubtful accounts and sales returns, tax valuation allowances, inventory write-down, impairment of property, plant and equipment, deferred costs,, accrued product warranty costs, provisions for contract losses, investment impairments, going concern assessment, stock-based compensation expense, and loss contingencies among others. Actual results could differ materially from those estimates.
Cash and Cash Equivalents:	Cash and Cash Equivalents: Cash and cash equivalents consist of highly liquid instruments with original maturities of three months or less. Approximately 17%, or $12.9 million of cash and cash equivalents were held by the Company’s subsidiaries in the U.S. as of December 31, 2015. The remainder was held by the other UTStarcom entities throughout the world. As of December 31, 2015, approximately 26%, or $19.8 million, of the Company’s cash and cash equivalents were held by its subsidiaries in China, and China imposes currency exchange controls on transfers of funds outside of China. Cash and cash equivalents are invested in short-term bank deposits and similar short duration instruments that are highly liquid and readily convertible with fixed maturities from overnight to three months.
Restricted Cash:	Restricted Cash: As of December 31, 2015, the Company had short-term restricted cash of $12.3 million, and had long-term restricted cash of $3.8 million included in other long-term assets. As of December 31, 2014, the Company had short-term restricted cash of $13.7 million, and had long-term restricted cash of $3.4 million included in other long-term assets. These amounts primarily collateralize the Company’s issuances of performance bonds, warranty bonds, standby and commercial letters of credit.
Investments:	Investments: The Company’s investments consist principally of bank notes, debt and equity securities classified as available for sale, and cost and equity method investments in privately held companies. The investments in equity securities of privately held companies in which the Company holds less than 20% voting interest and on which the Company does not have the ability to exercise significant influence are accounted for under ASC 325, “Investments—Other” using the cost method. Under the cost method, these investments are carried at the lower of cost or fair market value. The investments in equity securities of privately held companies in which the Company holds at least 20% but less than 50% voting interest and on which the Company has the ability to exercise significant influence are accounted for under ASC 323, “Investments—Equity Method and Joint Ventures” using the equity method. Investments in debt securities that are classified as available for sale are measured at fair value on the balance sheets under ASC 320, “Investments—Debt and Equity Securities”. Unrealized holding gains and losses for available-for-sale securities (including those classified as current assets) will be excluded from earnings and reported in other comprehensive income until realized except as indicated in the following paragraph. The Company recognizes an impairment charge when a decline in the fair value of its investments below the cost basis is judged to be other-than-temporary. In making this determination, the Company reviews several factors to determine whether the losses are other-than-temporary, including but not limited to: (i) the length of time the investment was in an unrealized loss position, (ii) the extent to which fair value was less than cost, (iii) the financial condition and near term prospects of the issuer, and (iv) the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in fair value.
Revenue Recognition:	Revenue Recognition: The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is reasonably assured. The Company assesses collectability based on a number of factors, including payment history and the credit-worthiness of the customer. If the Company determines that collection is not reasonably assured, the Company defers revenue recognition until collection becomes reasonably assured, which is generally upon receipt of cash. If the payment due from the customer is not fixed or determinable due to extended payment terms, revenue is recognized as payments become due and payable by the customer, assuming all other criteria for revenue recognition are met. Any payments received prior to revenue recognition are recorded as customer advances. Any expected losses on contracts are recognized when identified on an individual basis in accordance with the prevailing accounting guidance for the respective contract. When a sales arrangement contains multiple deliverable elements or multiple element arrangements, the Company allocates revenue to each element based on the relative selling price of each element. Under this approach, the selling price of a deliverable is determined by using a selling price hierarchy that requires the use of vendor-specific objective evidence, or (“VSOE”) of fair value, if available, third-party evidence, or (“TPE”) of selling price if VSOE is not available or management’s best estimate of selling prices, or (“BESP”) if neither VSOE nor TPE is available. VSOE is the selling price using the price charged by the Company for a deliverable when sold separately. When there is no VSOE, the Company uses management’s BESP in the allocation of arrangement consideration. Therefore, the Company typically is not able to determine TPE for its products or services. TPE of selling price is determined by evaluating similar competitor deliverables when sold separately to similarly situated customers. Generally, the Company’s products differ from that of its peers, in that its product offerings are directed towards the integration of telecom, broadband and cable television networks and as such, usually entail a significant level of differentiation or customization for its customers such that the comparable pricing of products with similar functionality cannot be obtained. Furthermore, the Company is unable to reliably determine what similar competitor products’ selling prices are on a stand-alone basis. Multiple element arrangements primarily involve the sale of hardware systems, installation and training. In addition, while not separately sold, the arrangement may include extended warranties that cover product repairs, maintenance services, and software updates for the software components that are essential to the functionality of the hardware systems or equipment. Revenue consideration allocated to each element under the relative selling price method is recognized as each element is earned, namely upon installation and acceptance of equipment or delivery of terminals, the delivered element(s) has stand-alone value, there is no right of return on delivered element(s), and the Company is in control of the undelivered element(s). For arrangements that include service elements, including technical support and installation and also training, revenue is deferred until such services are deemed complete. Revenue from extended warranties is recognized ratably over the contract period of the extended warranty services. Final acceptance is required for revenue recognition when installation services are not considered perfunctory. Final acceptance indicates that the customer has fully accepted delivery and installation, if any, of equipment and the Company is entitled to full payment. The Company does not recognize revenue before final acceptance is granted by the customer if acceptance is considered substantive to the transaction. In connection with the restructuring of the telecommunication industry in China, the Ministry of Industry and Information Technology (“MIIT”) announced that personnel access system, or (“PAS”) services in China would be phased out by January 1, 2012. The Company still had $13.2 million of deferred revenue associated with unfulfilled contractual obligations for its historical PAS infrastructure contracts as of December 31, 2011. Such amounts were deferred at its VSOE of fair value according to the terms of the contracts. Upon the phasing out of the PAS services as required by the MIIT announcement, the Company took appropriate actions, such as communicating with its customers regarding the termination of such services, to legally release those obligations. Accordingly, approximately $8.1 million of the deferred revenue was released in 2012 upon the completion of the appropriate legal actions. The remaining balance of $5.1 million was included as part of the liabilities transferred to the buyer on the IPTV divestiture in August 2012. However, as some customers were not willing to assign their contracts to the buyer, the Company is still the primary obligor for those contracts that were not legally assigned to the buyer. Therefore, the deferred revenue is still included in the Company’s Consolidated Balance Sheet. See “Note 3—Divestitures”. Revenue from fixed price contracts that include a requirement for significant software modification or customization is recognized using the completed contract method of accounting whereby no revenue is recognized prior to the completion of the project, because for contracts involving unique requirements the Company is unable to make reasonably dependable estimates of progress towards meeting contractual requirements. In the event estimated total project costs exceed estimated total project revenues, the entire estimated loss is charged to operations in the period in which the loss becomes probable and can be reasonably estimated. The complexity of the estimation process and judgments about internal and external factors including labor utilization, changes to specifications and testing requirements, time required for performance and resulting incurrence of contract penalties, and the performance of subcontractors affect the estimation process. The Company will recognize gross revenue based on the amount billed to customers when all revenue recognition criteria have been met for transactions where the Company is a reseller. For these transactions the Company is responsible to fulfill the contracts’ obligations, and assumes both the general inventory risk as well as the credit risk. The assessment of collectability is also a factor in determining whether revenue should be recognized. The Company assesses collectability based on a number of factors, including payment history and the credit-worthiness of the customer. The Company does not request collateral from its customers. In international sales, the Company may require letters of credit from its customers that can be drawn on demand if the customer defaults on its payment. If the Company determines that collection of a payment is not reasonably assured, the Company defers revenue recognition until collection becomes reasonably assured, which is generally upon receipt of cash. On August 31, 2012, the Company completed the divestiture of its IPTV business. As a result, the Company divested the IPTV business, transferring all assets, liabilities and managerial duties to the buyer. As some customers were not willing to assign their contracts to the buyer, the Company is still the primary obligor for those contracts that were not legally assigned to the buyer. Even though the Company signed back-to-back contracts to transfer all obligations and associated economic risks and benefits to the buyer, from the customer point of view, the Company is the sole obligor to their contracts. If the buyer fails to fulfill its obligations under the back-to-back contracts with respect to these un-assigned contracts with the Company, the Company is still obligated to fulfill the obligations under the un-assigned contracts with the customers. Therefore, the Company was not able to derecognize the related liabilities of those un-assigned contracts. The Company continued to recognize revenue for those unassigned contracts when they met the revenue recognition criteria as discussed above. At the same time, the Company continued to recognize an equal amount of the deferred costs associated with those contracts. Therefore, there is no gross profit impact from the future revenue recognition of these unassigned contracts. The Company will derecognize both the liabilities and deferred costs when the related contracts are legally assigned subsequently. During the years ended December 31, 2015,2014 and 2013, the Company recorded $3.6 million,$4.3 million and $1.4 million, respectively, in the Consolidated Statements of Operations and Comprehensive Loss due to meeting the revenue recognition criteria. As of December 31, 2015, the Company still had both liabilities and deferred costs of $11.6 million related to those un-assigned contracts. See “Note 3—Divestitures”. Because of the nature of doing business in China and other emerging markets, the Company’s billings and/or customer payments may not correlate with the contractual payment terms. The Company generally does not enforce contractual payment terms prior to final acceptance. Accordingly, accounts receivable are not recorded until the Company recognizes the related customer revenue. Advances from customers are recognized when the Company has collected cash from the customer, prior to recognizing revenue. Deferred revenue is recorded if there are undelivered elements after final acceptance has been obtained. The Company had current deferred revenue of $17.0 million and $26.8 million, and long-term deferred revenue of $8.6 million and $18.3 million at December 31, 2015 and 2014, respectively. Costs related to deferred revenue are also deferred until revenue is recognized. See “Deferred Costs” below.
Product Warranty:	Product Warranty: The Company provides a warranty on its equipment and terminal sales for periods generally ranging from one to two years from the time of final acceptance. At times, the Company has entered into arrangements to provide limited warranty services for periods longer than two years. The Company provides for the expected cost of product warranties at the time that revenue is recognized based on an assessment of past warranty experience and when specific circumstances dictate. The Company assesses the adequacy of its recorded warranty liability every quarter and makes adjustments to the liabilities if necessary. Specific warranty accruals are reversed upon the expiration of the warranty period and are recorded as reduction of cost of sales. Warranty accrual reversals were $nil, $0.1 million and $0.1 million in 2015, 2014 and 2013, respectively. From time to time, the Company may be subject to additional costs related to non-standard warranty claims from its customers. If and when this occurs, the Company estimates additional accruals based on historical experience, communication with its customers and various assumptions that the Company believes to be reasonable under the circumstances. Such additional warranty accruals are recorded in the period in which the additional costs are identified.
Receivables:	Receivables: Although the Company evaluates customer credit worthiness prior to a sale, the Company provides an allowance for doubtful accounts for the estimated loss on trade and notes receivable when collection may no longer be reasonably assured. The Company assesses collectability of receivables based on a number of factors including analysis of creditworthiness, the Company’s historical collection history and current economic conditions, its ability to collect payment and on the length of time an individual receivable balance is outstanding. The Company’s policy for determining the allowance for doubtful accounts includes both specific allowances for balances known to be uncollectible and a formula-based portfolio approach, based on aging of the accounts receivable, as a part of management’s review of the overall allowance for doubtful accounts. This formula-based approach involves aging of the Company’s accounts receivable and applying a percentage based on the Company’s historical experience. The Company evaluates the percentages applied to each category of aged accounts receivable periodically based on actual history of write-offs and collections and refines this formula-based approach accordingly for use in future periods. Receivable balances are written off when the Company has sufficient evidence to prove that they are uncollectible.
Inventories:	Inventories: Inventories consist of product held at the Company’s manufacturing facility and warehouses, as well as finished goods at customer sites for which the customer has taken possession, but based on specific contractual terms, title has not yet passed to the customer. The Company may ship inventory to existing customers that require additional equipment to expand their existing networks prior to the signing of an expansion contract. Inventories are stated at the lower of cost or market value, based on the FIFO method of accounting. Write-downs are based on the assumptions about future market conditions and customer demand, including projected changes in average selling prices resulting from competitive pricing pressures. The Company continually monitors inventory valuation for potential losses and obsolete inventory at its manufacturing facilities as well as at customer sites. If actual market conditions are less favorable than those projected by management, additional write-downs may be required. If actual market conditions are more favorable than anticipated, the previously written down inventory may be sold to customers and result in lower cost of sales and higher income from operations than expected in that period.
Deferred Costs:	Deferred costs: Deferred costs consist of product shipped to the customer for which the rights and obligations of ownership have passed to the customer but revenue has not yet been recognized due to prolonged acceptance periods for tests and the existence of undelivered elements, such as post-contract support including software update rights for which the Company does not have a vendor specific objective evidence of fair value. Management periodically assesses the recoverability of deferred costs and provides reserves against deferred cost balances when recovery of deferred costs is not probable. Recoverability is evaluated based on various factors including the length of time the product has been held at the customer site, the viability of payment, including assessment of product demand if a revenue sharing arrangement exists and/or the evaluation if a related transaction will result in a gross margin loss. In a loss situation for a transaction, the deferred cost balance is adjusted for impairment equal to the value of the excess of cost over the amount of revenue that will be eventually recognized for the transaction. Revenue and cost of sales are recorded when final acceptance is received from the customer. With greater concentration of product at customer sites under contract with specific or individual customers, the financial conditions of such specific or individual customers may result in increased concentration risk exposure for the Company’s inventory. For any post contract support services contracts signed before the Company’s adoption of ASU 09-13/14, where the related revenue is deferred due to lack of VSOE for post contract support, the entire related deferred direct costs are classified as a noncurrent asset.
Property, Plant and Equipment:	Property, Plant and Equipment: Property, plant and equipment are recorded at cost and are stated net of accumulated depreciation. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets. Leasehold improvements are amortized on a straight-line basis over the shorter of the estimated useful lives or the term of the lease. When assets are disposed, the cost and related accumulated depreciation are removed from the accounts and the resulting gains or losses are included in results of operations. The Company generally depreciates its property, plant and equipment over the following periods: Years Furniture, test or manufacturing equipment 5 Computers and software 2 – 3 Automobiles 5 Leasehold improvements Lesser of the term of the lease or the estimated useful lives of the assets Depreciation expense was $2.3 million, $2.9 million, and $5.4 million, for the years ended December 31, 2015, 2014 and 2013, respectively.
Other than Temporary Impairment on Investment:	Other than Temporary Impairment on Investment: The Company reviews its investments for other-than-temporary impairment whenever events or changes in business circumstances indicate that the carrying value of the investment may not be fully recoverable. Investments identified as having an indication of impairment are subject to further analysis to determine if the impairment is other-than-temporary and this analysis requires estimation the fair value of the investment. In making this determination, the Company reviews several factors to determine whether the losses are other-than-temporary, including but not limited to: (i) the length of time the investment was in an unrealized loss position, (ii) the extent to which fair value was less than cost, (iii) the financial condition and near term prospects of the issuer, and (iv) the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in fair value. The determination of fair value of the investment involves considering factors such as current economic and market conditions, the operating performance of the companies including current earnings trends and forecasted cash flows, and other company and industry specific information. Investment impairments recorded as other-than-temporary were $9.8 million, $3.9 million, and $9.4 million, for the years ended December 31, 2015, 2014 and 2013, respectively.
Impairment of Long-Lived Assets:	Impairment of Long-Lived Assets: Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If undiscounted expected future cash flows are less than the carrying value of the assets, an impairment loss is recognized based on the excess of the carrying amount over the fair value of the assets. Long-lived assets that are to be disposed of by sale are measured at the lower of book value or fair value less cost to sell.
Advertising Costs:	Advertising Costs: The Company expenses all advertising costs as incurred. Payment to customers for marketing development costs are accounted for as a reduction of the revenue associated with customers as incurred. For the years ended December 31, 2015, 2014 and 2013, advertising costs totaled $0.1 million, $0.1 million, and $0.1 million, respectively.
Restructuring Liabilities, Litigation and Other Contingencies:	Restructuring Liabilities, Litigation and Other Contingencies: The Company accounts for its restructuring plans using the guidance provided in ASC 420 “Exit or Disposal Cost Obligations” and ASC 712 “Compensation—Nonretirement Postemployment Benefits”. The Company accounts for litigation and contingencies in accordance with ASC 450, “Contingencies”, which requires that the Company record an estimated loss from a loss contingency when information available prior to issuance of the Company’s consolidated financial statements indicates that it is probable that an asset has been impaired or a liability has been incurred at the date of the consolidated financial statements and the amount of loss can be reasonably estimated.
Stock-Based Compensation:	Stock-Based Compensation: Stock-based compensation expense for all share-based payment awards granted to employees is determined based on the grant-date fair value. Stock-based compensation expense for restricted stock awards is measured based on the closing fair market value of the Company’s ordinary shares on the date of grant. Stock-based compensation expense for stock options is estimated at the grant date based on each option’s fair value as calculated by Black-Scholes model. Stock-based compensation is expensed ratably on a straight-line basis over the requisite service period, which is generally the vesting term of the share-based payment awards. The performance-based restricted stock units are subject to the attainment of goals determined by the Compensation Committee of the Company’s Board of Directors. The Company records the relevant stock-based compensation for the performance-based restricted stock units based on the probability of meeting the performance conditions.
Accumulated Other Comprehensive Income (AOCI):	Accumulated Other Comprehensive Income (AOCI): Accumulated Other Comprehensive Income mainly consisted of foreign currency translation and the unrealized gain or loss from available-for-sale investments. The changes in AOCI, including the amounts reclassified to income, were as follows: Foreign currency translation and unrealized gain, net of tax (in thousands) Balance at December 31, 2013 $ 65,862 Loss recorded in other comprehensive loss (2,902 ) Unrealized gain from available-for-sale investments 673 Less: Loss reclassified from AOCI to income 121 Balance at December 31, 2014 $ 63,754 Loss recorded in other comprehensive loss (1,611 ) Unrealized gain from available-for-sale investments (673 ) Balance at December 31, 2015 $ 61,470 As of December 31, 2015 and 2014, no accumulated other comprehensive income or loss is attributable to non-controlling interests. The Company reclassifies foreign currency translation adjustments from AOCI to income upon sale or upon complete or substantially complete liquidation of investments in foreign entities, with the amounts attributable to the entities and accumulated in the translation adjustment component of equity is both: (a) removed from the separate component of equity; and (b) reported as part of the gain or loss on sale or liquidation of the investment for the period during which the sale or liquidation occurs. During fiscal 2014 the Company recognized and reclassified $0.1 million to net loss from the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of three Chinese entities. The prior cumulative translation adjustment primarily resulted from the difference between local functional currency and the Company’s reporting currency. On October 4, 2014, one of the Company’s cost method investees, Cortina, was acquired by Inphi Corporation, or Inphi, a public company listed on the New York Stock Exchange. Upon the Merger agreement between Inphi and Cortina, considering the total consideration amount of this acquisition and the Company’s interest holding as of September 30, 2014, the Company recorded a $1.5 million realized investment disposal loss in the third quarter of 2014. In exchange for the 1% interest in Cortina, the Company received 124,395 shares of Inphi on November 14, 2014. Management assessed the shares and classified them as available-for-sale securities subject to fair value accounting. As of December 31, 2014, the fair value of the shares was $2.3 million which resulted in an unrealized gain of $0.5 million which was recorded in Other Comprehensive Loss in the year ended. In February of 2015, the Company sold the 124,395 shares of Inphi stock for a total cash consideration of $2.4 million, which resulted in a realizead gain of $0.6 million in Other Income. In 2015, the Company also received $1 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value which resulted in a realized gain in Other Income. In the second quarter of 2015, the Company also received $0.7 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value, resulting in a realized gain in Other Income. In the fourth quarter of 2015, another $0.3 million was released from escrow deposited by Inphi during the transaction and the Company recorded as a realized gain in Other Income. As of December 31, 2014, the Company held a $20.2 million Convertible Bond of UTStarcom Hong Kong Holdings Ltd. issued to the Company which included $0.2 million of unrealized gain, which was recognized in AOCI. The Convertible Bond was classified as available-for-sale debt securities subject to fair value accounting. On April 7, 2015, the Company entered an agreement with UTStarcom Hong Kong Holdings Ltd., for the conversion of the $20.0 million convertible bond. Pursuant to the agreement, UTStarcom Hong Kong Holdings Ltd. paid $10.0 million in cash to the Company as partial payment of the principal of the $20.0 million convertible bond. The remaining part of the principal and the interest of the convertible bond were converted to 14% of equity interest of UTStarcom Hong Kong Holdings Ltd. Therefore, the Company began accounting for this private equity investment on the cost method, and reversed $0.2 million unrealized gain. As of December 31, 2015, there was no unrealized gain in Other Comprehensive Income. During the year 2015, the Company assessed the fair value of UTStarcom Hong Kong Holdings Ltd., and concluded that there was no impairment relating to this investment. See “Note 3—Divestitures”
Income Taxes:	Income Taxes: The Company is subject to income taxes in both the United States and numerous foreign jurisdictions. Significant judgment is required in evaluating the Company’s tax positions and determining its provision for income taxes. During the ordinary course of business, there are many transactions and calculations for which the ultimate tax determination is uncertain. The Company recognizes the tax benefit (expense) from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company recognizes interest expense and penalties related to income tax matters as part of the provision for income taxes. The Company recognizes deferred income taxes as the difference between the tax bases of assets and liabilities and their consolidated financial statement amounts based on enacted tax rates. Management judgment is required in the assessment of the recoverability of the Company’s deferred tax assets based on its assessment of projected taxable income. Numerous factors could affect the Company’s results of operations in the future. If there was a significant decline in the Company’s future operating results, its assessment of the recoverability of its deferred tax assets would need to be revised, and any such adjustment to its deferred tax assets would be charged to income in that period. If necessary, the Company records a valuation allowance to reduce deferred tax assets to an amount management believes is more likely than not to be realized. Changes in estimates of taxable income in the future could result in reversal of the valuation allowances which would be credited to income in the year of reversal The Company provides U.S. taxes on foreign undistributed earnings that are not considered to be permanently reinvested outside the United States.
Financial Instruments:	Financial Instruments: Financial instruments consist of cash and cash equivalents, short and long-term investments, notes receivable, accounts receivable and payable and accrued liabilities. The carrying amounts of cash and cash equivalents, bank notes, accounts receivable and payable, notes receivable, and accrued liabilities approximate their fair values because of the short-term nature of those instruments. The fair value of long term investments in debt and equity securities is determined based on quoted market prices or available information about investees.
Foreign Currency Translation:	Foreign Currency Translation: The Company’s operations are conducted through international subsidiaries where the local currency is the functional currency and the financial statements of those subsidiaries are translated from their respective functional currencies into U.S. Dollars. All foreign currency assets and liabilities are translated at the period-end exchange rate and all revenues and expenses are translated at the average exchange rate for the period. The effects of translating the financial statements of foreign subsidiaries into U.S. Dollars are reported as a cumulative translation adjustment, a separate component of accumulated other comprehensive income in stockholders’ equity. During fiscal 2014, the Company recognized $0.1 million to net loss from the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of three previously inactive Chinese entities. During fiscal 2013, the Company recognized $7.1 million to net income from the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of two previously inactive Chinese entities. The prior cumulative translation adjustment primarily resulted from the difference between local functional currency and the Company’s reporting currency. The foreign currency translation gain (loss) related to the remeasurement of transactions denominated in other than the functional currency is included in other income (expenses), net on the Company’s Consolidated Statements of Operations and Comprehensive Loss. In connection with this remeasurement process, the Company recorded losses of $0.2 million, losses of $0.6 million and gains of $3.9 million in the years ended December 31, 2015, 2014 and 2013, respectively.
Earnings per Share:	Earnings per Share: Basic earnings per share, or EPS, is computed by dividing net income (loss) available to holders of ordinary shares or common stockholders, by the weighted average number of the Company’s ordinary shares outstanding, as applicable, during the period, which excludes unvested restricted stock. Diluted EPS presents the amount of net income (loss) available to each ordinary share, outstanding during the period plus each ordinary share that would have been outstanding assuming the Company had issued ordinary shares, for all dilutive potential ordinary shares outstanding during the period. The Company’s potentially dilutive ordinary shares include outstanding stock options, unvested restricted stock and restricted stock units. The following table summarizes the total potential ordinary shares that were excluded from the diluted per share calculation, because to include them would have been anti-dilutive for the period. Years ended December 31, 2015 2014 2013 (in thousands) Anti-dilutive stock options and awards/units outstanding 1,295 1,784 1,734 Total(1) 1,295 1,784 1,734 (1) Calculated using the treasury stock method, which assumes proceeds are used to reduce the dilutive effect of outstanding stock awards. Assumed proceeds include the unrecognized deferred compensation of share awards, and assumed tax proceeds from excess stock-based compensation deductions. For the years ended December 31, 2015, 2014 and 2013, no potential ordinary shares were dilutive because of the net loss incurred in those years, therefore basic and dilutive EPS were the same.
Recent Accounting Pronouncements:	Recent Accounting Pronouncements: In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. As compared to existing guidance on revenue recognition, this Update will significantly enhance comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets. Because the guidance in this Update is principles-based, it can be applied to all contracts with customers regardless of industry-specific or transaction-specific fact patterns. The guidance in this Update also improves U.S. GAAP by reducing the number of requirements to which an entity must consider in recognizing revenue. For example, before this Update an entity would have potentially considered industry- specific revenue guidance for some transactions, in addition to general revenue guidance and potentially other relevant guidance that commonly affects revenue transactions. Rather than referring to several locations for guidance, this Update provides a comprehensive framework within Topic 606. As a result of issuing this Update, the FASB concluded that over time the guidance for recognizing revenue in U.S. GAAP should be less complex than current guidance. Additionally, the guidance requires improved disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized. The comprehensive disclosure package will improve the understandability of revenue, which is a critical part of the analysis of an entity's performance and prospects. Furthermore, this Update provides guidance for transactions that are not addressed comprehensively (for example, service revenue, contract modifications, and licenses of intellectual property). Finally, the guidance will apply to all entities, including nonpublic entities that previously did not have extensive guidance. Disclosures An entity should disclose sufficient information to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. Qualitative and quantitative information is required about: 1. Contracts with customers—including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations) 2. Significant judgments and changes in judgments—determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations 3. Assets recognized from the costs to obtain or fulfill a contract. This new standard is now effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and is to be applied retrospectively, with early adoption now permitted to the original effective date of December 15, 2016. The Company is currently evaluating this new standard and the potential impact this standard may have upon adoption. In June 2014, the FASB issued ASU 2014-12, “Compensation—Stock Compensation (Topic 718).” The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. As indicated in the definition of vest, the stated vesting period (which includes the period in which the performance target could be achieved) may differ from the requisite service period. For all entities, the amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The effective date is the same for both public business entities and all other entities. The Company will not early adopt this Update, and the Company is currently evaluating this new standard and the potential impact this standard may have upon adoption. In August 2014, the FASB issued ASU 2014-12, “Presentation of Financial Statements—Going Concern (Subtopic 205-40).” Previously, there was no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments should reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).The guidance is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early application permitted. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will not early adopt this Update, and believes the adoption of this ASU will not have a material effect on the Company’s financial position, results of operations or cash flows. In January 2015, the FASB issued ASU 2015-01, “Income Statement Extraordinary and Unusual Items”. This standard eliminates the concept of extraordinary and unusual items from U.S. GAAP. The new standard is effective for annual and interim periods after December 15, 2015. Early adoption is permitted. The Company will not early adopt this Update, and believes the adoption of this ASU will not have a material effect on the Company’s financial position, results of operations or cash flows. In February 2015, the FASB issued the ASU 2015-02, “Consolidation (Topic 810) — Amendments to the Consolidation Analysis”, which amends the criteria for determining which entities are considered VIEs, amends the criteria for determining if a service provider possesses a variable interest in a VIE and ends the deferral granted to investment companies for application of the VIE consolidation model. The ASU is effective for interim and annual periods beginning after December 15, 2015. Early application is permitted. The Company will not early adopt this Update, and believes the adoption of this ASU will not have a material effect on the Company’s financial position, results of operations or cash flows. In April 2015, the FASB issued ASU 2015-05, “Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40)”: Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement.” The amendments in this update provide guidance to customers about whether a cloud computing arrangement includes a software license. The amendment is effective for interim and annual periods beginning after December 15, 2015 with early adoption permitted. The Company will not early adopt this Update, and believes that the adoption of this ASU will not have a material effect on the Company’s financial position, results of operations or cash flows. In July 2015, In November 2015, the FASB issued ASU 2015-17, “Income Taxes (Topic 740)”, which simplifies the presentation of deferred income taxes by requiring deferred tax assets and liabilities be classified as noncurrent on the balance sheet. The standard will be effective for the Company’s fiscal year beginning January 1, 2016. The Company will not early adopt of this Update. As of December 31, 2015, the net current deferred tax liabilities balance was $8.5 million and the Company believes that adoption of this ASU will not have a material effect on the Company’s financial position, results of operations or cash flows. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”)”. The standard addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. ASU 2016-01 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The Company is currently evaluating the impact of adopting the new standard on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Lease (Topic 842)”, which amends recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. This standard will take effect for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018.The Company is currently evaluating the impact of adopting the new standard on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, “Compensation—Stock Compensation (Topic 718)”, effective for annual periods beginning after December 15, 2016, and interim periods within that annual periods, to simplify several aspects of the 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. Early adoption is permitted. The Company is currently evaluating the impact of adopting the new standard on its consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of useful lives of property, plant and equipment	Years Furniture, test or manufacturing equipment 5 Computers and software 2 – 3 Automobiles 5 Leasehold improvements Lesser of the term of the lease or the estimated useful lives of the assets
Schedule of changes in AOCI, including the amounts reclassified to income	Foreign currency translation and unrealized gain, net of tax (in thousands) Balance at December 31, 2013 $ 65,862 Loss recorded in other comprehensive loss (2,902 ) Unrealized gain from available-for-sale investments 673 Less: Loss reclassified from AOCI to income 121 Balance at December 31, 2014 $ 63,754 Loss recorded in other comprehensive loss (1,611 ) Unrealized gain from available-for-sale investments (673 ) Balance at December 31, 2015 $ 61,470
Summary of the total potential ordinary shares that were excluded from the diluted per share calculation	Years ended December 31, 2015 2014 2013 (in thousands) Anti-dilutive stock options and awards/units outstanding 1,295 1,784 1,734 Total(1) 1,295 1,784 1,734 (1) Calculated using the treasury stock method, which assumes proceeds are used to reduce the dilutive effect of outstanding stock awards. Assumed proceeds include the unrecognized deferred compensation of share awards, and assumed tax proceeds from excess stock-based compensation deductions.

DIVESTITURES (Tables)

DIVESTITURES (Tables)	12 Months Ended
	Dec. 31, 2015
Disposal Group, Not Discontinued Operation, Disposal Disclosures [Abstract]
Schedule of liabilities and assets related to un-assigned contracts	Million Deferred revenues $ 10.0 Customer advances 37.3 Total liabilities associated with the unassigned IPTV contracts $ 47.3 Deferred contract costs 24.6 Prepaid contract service costs to buyer 22.7 Total assets associated with the un-assigned IPTV contracts $ 47.3

COMPREHENSIVE LOSS (Tables)

COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2015
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Schedule of total comprehensive loss	Years ended December 31, 2015 2014 2013 (in thousands) Net loss $ (20,657 ) $ (30,264 ) $ (22,730 ) Other comprehensive loss Unrealized gain/(loss) from available-for-sale investments (673 ) 673 — Net change in cumulative translation adjustment (1,611 ) (2,781 ) (13,759 ) Total comprehensive loss (22,941 ) (32,372 ) (36,489 ) Comprehensive loss attributable to non-controlling interests(1) — — 9 Comprehensive loss attributable to UTStarcom Holdings Corp $ (22,941 ) $ (32,372 ) $ (36,480 ) (1) Comprehensive loss attributable to non-controlling interests consisted solely of net loss.
Schedule of changes in noncontrolling interests	Years ended December 31, 2015 2014 2013 (in thousands) Balance at beginning of period $ — $ — $ 814 Comprehensive loss attributable to non-controlling interests — — (9 ) Non-controlling interests reduction from deconsolidation — — (805 ) Balance at end of period $ — $ — $ —

BALANCE SHEET DETAILS (Tables)

BALANCE SHEET DETAILS (Tables)	12 Months Ended
	Dec. 31, 2015
Balance Sheet Related Disclosures [Abstract]
Schedule of inventories	December 31, 2015 December 31, 2014 (in thousands) Inventories: Raw materials $ 6,886 $ 4,127 Work in process 1,813 3,952 Finished goods(1) 8,771 12,580 Total Inventory $ 17,470 $ 20,659 (1) Includes finished goods at customer sites of approximately $8.3 million and $11.6 million at December 31, 2015 and 2014, respectively, for which the customer has taken possession, but based on specific contractual terms, title has not yet passed to the customer and for which revenue has not yet been recognized.
Schedule of Prepaid and other current assets	December 31, 2015 December 31, 2014 (in thousands) Prepaids and other current assets Prepaid tax $ 3,935 $ 4,323 Advance to suppliers 1,259 1,944 Deferred taxes—current 1,305 3,668 Other receivable(1) 1,833 4,413 Prepaid others 3,056 4,989 Total Prepaids and other current assets $ 11,388 $ 19,337 (1) The other receivable balance includes loans of approximately $nil and $2.0 million as of December 31, 2015 and December 31, 2014, respectively, made to ESA Cultural Investment (Hong Kong) limited (“borrower” or ESA), a movie investment company with its operations located in Beijing. The Company signed the loan agreement for a total amount of $5.6 million in the fourth quarter of 2012, and $4.0 million was drawdown in the fourth quarter of 2012 with the remaining in the first quarter of 2013. The loan bears interest at 20% per annum and originally matured on December 31, 2013, with a subsequently extended maturity date on 50% of the loan, or $2.8 million, to June 30, 2014, and the other half extended to December 31, 2014. In the fourth quarter of 2014, the Company received $0.8 million against the principal of the outstanding loan amount. The Company performed an assessment on the need for a valuation reserve due to collectability risk and $2.8 million was reserved as of December 31, 2014 as the collection term was due. In the third quarter of 2015, the Company received $6.0 million including $1.1 interest income. Accordingly, a $2.8 million reserve was reversed and recorded in Other income (expense), net. Therefore, all the principal of the outstanding loan was collected and the contract was closed.
Schedule of property, plant and equipment, net	December 31, 2015 December 31, 2014 (in thousands) Property, plant and equipment, net: Leasehold improvements $ 4,902 $ 5,290 Automobiles 1,748 2,077 Software 5,151 6,505 Computer, Equipment and Furniture 42,786 45,981 Other 46 19 Total 54,633 59,872 Less: accumulated depreciation (53,123 ) (56,835 ) Total Property, plant and equipment, net $ 1,510 $ 3,037
Schedule of other current liabilities	December 31, 2015 December 31, 2014 (in thousands) Other current liabilities: Accrued contract costs $ 798 $ 3,638 Accrued payroll and compensation 5,352 4,705 Warranty costs 178 217 Accrued professional fees 438 816 Accrued other taxes 2,957 2,495 Other 4,040 3,592 Total other current liabilities $ 13,763 $ 15,463
Schedule of other long-term liabilities	December 31, 2015 December 31, 2014 (in thousands) Other long-term liabilities Non current income tax payable $ 6,432 $ 14,048 Non current deferred tax liability — 46 Non current deferred rent — 169 Other 1,827 1,753 Total other long-term liabilities $ 8,259 $ 16,016

CASH, CASH EQUIVALENTS AND SH31

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Investment Holdings [Line Items]
Schedule showing break-down of the Company's total long-term investments	Accounting Method December 31, 2015 December 31, 2014 (in thousands) Cortina Cost Method $ — $ — GCT Semiconductor, Inc. Cost Method 811 811 Xalted Networks Cost Method — — UTStarcom Hong Kong Holdings Ltd Cost Method 10,000 — SBI Cost Method 1,283 1,560 Investment using Cost Method Total 12,094 2,371 ACELAND Equity Method 1,109 2,109 UiTV Equity Method — — Shareholder Loan to ACELAND Equity Method 7,119 7,119 Investment using Equity Method Total 8,228 9,228 UiTV Available for sale — 20,000 AioTV Available for sale 5,700 8,000 UTStarcom Hong Kong Holdings Ltd Available for sale — 20,200 Investments Classified as available-for-sale Total 5,700 48,200 Total Investment $ 26,022 $ 59,799
Summary of condensed financial information of UiTV Media	Condensed Year Ended December 31, 2015 Condensed Year Ended December 31, 2014 Condensed Year Ended December 31, 2013 (In thousands) (In thousands) (In thousands) Operating data: Revenue $ 8,693 $ 7,460 $ 1,984 Gross profit $ 1,200 $ (116 ) $ (3,164 ) Loss from operations $ (7,881 ) $ (12,087 ) $ (16,354 ) Net loss $ (12,374 ) $ (15,469 ) $ (18,170 ) Net loss attributable to UTStarcom Holdings Corp. $ (10,949 ) $ (13,744 ) $ (15,942 ) Year Ended December 31, 2015 Year Ended December 31, 2014 Year Ended December 31, 2013 (In thousands) (In thousands) (In thousands) Balance sheet data: Current assets $ 3,317 $ 6,582 $ 8,712 Long-term assets $ 5,046 $ 10,062 $ 37,538 Current liabilities $ (9,526 ) $ (48,759 ) $ (1,384 ) Long-term liabilities $ (43,396 ) $ (1,240 ) $ (56,047 ) Non-controlling interests $ 5,474 $ 4,570 $ 2,822
Summary of available-for-sale investments:	The following is a summary of available-for-sale investments as of December 31, 2015: Cost Cash Collection Impairment charges and equity losses Transfer-out from available-for-sale investments Realized gain Estimated fair value (in thousands) Security of a public company $ 2,299 $ (2,299 ) $ — $ — $ — $ — Convertible bonds of privately-held company 40,700 (10,000 ) (20,000 ) (10,000 ) (200 ) 500 Preferred convertible shares of privately-held company 8,000 — (2,800 ) — — 5,200 Total available-for-sale investments $ 50,999 $ (12,299 ) $ (22,800 ) $ (10,000 ) $ (200 ) $ 5,700 The following is a summary of available-for-sale investments as of December 31, 2014: Cost Impairment charges and equity losses Unrealized gain Estimated fair value (in thousands) Securities of a public company $ 1,826 $ — $ 473 $ 2,299 Convertible bonds of privately-held company 45,971 5,971 200 40,200 Preferred convertible shares of privately-held company 8,000 — — 8,000 Total available-for-sale investments $ 55,797 $ 5,971 $ 673 $ 50,499
Schedule of financial assets measured and recognized at fair value on a recurring basis and classified under the appropriate level of the fair value hierarchy	Level 1 Level 2 Level 3 Total (in thousands) As of December 31, 2015 Short-term investments $ — $ — $ — $ — Long-term investments — — 5,700 5,700 As of December 31, 2014 Short-term investments 2,299 — — 2,299 Long-term investments $ — $ — $ 48,200 $ 48,200
Schedule of changes in financial assets using unobservable inputs (Level 3)	Amount In thousands As of December 31, 2013 $ 53,971 Less: Share of loss from Associates (3,570 ) Less: Impairment Charges (2,401 ) Add: Unrealized gain 200 As of December 31, 2014 $ 48,200 Less: Share of loss from Associates (13,954 ) Less: Impairment Charges (8,846 ) Less: Cash Collection (10,000 ) Less: Transfer-out from available-for-sale investments (10,000 ) Add: New invest in convertible bond 500 Add: Unrealized gain (200 ) As of December 31, 2015 $ 5,700
Aio TV Inc [Member]
Investment Holdings [Line Items]
Schedule of significant inputs for the valuation model used to estimate fair value of investments	Year Ended Year Ended December 31 December 31 2015 2014 Total fair value of invested Capital as at valuation date (in thousands) 5,200 11,954 Risk free rate of interest 1.6 % 1.7 % Dividend yield 0 % 0 % Expiration date 2017/11/14 2017/11/14 Volatility 50.8 % 55.5 %

WARRANTY OBLIGATIONS AND OTHE32

WARRANTY OBLIGATIONS AND OTHER GUARANTEES (Tables)	12 Months Ended
	Dec. 31, 2015
Product Warranties Disclosures [Abstract]
Summary of the activity related to warranty obligations	(In thousands) Balance at December 31, 2012 $ 1,329 Accruals for warranties issued during the period (benefit from expirations), net (473 ) Settlements made during the period (239 ) Balance at December 31, 2013 $ 617 Accruals for warranties issued during the period (benefit from expirations), net (250 ) Settlements made during the period (150 ) Balance at December 31, 2014 $ 217 Accruals for warranties issued during the period (benefit from expirations), net (19 ) Settlements made during the period (21 ) Balance at December 31, 2015 $ 177

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum lease payments under all non-cancelable operating leases with an initial term in excess of one year	Amount (in thousands) 2016 $ 1,663 2017 303 2018 — 2019 — 2020 — Thereafter — Total $ 1,966

COMMON STOCK AND STOCK INCENT34

COMMON STOCK AND STOCK INCENTIVE PLANS (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of stock options activity	Number of shares outstanding Weighted average exercise price (in thousands) Options Outstanding, January 1, 2013 930 $ 20.04 Options Granted — — Options Exercised — — Options Forfeited or Expired (354 ) 18.05 Options Outstanding, December 31, 2013 576 $ 21.25 Options Granted 127 2.83 Options Exercised — — Options Forfeited or Expired (145 ) 62.79 Options Outstanding, December 31, 2014 558 $ 6.33 Options Granted — — Options Exercised (12 ) 3.48 Options Forfeited or Expired (131 ) 7.30 Options Outstanding, December 31, 2015 415 $ 6.11
Summary of unvested restricted awards	Shares Weighted average grant date fair value (in thousands) Total nonvested at January 1, 2013 1,702 $ 3.43 Reverse split adjustment 25 $ — Granted 679 $ 2.76 Vested (520 ) $ 3.72 Forfeited (173 ) $ 3.82 Total nonvested at December 31, 2013 1,713 $ 3.08 Granted 808 $ 2.76 Vested (603 ) $ 3.15 Forfeited (437 ) $ 3.02 Total nonvested at December 31, 2014 1,481 $ 2.90 Granted 422 $ 2.47 Vested (427 ) $ 3.07 Forfeited (420 ) $ 2.76 Total nonvested at December 31, 2015 1,056 $ 2.72
Summary of significant ranges of outstanding and exercisable stock options	Range of Exercise Price Numbers Outstanding as of Dec. 31, 2015 Weighted Average Remaining Contractual Term Weighted Average Exercise Price Numbers Exercisable as of Dec. 31, 2015 Weighted Average Exercise Price $ 2.70 $ 2.70 26,666 8.91 $ 2.70 6,667 $ 2.70 $ 2.87 $ 2.87 100,000 8.64 $ 2.87 25,000 $ 2.87 $ 2.97 $ 2.97 26,666 3.83 $ 2.97 19,999 $ 2.97 $ 3.21 $ 3.21 166,666 1.03 $ 3.21 124,999 $ 3.21 $ 4.17 $ 4.17 2,721 2.67 $ 4.17 2,721 $ 4.17 $ 6.51 $ 6.51 15,361 1.75 $ 6.51 15,361 $ 6.51 $ 18.75 $ 18.75 76,620 0.16 $ 18.75 76,620 $ 18.75 $ 23.31 $ 23.31 666 0.03 $ 23.31 666 $ 23.31 Total 415,366 3.42 $ 6.11 272,033 $ 7.77 Number of shares Weighted average exercise price Options exercisable at December 31, 2015 272,033 $ 7.77 Options vested and expected to vest at December 31, 2015 380,531 $ 6.40
Summary of the stock-based compensation expense recognized in the Company's Consolidated Statement of Operations	Years ended December 31, 2015 2014 2013 (in thousands) Cost of net sales $ 40 $ 60 $ 7 Selling, general and administrative 1,391 2,185 1,597 Research and development 114 44 94 Total $ 1,545 $ 2,289 $ 1,698

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of United States and Foreign Income (Loss) Before Income Taxes and Minority Interest	Years Ended December 31, 2015 2014 2013 (in thousands) United States $ 19,717 $ (14,809 ) $ (156,696 ) Foreign (44,536 ) (13,837 ) 136,317 $ (24,819 ) $ (28,646 ) $ (20,379 )
Schedule of Components of the Provision (Benefit) for Income Taxes	Years Ended December 31, 2015 2014 2013 (in thousands) Current Federal $ — $ — $ 1 Foreign $ (5,193 ) $ 2,042 2,730 Total Current $ (5,193 ) $ 2,042 $ 2,731 Deferred Foreign 1,031 (424 ) (380 ) Total Deferred 1,031 (424 ) (380 ) Total $ (4,162 ) $ 1,618 $ 2,351
Summary of Unrecognized Tax Benefits	Years Ended December 31, 2015 2014 2013 (in thousands) Beginning balance-gross unrecognized tax benefits (UTB’s) $ 45,382 $ 45,430 $ 54,012 Additions based on tax positions related to the current year 48 142 151 Reductions for tax positions related to prior years (835 ) (190 ) (1,627 ) Lapse of statute of limitations (21,901 ) — (7,106 ) Ending balance—gross unrecognized tax benefits (UTB’s) 22,694 45,382 45,430 UTB’s as a credit in deferred taxes (14,604 ) (33,021 ) (33,187 ) Federal benefit of state taxes (2,063 ) (2,176 ) (2,244 ) UTB’s that would impact the effective tax rate $ 6,027 $ 10,185 $ 9,999
Summary of the Components of Net Deferred Tax Assets	December 31, 2015 December 31, 2014 (in thousands) Deferred Tax Assets Allowances and reserves $ (8,254 ) $ 4,920 Net operating loss carryforward 214,664 230,597 Tax credit carryforwards 60,385 87,703 Capital loss carryforwards 3,742 3,997 Writedown/amortization of intangible assets and goodwill 8,051 12,997 Fixed assets 4,428 6,008 Demo equipment income 7,071 7,070 Other 38,878 22,683 Total Deferred Tax Assets 328,965 375,975 Deferred Tax Liabilities Prepaid expense 126 (576 ) Accrued warranties 1,230 (2,494 ) Other (278 ) (281 ) Total Deferred Tax Liabilities 1,078 (3,351 ) Total Deferred Tax Assets (Liabilities) 330,043 372,624 Less: Valuation Allowance (327,324 ) (368,672 ) Total Deferred Tax Assets (Liabilities) $ 2,719 $ 3,952
Schedule of Reconciliation of Effective Income Tax Rate and the Federal Statutory Rate	Years Ended December 31, 2015 2014 2013 (in thousands) Federal tax (benefit) at statutory rate $ (8,680 ) $ (10,026 ) $ (7,133 ) State tax (benefit)/expense, net of federal income tax benefit — 628 (360 ) Stock compensation expense 508 745 574 Effect of differences in foreign tax rates (2,723 ) 7,772 (28,969 ) FIN48 Tax reserve (7,433 ) 618 (2,025 ) Effect of tax rate changes on deferred taxes — — 2,407 Change in deferred tax valuation allowance 13,161 1,824 38,234 Tax credits — (535 ) (552 ) Other 1,005 592 175 Total Tax Expense (benefit) $ (4,162 ) $ 1,618 $ 2,351

OTHER INCOME (EXPENSES), NET (T

OTHER INCOME (EXPENSES), NET (Tables)	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Schedule of components of other income, net	Years ended December 31, 2015 2014 2013 (in thousands) Foreign exchange gains (losses) $ 190 $ (586 ) $ 3,856 Gain(loss) from the currency translation adjustment(1) — (121 ) 7,088 Tax reversal for expiration of the statute of limitations(2) — 992 1,240 ESA loan impairment (3) 2,788 (2,788 ) — ESA loan interest (3) 1,129 — — Realized investment gain(4) 1,529 — — UiTV loan impairment(5) (2,250 ) — — Other 103 254 (704 ) Total $ 3,489 $ (2,249 ) $ 11,480 (1) During 2013, the Company recognized $7.1 million gain in the Consolidated Statements of Operations and Comprehensive Income (Loss) on the reversal of the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of two previously inactive Chinese entities. The prior cumulative translation adjustment primarily resulted from the difference between local functional currency and the Company’s reporting currency. (2) Previously, when the Company divested its Korean subsidiary, the Company provided a tax reserve as it offered indemnification to the buyer for the uncertain tax position arising in the periods before the divestiture. In 2013, approximately $1.2 million of such tax reserve was released due to expiration of statute of limitations. In 2014, remaining amount of approximately $1.0 million of such tax reserve was released due to expiration of statute of limitations. (3) The Company signed the loan agreement to for a total amount of $5.6 million in the fourth quarter of 2012, $4.0 million was drawdown in the fourth quarter of 2012 and the remaining in the first quarter of 2013. The loan bears interest at 20% per annum and originally matured on December 31, 2013, with subsequently extended the maturity date on 50% of the loan, or $2.8 million, to June 30, 2014, and the other half extended to December 31, 2014. In the fourth quarter of 2014, the Company received $0.8 million. The Company has performed an assessment on the need for a valuation reserve and $2.8 million was charged as impairment in other expenses in 2014 as the collection term was due. In the third quarter of 2015, the Company received $6.0 million including $1.1 interest income. Accordingly, $2.8 million reserve was reversed and recorded in Other income (expense), net. Therefore, all the principal of the outstanding entrusted loan was collected and the contract was closed. (4) The Company received 124,395 shares of Inphi on November 14, 2014 to exchange for the 1% interest in Cortina. Management assessed the shares and classified them as available-for-sale securities and subject to fair value accounting. As of December 31, 2014, the fair value of the shares is $2.3 million, which results in an unrealized gain of $0.5 million in Other Comprehensive Income. In the first quarter of 2015, the Company sold the 124,395 shares of Inphi stock with a total cash consideration of $2.4 million, which resulted in a realized gain of $0.6million in Other Income. In the second quarter of 2015, the Company also received $0.7 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value, resulting in a realized gain in Other Income. In the fourth quarter of 2015, another $0.3 million was released from escrow deposited by Inphi during the transaction and the Company recorded as a realized gain in Other Income. (5) The other receivable balance includes loans to UiTV of approximately $2.25 as of December 31, 2015. UiTV used this amount to purchase Set Top Boxes for the Internet television service in Thailand. Pursuant to the contract, UiTV repays in installments, starting from January of 2015 to July of 2018. The Company has performed an assessment on the need for a valuation reserve due to collectability risk and $2.3 million was reserved as of December 31, 2015.

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted net loss per share	Years Ended December 31, 2015 2014 2013 (in thousands) Numerator: Net loss attributable to UTStarcom Holdings Corp. $ (20,657 ) $ (30,264 ) $ (22,721 ) Denominator: Weighted average shares outstanding—Basic 37,003 37,380 39,127 Potentially dilutive common stock equivalents—stock options and restricted stock — — — Weighted average shares outstanding—Diluted 37,003 37,380 39,127 Net loss per share attributable to UTStarcom Holdings Corp.—Basic $ (0.56 ) $ (0.81 ) $ (0.58 ) Net loss per share attributable to UTStarcom Holdings Corp.—Diluted $ (0.56 ) $ (0.81 ) $ (0.58 )

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Summary of the Company's segment net sales, gross profit and segment margin	Years ended December 31, Net Sales by Segment 2015 % of net sales 2014 % of net sales 2013 % of net sales (in thousands, except percentages) Equipment $ 87,361 75 % $ 105,988 82 % $ 141,138 86 % Services—Equipment Based Services 29,742 25 % 23,432 18 % 23,301 14 % —Operational Support Services — 0 % — 0 % — 0 % Total Sales $ 117,103 100 % $ 129,420 100 % $ 164,439 100 % Years ended December 31, Gross profit/(loss) by Segment 2015 Gross profit % 2014 Gross profit % 2013 Gross profit % (in thousands, except percentages) Equipment $ 21,470 25 % $ 21,000 20 % $ 41,250 29 % Services—Equipment Based Services 6,398 22 % 1,128 5 % (1,030 ) (4 )% —Operational Support Services. — 0 % — 0 % — 0 % Total Gross profit $ 27,868 24 % $ 22,128 17 % $ 40,220 24 % Years ended December 31, Segment Margin and Operating Loss 2015 2014 2013 (in thousands) Equipment $ 12,097 $ 6,583 $ 24,047 Services—Equipment Based Services 6,399 1,105 (1,037 ) —Operational Support Services — (22 ) (2,112 ) Total segment margin 18,496 7,666 20,898 General and Corporate (23,485 ) (21,739 ) (34,131 ) Operating Loss $ (4,989 ) $ (14,073 ) $ (13,233 )
Schedule of sales data by geographical area	Years Ended December 31, 2015 % of net sales 2014 % of net sales 2013 % of net sales (in thousands, except percentages) Net Sales by Region China $ 9,490 8 % $ 15,465 12 % $ 6,945 4 % Japan 57,483 49 % 58,999 46 % 93,203 57 % India 34,836 30 % 37,424 29 % 26,595 16 % Taiwan 7,904 7 % 6,706 5 % 13,332 8 % Other 7,390 6 % 10,826 8 % 24,364 15 % Total $ 117,103 100 % $ 129,420 100 % $ 164,439 100 %
Schedule of long-lived assets, consisting of property, plant and equipment, by geographical area	December 31, 2015 2014 (in thousands) China $ 1,100 $ 1,988 Other 410 1,049 Total long-lived assets $ 1,510 $ 3,037

CREDIT RISK AND CONCENTRATION (

CREDIT RISK AND CONCENTRATION (Tables)	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Schedule of Customers Who Accounted for 10% or more of the Company's Net Revenues	For the years ended December 31, 2015 2014 2013 Affiliates of Softbank 47 % 44 % 55 %

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Schedule of Recognized Revenue and Cost of Net Sales for Sales of Telecommunications Equipment and Services to Affiliates of Softbank	Year Ended December 31, 2013 (in thousands) Net sales $ 90,302 Cost of net sales 59,052 Gross profit $ 31,250

BASIS OF PRESENTATION, LIQUID41

BASIS OF PRESENTATION, LIQUIDITY (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash and Cash Equivalents [Line Items]
Net loss	$ (20,657)	$ (30,264)	$ (22,721)
Net cash outflows from operations	11,636	15,612	1,915
Cash and cash equivalents	77,050	77,824	$ 107,773	$ 179,584
Accumulated deficit	1,226,943	1,206,286
Subsidiaries [Member] | CHINA [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 19,800	$ 14,500

SUMMARY OF SIGNIFICANT ACCOUN42

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) $ in Thousands	4 Months Ended	12 Months Ended
	Dec. 31, 2012USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)item	Dec. 31, 2012USD ($)	Aug. 31, 2012USD ($)	Dec. 31, 2011USD ($)
Cash and cash equivalents	$ 179,584	$ 77,050	$ 77,824	$ 107,773	$ 179,584
Short-term restricted cash		12,264	13,731
Long-term restricted cash		3,800	3,400
Deferred revenue		0	11,700	10,200
Revenues relating to unassigned contracts		117,103	129,420	164,439
Current deferred revenue		16,965	26,819
Long-term deferred revenue		$ 8,554	18,304
Warranty accrual reversals			100	100
Depreciation expense		$ 2,300	2,900	5,400
Investment impairment		9,846	3,947	9,400
Advertising costs		100	100	100
Less: Gain (loss) reclassified from AOCI to income			(121)	$ 7,088
Number of chinese entities | item				2
Gain (loss) on foreign currency translation		$ 190	(586)	$ 3,856
Minimum [Member]
Warranty period		1 year
Period after sales to provide limited warranty services		2 years
Maximum [Member]
Warranty period		2 years
IPTV divestiture [Member]
Deferred revenue	5,100				5,100	$ 10,000
Liabilities and deferred costs related to un-assigned contracts		$ 11,600				$ 47,300
Revenues relating to unassigned contracts	$ 2,200	$ 3,600	4,300	$ 1,400
PAS Infrastructure Contracts [Member]
Deferred revenue							$ 13,200
Deferred revenue released					$ 8,100
Subsidiaries [Member] | United States [Member]
Cash and cash equivalents (as a percent)		17.00%
Cash and cash equivalents		$ 12,900
Subsidiaries [Member] | CHINA [Member]
Cash and cash equivalents (as a percent)		26.00%
Cash and cash equivalents		$ 19,800	$ 14,500

SUMMARY OF SIGNIFICANT ACCOUN43

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Useful Lives of Property, Plant and Equipment) (Details)	12 Months Ended
	Dec. 31, 2015
Furniture Test or Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years
Computers And Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	2 years
Computers And Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	3 years
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years

SUMMARY OF SIGNIFICANT ACCOUN44

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Changes in AOCI, including the Amounts Reclassified to Income) (Details) - USD ($) $ in Thousands	Apr. 07, 2015	Nov. 14, 2014	Feb. 28, 2015	Dec. 31, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance						$ 63,754		$ 63,754	$ 65,862
Loss recorded in other comprehensive loss								(1,611)	(2,902)	$ (6,671)
Unrealized gain from available-for-sale investments								(673)	673
Less: Gain (loss) reclassified from AOCI to income									(121)	7,088
Ending balance				$ 61,470				61,470	63,754	65,862
Fair value of investment				5,700				5,700	50,499
Investment				26,022				26,022	59,799
Net loss from the cumulative translation adjustment									100	7,100
Foreign currency translation gain (loss)								(200)	(600)	$ 3,900
Cost-method Investments [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Investment				12,094				12,094	2,371
Available-for-sale Securities [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Investment				$ 5,700				$ 5,700	$ 48,200
Cortina [Member] | Cost-method Investments [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Realized gain loss on disposal							$ 1,500
Investment, ownership interest (as a percent)		1.00%
Investment
Inphi Corporation [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Release from escrow deposit				$ 300
Inphi Corporation [Member] | Available-for-sale Securities [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Unrealized gain from available-for-sale investments									$ 500
Cash consideration			$ 2,400					$ 1,000
Realized gain loss on disposal			$ 600
Number of shares received in exchange for investment		124,395	124,395
Fair value of investment									2,300
Cash received in exchange for investment					$ 700	$ 2,400
UTStarcom Hong Kong Holdings Ltd [Member] | Cost-method Investments [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Reversed unrealized gain	$ 200
Investment, ownership interest (as a percent)	14.00%
Investment				$ 10,000				$ 10,000
UTStarcom Hong Kong Holdings Ltd [Member] | Available-for-sale Securities [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Partial payment of the principal of convertible bond	$ 10,000
Investment	$ 20,000								$ 20,200

SUMMARY OF SIGNIFICANT ACCOUN45

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Summary of the Total Potential Ordinary Shares that were Excluded from the Diluted Per Share Calculation) (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	1,295	1,784	1,734
Stock Options and Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	1,295	1,784	1,734

DIVESTITURES (Narrative) (Detai

DIVESTITURES (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Apr. 07, 2015	Apr. 07, 2015	Sep. 17, 2013	Mar. 22, 2013	Aug. 31, 2012	Sep. 30, 2010	Jun. 30, 2010	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2011	Mar. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) recorded on divestiture																			$ (1,307)
Amount of obligations paid																			503
Payment of unpaid balance related to divestiture																		$ 804	2,369
Deferred service costs related to unassigned contracts								$ 5,700									$ 0	5,700	5,300
Revenues relating to unassigned contracts																	$ 117,103	$ 129,420	164,439
Par value of shares (in dollars per share)								$ 0.00375									$ 0.00375	$ 0.00375
UTStarcom Hong Kong Holdings Ltd [Member] | UTStarcom Hong Kong Ltd [Member] | Convertible bonds of privately-held company [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Interest rate of debt securities (as a percent)					6.50%													6.50%
Principal amount of debt securities to be converted if P&L run-rate break-even is achieved on or prior to the Maturity Date	$ 5,000	$ 5,000
Percentage of outstanding shares to be issued on conversion if P&L run-rate break-even is achieved on or prior to the Maturity Date		8.00%
UTStarcom Hong Kong Holdings Ltd [Member] | UTStarcom Hong Kong Ltd [Member] | Convertible bonds of privately-held company [Member] | Minimum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of outstanding shares to be issued on conversion at the Maturity Date		25.00%
UTStarcom Hong Kong Holdings Ltd [Member] | UTStarcom Hong Kong Ltd [Member] | Convertible bonds of privately-held company [Member] | Maximum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of outstanding shares to be issued on conversion at the Maturity Date																	33.00%
China PDSN Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) recorded on divestiture						$ 1,600													800	$ 4,300
Cash proceeds						$ 900
China PDSN Assets [Member] | Minimum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reassessment period																				1 year
DOCSISEOC Product Line [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash proceeds				$ 1,800					$ 1,800													$ 1,800
Next Generation Network Equipment Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) recorded on divestiture				3,200
Divestiture loss related to on-going performance cost for the assigned contracts				2,700
Divestiture loss related to severance cost				$ 500
IPTV divestiture [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) recorded on divestiture																				$ (175)		100
Amount of obligations remaining in accrual balance												$ 600				$ 600				600
Amount of consideration paid by the Company upon divestiture					$ 30,000
Liabilities transferred in connection with divestiture					74,100
Loss related to severance liabilities for termination of employees or transfer of employees to the buyer																				13,400
Loss related to write-off of assets not transferred to the buyer																				3,800
Transaction costs																				1,700
Payment of unpaid balance related to divestiture																						$ 500
Gain from the net liability release																				1,500
Deferred service costs related to unassigned contracts					22,700
Revenues relating to unassigned contracts																$ 2,200	$ 3,600	$ 4,300	$ 1,400
Liabilities and deferred costs related to un-assigned contracts					47,300												$ 11,600
IPTV divestiture [Member] | Current Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets transferred in connection with divestiture					41,400
IPTV divestiture [Member] | Property Plant and Equipment and Other Long Term Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets transferred in connection with divestiture					1,200
IPTV divestiture [Member] | UTStarcom Hong Kong Holdings Ltd [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) recorded on divestiture																				$ 17,500
Ownership interest upon conversion of preference shares and convertible bonds	14.00%
IPTV divestiture [Member] | UTStarcom Hong Kong Holdings Ltd [Member] | Convertible bonds of privately-held company [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Amount invested					$ 20,000
Face amount of convertible debt	$ 20,000
Cash proceeds from partial payment of the principal of the Convertible Bond	$ 10,000
Ownership interest upon conversion of preference shares and convertible bonds	14.00%
IP Messaging and USPDSN Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net liabilities transferred in connection with divestiture							$ 1,700
Cash proceeds							400
Gain (loss) recorded on divestiture, after tax							2,100
IP Messaging and USPDSN Assets [Member] | Cash Consideration [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) recorded on divestiture								$ 900			$ 100	200	$ 900	$ 200
Cash proceeds										$ 100	$ 100	$ 200	$ 900	$ 200	$ 900
IP Messaging and USPDSN Assets [Member] | Maximum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Potential additional contingent consideration							$ 1,600
EMEA Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) recorded on divestiture																					$ (9)
Amount of obligations paid			$ 6																		7
Amount of obligations remaining in accrual balance																					$ 10,000

DIVESTITURES (Schedule of liabi

DIVESTITURES (Schedule of liabilities and assets related to un-assigned contracts) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Aug. 31, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Deferred revenue	$ 0	$ 11,700	$ 10,200
Prepaid contract service costs to buyer	0	$ 5,700	$ 5,300
IPTV divestiture [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Deferred revenue				$ 5,100	$ 10,000
Customer advances					37,300
Total liabilities associated with the unassigned IPTV contracts	$ 11,600				47,300
Deferred contract costs					24,600
Prepaid contract service costs to buyer					22,700
Total assets associated with the un-assigned IPTV contracts					$ 47,300

COMPREHENSIVE LOSS (Schedule of

COMPREHENSIVE LOSS (Schedule of Total Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net loss		$ (20,657)	$ (30,264)	$ (22,730)
Other comprehensive loss
Unrealized gain/(loss) from available-for-sale investments		(673)	673
Net change in cumulative translation adjustment		(1,611)	(2,781)	$ (13,759)
Total comprehensive loss		$ (22,941)	$ (32,372)	(36,489)
Comprehensive loss attributable to non-controlling interests	[1]			9
Comprehensive loss attributable to UTStarcom Holding Corp.		$ (22,941)	$ (32,372)	$ (36,480)
[1]	Comprehensive loss attributable to non-controlling interests consisted solely of net loss.

COMPREHENSIVE LOSS (Schedule 49

COMPREHENSIVE LOSS (Schedule of Changes in Noncontrolling Interests) (Details) - USD ($)		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in noncontrolling interests
Balance at beginning of period				$ 814,000
Comprehensive loss attributable to non-controlling interests	[1]			(9,000)
Non-controlling interests reduction from deconsolidation				$ 805,000
Balance at end of period
[1]	Comprehensive loss attributable to non-controlling interests consisted solely of net loss.

BALANCE SHEET DETAILS (Schedule

BALANCE SHEET DETAILS (Schedule of Inventories) (Details) - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Inventories:
Raw materials		$ 6,886	$ 4,127
Work in process		1,813	3,952
Finished goods(1)	[1]	8,771	12,580
Total Inventory		17,470	20,659
Finished goods at customer sites		$ 8,300	$ 11,600
[1]	Includes finished goods at customer sites of approximately $8.3 million and $11.6 million at December 31, 2015 and 2014, respectively, for which the customer has taken possession, but based on specific contractual terms, title has not yet passed to the customer and for which revenue has not yet been recognized.

BALANCE SHEET DETAILS (Schedu51

BALANCE SHEET DETAILS (Schedule of Prepaid and Other Current Assets) (Details) - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Prepaids and other current assets
Prepaid tax		$ 3,935	$ 4,323
Advance to suppliers		1,259	1,944
Deferred taxes-current		1,305	3,668
Other receivable	[1]	1,833	4,413
Prepaid others		3,056	4,989
Total Prepaids and other current assets		$ 11,388	$ 19,337
[1]	The other receivable balance includes loans of approximately $Nil and $2.0 million as of December 31, 2015 and December 31, 2014, respectively, made to ESA Cultural Investment (Hong Kong) limited ("borrower" or ESA), a movie investment company with its operations located in Beijing. The Company signed the loan agreement for a total amount of $5.6 million in the fourth quarter of 2012, and $4.0 million was drawdown in the fourth quarter of 2012 with the remaining in the first quarter of 2013. The loan bears interest at 20% per annum and originally matured on December 31, 2013, with a subsequently extended maturity date on 50% of the loan, or $2.8 million, to June 30, 2014, and the other half extended to December 31, 2014. In the fourth quarter of 2014, the Company received $0.8 million against the principal of the outstanding entrusted loan amount. The Company has performed an assessment on the need for a valuation reserve due to collectability risk and $2.8 million was reserved as of December 31, 2014 as the collection term was due. In the third quarter of 2015, the Company received $6.0 million including $1.1 interest income. Accordingly, $2.8 million reserve was reversed. Therefore, all the principal of the outstanding entrusted loan was collected and the contract was closed.

BALANCE SHEET DETAILS (Schedu52

BALANCE SHEET DETAILS (Schedule of Prepaid and Other Current Assets) (Details 1) - USD ($) $ in Thousands	1 Months Ended				3 Months Ended			12 Months Ended
	Feb. 28, 2015	Jan. 31, 2015	Aug. 31, 2014	Jul. 31, 2014	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of other receivable expects to be collected									$ 2,000
Valuation reserve								$ 2,300
UiTV Media Inc [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount of other receivable expects to be collected									1,080
ESA Cultural Investment (Hong Kong) limited [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from loan payments					$ 6,000	$ 800				$ 2,000	$ 5,600
Loan amount reseved due to collectability risk					2,800	2,800			2,800			$ 2,800
Loan receivable							$ 5,600				$ 5,600
Amount drawn							$ 4,000
Percentage of loan receivable on extended maturity date										50.00%
Loan receivable on extended maturity date						$ 2,800			$ 2,800
Interest rate of debt securities (as a percent)										20.00%
Proceeds from interest income					$ 1,100
Reversal of valuation allowance for financing receivables								2,800
UiTV Media Inc [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amount paid to equity method investee	$ 1,170	$ 1,170	$ 1,080	$ 1,080
Amount of other receivable expects to be collected								$ 2,250

BALANCE SHEET DETAILS (Schedu53

BALANCE SHEET DETAILS (Schedule of Property, Plant and Equipment, Net) (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Total	$ 54,633	$ 59,872
Less: accumulated depreciation	(53,123)	(56,835)
Total Property, plant and equipment, net	1,510	3,037
Write off of fully depreciated property, plant and equipment	2,800	7,300	$ 41,700
Accumulated depreciation related to write off of fully depreciated property, plant and equipment	2,800	7,300	41,700
Hangzhou Facility [Member]
Property, Plant and Equipment [Line Items]
Accelerated depreciation			1,700
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total	4,902	5,290
Leasehold Improvements [Member] | Hangzhou Facility [Member]
Property, Plant and Equipment [Line Items]
Accelerated depreciation	100	200
Accelerated amortization due to early termination			$ 300
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Total	1,748	2,077
Software [Member]
Property, Plant and Equipment [Line Items]
Total	5,151	6,505
Computer Equipment and Furniture [Member]
Property, Plant and Equipment [Line Items]
Total	42,786	45,981
Others [Member]
Property, Plant and Equipment [Line Items]
Total	$ 46	$ 19

BALANCE SHEET DETAILS (Schedu54

BALANCE SHEET DETAILS (Schedule of Other Current Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other current liabilities:
Accrued contract costs	$ 798	$ 3,638
Accrued payroll and compensation	5,352	4,705
Warranty costs	178	217
Accrued professional fees	438	816
Accrued other taxes	2,957	2,495
Other	4,040	3,592
Total other current liabilities	$ 13,763	$ 15,463

BALANCE SHEET DETAILS (Schedu55

BALANCE SHEET DETAILS (Schedule of Other Long-term Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other long-term liabilities
Non current income tax payable	$ 6,432	$ 14,048
Non current deferred tax liability		46
Non current deferred rent		169
Others	$ 1,827	1,753
Total other long-term liabilities	$ 8,259	$ 16,016

CASH, CASH EQUIVALENTS AND SH56

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Short-term Investments - Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Investments and Cash [Abstract]
Available-for-sale securities		$ 2,300

CASH, CASH EQUIVALENTS AND SH57

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Schedule of Total Long-term Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Apr. 07, 2015	Dec. 31, 2014
Investment Holdings [Line Items]
Long-term investments	$ 26,022		$ 59,799
Cost-method Investments [Member]
Investment Holdings [Line Items]
Long-term investments	12,094		2,371
Equity Method Investments [Member]
Investment Holdings [Line Items]
Long-term investments	8,228		9,228
Available-for-sale Securities [Member]
Investment Holdings [Line Items]
Long-term investments	$ 5,700		$ 48,200
Cortina [Member] | Cost-method Investments [Member]
Investment Holdings [Line Items]
Long-term investments
GCT Semiconductor, Inc. [Member] | Cost-method Investments [Member]
Investment Holdings [Line Items]
Long-term investments	$ 811		$ 811
Xalted Networks [Member] | Cost-method Investments [Member]
Investment Holdings [Line Items]
Long-term investments
UTStarcom Hong Kong Holdings Ltd [Member] | Cost-method Investments [Member]
Investment Holdings [Line Items]
Long-term investments	$ 10,000
UTStarcom Hong Kong Holdings Ltd [Member] | Available-for-sale Securities [Member]
Investment Holdings [Line Items]
Long-term investments		$ 20,000	$ 20,200
SBI [Member] | Cost-method Investments [Member]
Investment Holdings [Line Items]
Long-term investments	$ 1,283		1,560
ACELAND [Member] | Equity Method Investments [Member]
Investment Holdings [Line Items]
Long-term investments	1,109		2,109
Shareholder Loan to Aceland [Member] | Equity Method Investments [Member]
Investment Holdings [Line Items]
Long-term investments	$ 7,119		$ 7,119
UiTV Media Inc [Member] | Equity Method Investments [Member]
Investment Holdings [Line Items]
Long-term investments
UiTV Media Inc [Member] | Available-for-sale Securities [Member]
Investment Holdings [Line Items]
Long-term investments			$ 20,000
Aio TV Inc [Member] | Available-for-sale Securities [Member]
Investment Holdings [Line Items]
Long-term investments	$ 5,700		$ 8,000

CASH, CASH EQUIVALENTS AND SH58

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Long-term Investments - Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands

Nov. 14, 2014

Feb. 28, 2015

Mar. 31, 2007

Mar. 31, 2006

Aug. 31, 2005

May. 31, 2005

Oct. 31, 2004

Sep. 30, 2004

Dec. 31, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Dec. 31, 2012

Sep. 30, 2012

Dec. 31, 2011

Mar. 31, 2011

Mar. 31, 2010

Sep. 30, 2009

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2008

Jun. 30, 2011

Investment Holdings [Line Items]

Per share price of investment

$ 2.48

$ 2.48

Fair value of investment

$ 5,700

$ 50,499

$ 5,700

$ 50,499

Unrealized gain from available-for-sale investments

$ (673)

$ 673

Xalted Networks [Member] | Maximum [Member]

Investment Holdings [Line Items]

Investment, ownership interest (as a percent)

10.00%

10.00%

Cortina [Member] | Cost-method Investments [Member]

Investment Holdings [Line Items]

Investment, ownership interest (as a percent)

1.00%

Cortina [Member] | Cost-method Investments [Member] | Series D Preferred Stock [Member]

Investment Holdings [Line Items]

Shares received in exchange for investment

3,600,000

400,000

Per share price of investment

$ 0.837

$ 0.837

Investment, ownership interest (as a percent)

1.00%

Immen Star Inc [Member] | Cost-method Investments [Member] | Series A Preferred Stock [Member]

Investment Holdings [Line Items]

Payments to acquire investments

$ 2,000

Cash received in exchange for investment

$ 1,800

Inphi Corporation [Member]

Investment Holdings [Line Items]

Release from escrow deposit

300

Inphi Corporation [Member] | Available-for-sale Securities [Member]

Investment Holdings [Line Items]

Shares received in exchange for investment

124,395

124,395

Cash received in exchange for investment

$ 700

$ 2,400

Realized gain (loss) on disposal

$ 600

Fair value of investment

2,300

$ 2,300

Unrealized gain from available-for-sale investments

500

Shares of investment classified as available-for-sale securities sold

124,395

GCT Semiconductor, Inc. [Member] | Cost-method Investments [Member] | Series D Preferred Stock [Member]

Investment Holdings [Line Items]

Payments to acquire investments

$ 3,000

Other-than-temporary impairment charge

$ 2,200

Xalted Networks [Member] | Cost-method Investments [Member]

Investment Holdings [Line Items]

Payments to acquire investments

$ 300

$ 1,000

$ 2,000

Other-than-temporary impairment charge

$ 800

$ 500

$ 1,700

$ 300

Kranem [Member] | Xalted Networks [Member]

Investment Holdings [Line Items]

Issued and outstanding stock ownership percentage

35.00%

Kranem [Member] | Cost-method Investments [Member]

Investment Holdings [Line Items]

Other-than-temporary impairment charge

$ 20

SBI [Member] | Cost-method Investments [Member]

Investment Holdings [Line Items]

Payments to acquire investments

$ 600

$ 700

$ 700

$ 500

Investment, ownership interest (as a percent)

2.00%

2.00%

2.00%

Cash received from investment which was recorded as a reduction to offset the investment

$ 260

$ 100

CASH, CASH EQUIVALENTS AND SH59

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Schedule of Significant Inputs for the Valuation Model used to Estimate Fair Value of Investments - AioTV Inc.) (Details) - Aio TV Inc [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Investment Holdings [Line Items]
Total fair value of invested Capital as at valuation date	$ 5,200	$ 11,954
Risk free rate of interest (as a percent)	1.60%	1.70%
Dividend yield (as a percent)	0.00%	0.00%
Expiration date	Nov. 14, 2017	Nov. 14, 2017
Volatility (as a percent)	50.80%	55.50%
Discount rate (as a percent)	35.00%	32.00%

CASH, CASH EQUIVALENTS AND SH60

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Equity Method Investments - Narrative) (Details) - ACELAND [Member] - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Dec. 31, 2010	Jun. 30, 2011	Dec. 31, 2015
Investment Holdings [Line Items]
Payments to acquire interest in joint venture	$ 2,100
Contribution of equity investment through a shareholder loan		$ 7,100
Equity method investment, ownership interest (as a percent)			35.00%

CASH, CASH EQUIVALENTS AND SH61

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Available-for-sale Securities - Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 07, 2015	Apr. 07, 2015	Apr. 07, 2015	Nov. 30, 2012	Aug. 31, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2013
Investment Holdings [Line Items]
Per share price of investment						$ 2.48
Impairment charge						$ 9,846	$ 3,947	$ 9,400
Loss recorded on divestiture								$ 1,307
Fair value of securities						$ 5,700	$ 50,499
Par value of shares (in Hong Kong dollars per share)						$ 0.00375	$ 0.00375
Convertible bonds of privately-held company [Member]
Investment Holdings [Line Items]
Fair value of securities						$ 500	$ 40,200
Convertible bonds of privately-held company [Member] | UTStarcom Hong Kong Ltd [Member]
Investment Holdings [Line Items]
Fair value of securities						$ 10,000
IPTV divestiture [Member]
Investment Holdings [Line Items]
Amount of consideration paid by the Company upon divestiture					$ 30,000
Loss recorded on divestiture									$ 175	$ (100)
Aio TV Inc [Member] | Series B Preferred Stock [Member]
Investment Holdings [Line Items]
Payments to acquire available-for-sale equity securities				$ 8,000
Per share price of investment				$ 0.320937
Equity method investment, ownership interest (as a percent)						44.00%
Impairment charge						$ 2,800
Aio TV Inc [Member] | Convertible bonds of privately-held company [Member]
Investment Holdings [Line Items]
Payments to acquire available-for-sale equity securities	$ 500
Interest rate of debt securities (as a percent)	10.00%
UTStarcom Hong Kong Holdings Ltd [Member] | Convertible bonds of privately-held company [Member] | UTStarcom Hong Kong Ltd [Member]
Investment Holdings [Line Items]
Interest rate of debt securities (as a percent)					6.50%		6.50%
Principal amount of debt securities to be converted if P&L run-rate break-even is achieved on or prior to the Maturity Date		$ 5,000	$ 5,000
Percentage of outstanding shares to be issued on conversion if operating income break-even is achieved on or prior to the Maturity Date			8.00%
UTStarcom Hong Kong Holdings Ltd [Member] | Convertible bonds of privately-held company [Member] | UTStarcom Hong Kong Ltd [Member] | Maximum [Member]
Investment Holdings [Line Items]
Percentage of outstanding shares to be issued on conversion at the Maturity Date						33.00%
UTStarcom Hong Kong Holdings Ltd [Member] | IPTV divestiture [Member]
Investment Holdings [Line Items]
Loss recorded on divestiture									$ (17,500)
Ownership interest upon conversion of preference shares and convertible bonds		14.00%
UTStarcom Hong Kong Holdings Ltd [Member] | IPTV divestiture [Member] | Convertible bonds of privately-held company [Member]
Investment Holdings [Line Items]
Principal amount of consideration received					$ 20,000
Face amount of convertible debt		$ 20,000
Cash proceeds from partial payment of the principal of the Convertible Bond		$ 10,000
Ownership interest upon conversion of preference shares and convertible bonds		14.00%

CASH, CASH EQUIVALENTS AND SH62

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Acquisition - Narrative) (Details) $ in Thousands	Jan. 02, 2013USD ($)	Dec. 03, 2012USD ($)	Jun. 21, 2012itemshares	Apr. 15, 2012shares	Nov. 08, 2010USD ($)shares	Dec. 31, 2013USD ($)	Jun. 30, 2013USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)item	Dec. 31, 2013USD ($)
Business Acquisition [Line Items]
Loss from equity method investment								$ 13,954	$ 8,878	$ 9,586
Additions to investment through conversion of outstanding receivables										7,114
Investment impairment								$ 9,846	$ 3,947	9,400
Investment								26,022	59,799
Equity investments in privately-held companies								20,300	11,600
Equity Method Investments [Member]
Business Acquisition [Line Items]
Investment								8,228	9,228
Available-for-sale Securities [Member]
Business Acquisition [Line Items]
Investment								5,700	$ 48,200
UiTV Media Inc [Member]
Business Acquisition [Line Items]
Percentage of shares acquired			49.00%		75.00%
Number of Board seats held before the repurchase | item			3
Number of Board seats held | item			2
Number of total Board seats | item			5
Ownership interest upon conversion of preference shares and convertible bonds									73.00%
Number of board members out of 5 members that may be appointed by founder and CEO of investee unless voting interest fall below 10% | item									3
Equity loss pick up (as a percent)									49.00%
Percentage of losses of VIE that will be recognized by company until convertible bond investment balance has been depleted									10.00%
UiTV Media Inc [Member] | Equity Method Investments [Member]
Business Acquisition [Line Items]
Loss from equity method investment								(9,600)	$ (5,300)
Investment impairment								$ 6,000	$ 2,400	$ 9,100
UiTV Media Inc [Member] | Convertible bonds of privately-held company [Member]
Business Acquisition [Line Items]
Interest rate of debt securities (as a percent)		6.50%
Principal amount of consideration received		$ 3,000
Loss from equity method investment (as a percent)								1400000.00%	360000.00%
Amount invested									$ 35,100
UiTV Media Inc [Member] | Convertible bonds of privately-held company [Member] | Equity Method Investments [Member]
Business Acquisition [Line Items]
Fair value of shares issued	$ 5,000
Principal amount of consideration received						$ 12,100	$ 15,000
Cash paid to acquire investment						5,000
Additions to investment through conversion of outstanding receivables						$ 7,100
Amount invested									20,000
UiTV Media Inc [Member] | Convertible bonds of privately-held company [Member] | Maximum [Member]
Business Acquisition [Line Items]
Price per share of qualified financing as a percentage of per share price used to determine conversion of debt securities		85.00%
UiTV Media Inc [Member] | Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Amount invested									$ 20,000
UiTV Media Inc [Member] | Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Number of shares purchased | shares					9,600,000
Aggregate cash consideration					$ 20,000
Repurchase of ordinary shares from iTV shareholder (in shares) | shares					1,491,091
Smart Frontier Holdings Limited [Member] | UiTV Media Inc [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Number of shares purchased | shares					5,100,000
Aggregate purchase price					$ 10,000
Percentage of shares acquired					51.00%
Fair value of shares issued					$ 9,800
Number of shares of acquiree transferred back | shares			5,100,000
Repurchase of ordinary shares from iTV shareholder (in shares) | shares				1,491,091

CASH, CASH EQUIVALENTS AND SH63

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Summary of Condensed Financial Information) (Details) - UiTV Media Inc [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating data:
Revenue	$ 8,693	$ 7,460	$ 1,984
Gross profit	1,200	(116)	(3,164)
Loss from operations	(7,881)	(12,087)	(16,354)
Net loss	(12,374)	(15,469)	(18,170)
Net loss attributable to UTStarcom Holdings Corp.	(10,949)	(13,744)	(15,942)
Balance sheet data:
Current assets	3,317	6,582	8,712
Long-term assets	5,046	10,062	37,538
Current liabilities	(9,526)	(48,759)	(1,384)
Long-term liabilities	(43,396)	(1,240)	(56,047)
Non-controlling interests	$ 5,474	$ 4,570	$ 2,822

CASH, CASH EQUIVALENTS AND SH64

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Summary of Available-for-sale Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Cost	$ 50,999	$ 55,797
Cash Collection	(12,299)
Impairment charges and equity losses	(22,800)	5,971
Transfer-out from available-for-sale investments	(10,000)
Realized gain	(200)	673
Estimated fair value	5,700	50,499
Security of a public company [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost	2,299
Cash Collection	$ (2,299)
Impairment charges and equity losses
Transfer-out from available-for-sale investments
Realized gain
Estimated fair value
Convertible bonds of privately-held company [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost	$ 40,700	45,971
Cash Collection	(10,000)
Impairment charges and equity losses	(20,000)	5,971
Transfer-out from available-for-sale investments	(10,000)
Realized gain	(200)	200
Estimated fair value	500	40,200
Preferred convertible shares of privately-held company [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost	$ 8,000	$ 8,000
Cash Collection
Impairment charges and equity losses	$ (2,800)
Transfer-out from available-for-sale investments
Realized gain
Estimated fair value	$ 5,200	$ 8,000
Securities of Public Company [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost		$ 1,826
Impairment charges and equity losses
Realized gain		$ 473
Estimated fair value		$ 2,299

CASH, CASH EQUIVALENTS AND SH65

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Schedule of Financial Assets Measured and Recognized at Fair Value on a Recurring Basis and Classified under the Appropriate Level of the Fair Value Hierarchy) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	$ 26,022	$ 59,799
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments		2,299
Long-term investments	$ 5,700	48,200
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments		$ 2,299
Long-term investments
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments
Long-term investments	$ 5,700	$ 48,200
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments
Long-term investments

CASH, CASH EQUIVALENTS AND SH66

CASH, CASH EQUIVALENTS AND SHORT AND LONG TERM INVESTMENTS (Schedule of Changes in Financial Assets using Unobservable Inputs (Level 3)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Changes in financial assets using unobservable inputs (Level 3)
Less: Impairment Charges	$ (9,846)	$ (3,947)	$ (9,400)
Fair Value, Inputs, Level 3 [Member]
Changes in financial assets using unobservable inputs (Level 3)
Investments in financial assets	48,200	53,971
Less: Share of loss from Associates	(13,954)	(3,570)
Less: Impairment Charges	(8,846)	(2,401)
Less: Cash Collection	(10,000)
Less: Transfer-out from available-for-sale investments	(10,000)
Add: New invest in convertible bond	500
Add: Unrealized gain	(200)	200
Investments in financial assets	$ 5,700	$ 48,200	$ 53,971

WARRANTY OBLIGATIONS AND OTHE67

WARRANTY OBLIGATIONS AND OTHER GUARANTEES (Summary of the Activity Related to Warranty Obligations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Product Warranties Disclosures [Abstract]
Standard product warranty term, minimum	1 year
Standard product warranty term, maximum	2 years
Limited warranty services term, minimum	2 years
Activity related to warranty obligations
Balance at the beginning of the period	$ 217	$ 617	$ 1,329
Accruals for warranties issued during the period (benefit from expirations), net	(19)	(250)	(473)
Settlements made during the period	(21)	(150)	(239)
Balance at the end of the period	$ 177	$ 217	$ 617

COMMITMENTS AND CONTINGENCIES68

COMMITMENTS AND CONTINGENCIES (Schedule of Future Minimum Lease Payments Under All Non-cancelable Operating Leases With Initial Term In Excess of One Year) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Leases
2,016	$ 1,663
2,017	$ 303
2,018
2,019
2,020
Thereafter
Future minimum lease payments	$ 1,966
Rent expense
Rent expense	1,600	$ 1,800	$ 2,400
Third Party Commissions
Deferred revenue related to contracts covered by security agreements	0	11,700	10,200
Deferred costs related to contracts covered by security agreements	0	5,700	5,300
Letter of credit:
Outstanding letters of credit	16,000
Outstanding purchase commitments, including agreements that are non-cancelable and cancelable without penalty	32,500
Uncertain Tax Positions
Gross unrecognized tax benefits	22,694	45,382	45,430	$ 54,012
Unrecognized tax benefits that would impact the annual effective tax rate if recognized	6,000	$ 10,185	$ 9,999
Unrecognized tax benefits if recognized, would impact certain deferred tax assets	$ 16,700

COMMITMENTS AND CONTINGENCIES69

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) - Governmental Investigations [Member] $ in Thousands	Dec. 31, 2009USD ($)	Dec. 31, 2005item
Loss Contingencies [Line Items]
Number of aspects of the DOJ investigation requiring the production of documents | item		1
Consent executed to judgment in favor of SEC as a part of the resolution of investigations	$ 1,500
Additional amount paid under the non-prosecution agreement entered into with the DOJ	$ 1,500
Period for which the company agreed to undertake reporting obligation under the non-prosecution agreement entered into with the DOJ	3 years
Maximum [Member]
Loss Contingencies [Line Items]
Maximum reporting obligation period	4 years

COMMON STOCK REPURCHASE AND I70

COMMON STOCK REPURCHASE AND ISSUANCE (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 12, 2014	Mar. 11, 2014	Jan. 17, 2014	Nov. 30, 2012	Aug. 12, 2011	Dec. 31, 2012	Dec. 31, 2015	Dec. 31, 2014
Equity, Class of Treasury Stock [Line Items]
Per share price of investment							$ 2.48
Par value of shares (in dollars per share)							$ 0.00375	$ 0.00375
Share Purchase Agreement [Member] | Reporting Entities [Member]
Equity, Class of Treasury Stock [Line Items]
Value of shares repurchased			$ 9,900
Per share price of investment			$ 2.54
Number of shares of common stock repurchased			3,883,875
Share Purchase Agreement [Member] | Shah Capital Opportunity Fund LP and Himanshu H Shah [Member]
Equity, Class of Treasury Stock [Line Items]
Per share price of investment			$ 2.54
Number of shares of common stock repurchased			1,000,000
Subscription Agreement [Member] | Shah Capital Opportunity Fund LP and Himanshu H Shah [Member]
Equity, Class of Treasury Stock [Line Items]
Share price (in dollars per share)		$ 2.67
Number of shares of common stock issued		2,000,000
Par value of shares (in dollars per share)		$ 0.00375
Premium percentage		1.30%
Softbank AmericaInc [Member] | Share Purchase Agreement [Member]
Equity, Class of Treasury Stock [Line Items]
Number of shares in reporting entity sold by investee			4,883,875
Per share price of investment			$ 0.00375
Repurchase Program August 2011 [Member]
Equity, Class of Treasury Stock [Line Items]
Maximum ordinary shares outstanding under the repurchase program					$ 20,000
Period over which shares can be repurchased					12 months
Shares repurchased under program						4,174,875
Value of shares repurchased						$ 15,100
Tender Offer Repurchase Program [Member]
Equity, Class of Treasury Stock [Line Items]
Value of shares repurchased				$ 30,000
Ordinary shares authorized to be repurchased under a tender offer				8,333,333
Share price (in dollars per share)				$ 3.6
Ordinary shares repurchased				8,333,333
Repurchase Program November 2014 [Member]
Equity, Class of Treasury Stock [Line Items]
Maximum ordinary shares outstanding under the repurchase program	$ 40,000
Period over which shares can be repurchased	24 months
Shares repurchased under program							1,563,302	166,421
Value of shares repurchased							$ 3,700	$ 400

COMMON STOCK AND STOCK INCENT71

COMMON STOCK AND STOCK INCENTIVE PLANS (Stock Incentive Plans - Narrative) (Details)	12 Months Ended
	Dec. 31, 2015shares
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Equity Incentive Plan 2006 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized	1,500,000
Number of shares transferred from the prior plan	8,474,347
Equity Incentive Plan 2006 [Member] | Stock Options and Restricted Stock Units RSU [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards outstanding (in shares)	1,294,553
Equity Incentive Plan 2006 [Member] | Employee and Directors Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Equity Incentive Plan 2006 [Member] | Employee and Directors Stock Options [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration term	7 years
Equity Incentive Plan 2006 [Member] | Stock Options and Stock Appreciation Rights [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price as a percentage of the fair market value of an ordinary share on the date of grant	100.00%
Equity Incentive Plan 2006 [Member] | Incentive Stock Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price as a percentage of the fair market value of an ordinary share on the date of grant	110.00%
Percentage of voting power required of the company's stock for specified exercise price	10.00%
Equity Incentive Plan 2006 [Member] | Incentive Stock Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration term	5 years
Percentage of voting power required of the company's stock for specified vesting period	10.00%

COMMON STOCK AND STOCK INCENT72

COMMON STOCK AND STOCK INCENTIVE PLANS (Stock Award and Stock Option Activity - Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)shares
Stock-based awards
Weighted average remaining contractual life of options expected to vest	3 years 26 days
Restricted Stock [Member]
Stock-based awards
Ratio for grant of stock awards that is deducted from the shares available for grant	1
Stock awards vested	400,000	600,000	500,000
Fair value of restricted stock awards vested | $	$ 1,300	$ 1,900	$ 1,900
Stock awards granted	400,000	800,000	700,000
Equity Incentive Plan 2006 [Member]
Stock-based awards
Number of ordinary shares available for issuance pursuant to future grants	1,022,114	879,021	1,355,278

COMMON STOCK AND STOCK INCENT73

COMMON STOCK AND STOCK INCENTIVE PLANS (Summary of Stock Options Activity) (Details) - Employee and Directors Stock Options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Number of shares outstanding
Options Outstanding at the beginning of the period (in shares)	558,000	576,000	930,000
Options Granted (in shares)		127,000
Options Exercised (in shares)	(12,000)
Options Forfeited or Expired (in shares)	(131,000)	(145,000)	(354,000)
Options Outstanding at the end of the period (in shares)	415,000	558,000	576,000
Weighted average exercise price
Options Outstanding at the beginning of the period (in dollars per share)	$ 6.33	$ 21.25	$ 20.04
Options Granted (in dollars per share)		$ 2.83
Options Exercised (in dollars per share)	$ 3.48
Options Forfeited or Expired (in dollars per share)	7.30	$ 62.79	$ 18.05
Options Outstanding at the end of the period (in dollars per share)	$ 6.11	$ 6.33	$ 21.25

COMMON STOCK AND STOCK INCENT74

COMMON STOCK AND STOCK INCENTIVE PLANS (Summary of Unvested Restricted Awards) (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Shares
Total nonvested at the beginning of the period (in shares)	1,481,000	1,713,000	1,702,000
Reverse split adjustment			25,000
Granted (in shares)	422,000	808,000	679,000
Vested (in shares)	(427,000)	(603,000)	(520,000)
Forfeited (in shares)	(420,000)	(437,000)	(173,000)
Total nonvested at the end of the period (in shares)	1,056,000	1,481,000	1,713,000
Weighted average grant date fair value
Total nonvested at the beginning of the period (in dollars per share)	$ 2.90	$ 3.08	$ 3.43
Granted (in dollars per share)	2.47	2.76	2.76
Vested (in dollars per share)	3.07	3.15	3.72
Forfeited (in dollars per share)	2.76	3.02	3.82
Total nonvested at the end of the period (in dollars per share)	$ 2.72	$ 2.90	$ 3.08

COMMON STOCK AND STOCK INCENT75

COMMON STOCK AND STOCK INCENTIVE PLANS (Summary of Significant Ranges of Outstanding and Exercisable Stock Options) (Details)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Stock Options Outstanding
Number outstanding (in shares) | shares	415,366
Weighted-average remaining contractual life	3 years 5 months 1 day
Weighted-average exercise price per share (in dollars per share)	$ 6.11
Stock Options Exercisable
Number Exercisable (in shares) | shares	272,033
Weighted-average exercise price per share (in dollars per share)	$ 7.77
Options exercisable and expected to vest at the end of the period
Number of options exercisable (in shares) | shares	272,033
Weighted-average exercise price per share of options exercisable (in dollars per share)	$ 7.77
Number of options expected to vest (in shares) | shares	380,531
Weighted-average exercise price per share of options expected to vest (in dollars per share)	$ 6.40
Exercise Price Range from Dollars 2.70 to 2.70 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	2.70
Exercise price, high end of range (in dollars per share)	$ 2.70
Stock Options Outstanding
Number outstanding (in shares) | shares	26,666
Weighted-average remaining contractual life	8 years 10 months 28 days
Weighted-average exercise price per share (in dollars per share)	$ 2.70
Stock Options Exercisable
Number Exercisable (in shares) | shares	6,667
Weighted-average exercise price per share (in dollars per share)	$ 2.70
Exercise Price Range from Dollars 2.87 to 2.87 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	2.87
Exercise price, high end of range (in dollars per share)	$ 2.87
Stock Options Outstanding
Number outstanding (in shares) | shares	100,000
Weighted-average remaining contractual life	8 years 7 months 21 days
Weighted-average exercise price per share (in dollars per share)	$ 2.87
Stock Options Exercisable
Number Exercisable (in shares) | shares	25,000
Weighted-average exercise price per share (in dollars per share)	$ 2.87
Exercise Price Range from Dollars 2.97 to 2.97 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	2.97
Exercise price, high end of range (in dollars per share)	$ 2.97
Stock Options Outstanding
Number outstanding (in shares) | shares	26,666
Weighted-average remaining contractual life	3 years 9 months 29 days
Weighted-average exercise price per share (in dollars per share)	$ 2.97
Stock Options Exercisable
Number Exercisable (in shares) | shares	19,999
Weighted-average exercise price per share (in dollars per share)	$ 2.97
Exercise Price Range from Dollars 3.21 to 3.21 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	3.21
Exercise price, high end of range (in dollars per share)	$ 3.21
Stock Options Outstanding
Number outstanding (in shares) | shares	166,666
Weighted-average remaining contractual life	1 year 11 days
Weighted-average exercise price per share (in dollars per share)	$ 3.21
Stock Options Exercisable
Number Exercisable (in shares) | shares	124,999
Weighted-average exercise price per share (in dollars per share)	$ 3.21
Exercise Price Range from Dollars 4.17 to 4.17 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	4.17
Exercise price, high end of range (in dollars per share)	$ 4.17
Stock Options Outstanding
Number outstanding (in shares) | shares	2,721
Weighted-average remaining contractual life	2 years 8 months 1 day
Weighted-average exercise price per share (in dollars per share)	$ 4.17
Stock Options Exercisable
Number Exercisable (in shares) | shares	2,721
Weighted-average exercise price per share (in dollars per share)	$ 4.17
Exercise Price Range from Dollars 6.51 to 6.51 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	6.51
Exercise price, high end of range (in dollars per share)	$ 6.51
Stock Options Outstanding
Number outstanding (in shares) | shares	15,361
Weighted-average remaining contractual life	1 year 9 months
Weighted-average exercise price per share (in dollars per share)	$ 6.51
Stock Options Exercisable
Number Exercisable (in shares) | shares	15,361
Weighted-average exercise price per share (in dollars per share)	$ 6.51
Exercise Price Range from Dollars 18.75 to 18.75 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	18.75
Exercise price, high end of range (in dollars per share)	$ 18.75
Stock Options Outstanding
Number outstanding (in shares) | shares	76,620
Weighted-average remaining contractual life	1 month 28 days
Weighted-average exercise price per share (in dollars per share)	$ 18.75
Stock Options Exercisable
Number Exercisable (in shares) | shares	76,620
Weighted-average exercise price per share (in dollars per share)	$ 18.75
Exercise Price Range from Dollars 23.31 to 23.31 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price, low end of range (in dollars per share)	23.31
Exercise price, high end of range (in dollars per share)	$ 23.31
Stock Options Outstanding
Number outstanding (in shares) | shares	666
Weighted-average remaining contractual life	11 days
Weighted-average exercise price per share (in dollars per share)	$ 23.31
Stock Options Exercisable
Number Exercisable (in shares) | shares	666
Weighted-average exercise price per share (in dollars per share)	$ 23.31

COMMON STOCK AND STOCK INCENT76

COMMON STOCK AND STOCK INCENTIVE PLANS (Stock-Based Compensation - Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market value of shares as reported by NASDAQ ((in dollars per share)	$ 2.48
Unrecognized compensation cost related to unvested stock options and restricted stock and restricted stock units
Unrecognized compensation cost	$ 1,900	$ 3,100
Expected weighted-average period of unrecognized cost	1 year 10 months 28 days	2 years 5 months 23 days
Employee and Directors Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining contractual life of options exercisable	1 year 11 months 9 days
Weighted average remaining contractual life of options expected to vest	3 years 26 days

COMMON STOCK AND STOCK INCENT77

COMMON STOCK AND STOCK INCENTIVE PLANS (Summary of Stock-Based Compensation Expense Recognized In Company'S Consolidated Statement of Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense recognized	$ 1,545	$ 2,289	$ 1,698
Cost of Sales [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense recognized	40	60	7
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense recognized	1,391	2,185	1,597
Research and Development Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense recognized	$ 114	$ 44	$ 94

INCOME TAXES (Schedule of Unite

INCOME TAXES (Schedule of United States and foreign Income (Loss) Before Income Taxes and Non-Controlling Interest) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
United States and foreign income (loss) before income taxes and non-controlling interest
Income (loss) before income taxes	$ (24,819)	$ (28,646)	$ (20,379)
United States [Member]
United States and foreign income (loss) before income taxes and non-controlling interest
Income (loss) before income taxes	19,717	(14,809)	(156,696)
Foreign [Member]
United States and foreign income (loss) before income taxes and non-controlling interest
Income (loss) before income taxes	$ (44,536)	$ (13,837)	$ 136,317

INCOME TAXES (Schedule of Compo

INCOME TAXES (Schedule of Components of Provision (Benefit) for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current
Federal			$ 1
Foreign	$ (5,193)	$ 2,042	2,730
Total Current	(5,193)	2,042	2,731
Deferred
Foreign	1,031	(424)	(380)
Total Deferred	1,031	(424)	(380)
Total	$ (4,162)	$ 1,618	$ 2,351

INCOME TAXES (Summary of Unreco

INCOME TAXES (Summary of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unrecognized tax benefits
Beginning balance-gross unrecognized tax benefits (UTB's)	$ 45,382	$ 45,430	$ 54,012
Additions based on tax positions related to the current year	48	142	151
Reductions for tax positions related to prior years	(835)	$ (190)	(1,627)
Lapse of statute of limitations	(21,901)		(7,106)
Ending balance-gross unrecognized tax benefits (UTB's)	22,694	$ 45,382	45,430
UTB's as a credit in deferred taxes	(14,604)	(33,021)	(33,187)
Federal benefit of state taxes	(2,063)	(2,176)	(2,244)
UTB's that would impact the effective tax rate	$ 6,000	$ 10,185	$ 9,999

INCOME TAXES (Summary of Compon

INCOME TAXES (Summary of Components of Net Deferred Tax Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred Tax Assets
Allowances and reserves	$ (8,254)	$ 4,920
Net operating loss carryforward	214,664	230,597
Tax credit carryforwards	60,385	87,703
Capital loss carryforwards	3,742	3,997
Writedown/amortization of intangible assets and goodwill	8,051	12,997
Fixed assets	4,428	6,008
Demo equipment income	7,071	7,070
Other	38,878	22,683
Total Deferred Tax Assets	328,965	375,975
Deferred Tax Liabilities
Prepaid expense	126	(576)
Accrued warranties	1,230	(2,494)
Other	(278)	(281)
Total Deferred Tax Liabilities	1,078	(3,351)
Total Deferred Tax Assets (Liabilities)	330,043	372,624
Less: Valuation Allowance	(327,324)	(368,672)
Total Deferred Tax Assets (Liabilities)	$ 2,719	$ 3,952

INCOME TAXES (Schedule of Recon

INCOME TAXES (Schedule of Reconciliation of Effective Income Tax Rate and Federal Statutory Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of effective income tax rate and the federal statutory rate
Federal tax (benefit) at statutory rate	$ (8,680)	$ (10,026)	$ (7,133)
State tax (benefit)/expense, net of federal income tax benefit		628	(360)
Stock compensation expense	$ 508	745	574
Effect of differences in foreign tax rates	(2,723)	7,772	(28,969)
FIN48 Tax reserve	$ (7,433)	$ 618	(2,025)
Effect of tax rate changes on deferred taxes			2,407
Change in deferred tax valuation allowance	$ 13,161	$ 1,824	38,234
Tax credits		(535)	(552)
Other	$ 1,005	592	175
Total	$ (4,162)	$ 1,618	$ 2,351

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unrecognized tax benefits
Unrecognized tax benefits related to deferred tax assets and federal tax benefit of state income tax items	$ 16,700
Unrecognized tax benefits that would impact the annual effective tax rate if recognized	6,000	$ 10,185	$ 9,999
Accrued interest and penalties	400	3,900
Undistributed earnings of foreign subsidiaries permanently reinvested outside the United States	85,900
Deferred tax assets and related valuation allowance which have been removed	3,000	$ 35,600
United States [Member] | Domestic Tax Authority [Member]
Unrecognized tax benefits
Net operating loss carryforwards	488,100
United States [Member] | State and Local Jurisdiction [Member]
Unrecognized tax benefits
Net operating loss carryforwards	221,400
United States [Member] | United States [Member]
Unrecognized tax benefits
Valuation allowance against the related deferred tax assets	182,100
CHINA [Member] | Foreign [Member]
Unrecognized tax benefits
Net operating loss carryforwards	68,700
Valuation allowance against the related deferred tax assets	10,300
Other than US and China [Member] | Foreign [Member]
Unrecognized tax benefits
Net operating loss carryforwards	141,400
Valuation allowance against the related deferred tax assets	$ 22,200

INCOME TAXES (Tax Credit - Narr

INCOME TAXES (Tax Credit - Narrative) (Details) - United States [Member] $ in Thousands	Dec. 31, 2015USD ($)
Tax Credit Carryforward [Line Items]
Valuation allowance against the related deferred tax assets	$ 60,300
Research Tax Credit Carryforward [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforwards	11,400
Tax Credit Not Subject to Expiration [Member] | Alternative Minimum Tax Credit [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforwards	1,000
Tax Credit Not Subject to Expiration [Member] | Research Tax Credit Carryforward [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforwards	3,800
Tax Credit Subject to Expiration [Member] | Foreign [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforwards	48,000
Tax Credit Subject to Expiration [Member] | Research Tax Credit Carryforward [Member]
Tax Credit Carryforward [Line Items]
Tax credit carryforwards	$ 7,500

INCOME TAXES (Other - Narrative

INCOME TAXES (Other - Narrative) (Details) $ in Thousands	12 Months Ended			36 Months Ended	48 Months Ended
	Dec. 31, 2015USD ($)item	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2010	Dec. 31, 2014
Income Tax Disclosure [Line Items]
Change in deferred tax valuation allowance	$ 13,000	$ 1,800	$ 38,200
Income tax benefit related to tax credits		$ 500	$ 600
United States [Member]
Income Tax Disclosure [Line Items]
Statutory tax rate (as a percent)	35.00%
CHINA [Member]
Income Tax Disclosure [Line Items]
Statutory tax rate (as a percent)	25.00%
Reduced tax rate for qualified high technology enterprises (as a percent)	15.00%
Number of subsidiaries approved for the reduced tax rate | item	1
CHINA [Member] | U T Starcom Telecom Co Ltd [Member]
Income Tax Disclosure [Line Items]
Reduced tax rate for qualified high technology enterprises (as a percent)				15.00%	15.00%
Valid period for reduced income tax rate applicable to qualified high technology enterprise				3 years	3 years

OTHER INCOME (EXPENSES), NET (S

OTHER INCOME (EXPENSES), NET (Schedule of Components of Other Income, Net) (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)item	Dec. 31, 2012
Other Income and Expenses [Abstract]
oreign exchange gains (losses)		$ 190	$ (586)	$ 3,856
Gain(loss) from the currency translation adjustment	[1]		(121)	7,088
Tax reversal for expiration of the statute of limitations	[2]		992	$ 1,240
ESA loan impairment	[3]	$ 2,788	$ (2,788)
ESA loan interest	[3]	1,129
Realized investment gain	[4]	1,529
UiTV loan impairment	[5]	(2,250)
Other		103	$ 254	$ (704)
Total		$ 3,489	$ (2,249)	$ 11,480
Number of inactive Chinese entities | item				2
Period after the filing of the tax return when tax reserve was released					5 years
[1]	During 2013, the Company recognized $7.1 million gain in the Consolidated Statements of Operations and Comprehensive Income (Loss) on the reversal of the cumulative translation adjustment previously recorded in accumulated other comprehensive income upon the liquidation of two previously inactive Chinese entities. The prior cumulative translation adjustment primarily resulted from the difference between local functional currency and the Company's reporting currency.
[2]	Previously, when the Company divested its Korean subsidiary, the Company provided a tax reserve as it offered indemnification to the buyer for the uncertain tax position arising in the periods before the divestiture. In April 2012, approximately $1.5 million of such tax reserve was released due to the expiration of the statute of limitations, which is five years after the filing of the tax return. In 2013, approximately $1.2 million of such tax reserve was released due to expiration of statute of limitations. In 2014, remaining amount of approximately $1.0 million of such tax reserve was released due to expiration of statute of limitations.
[3]	The Company signed the loan agreement to for a total amount of $5.6 million in the fourth quarter of 2012, $4.0 million was drawdown in the fourth quarter of 2012 and the remaining in the first quarter of 2013. The loan bears interest at 20% per annum and originally matured on December 31, 2013, with subsequently extended the maturity date on 50% of the loan, or $2.8 million, to June 30, 2014, and the other half extended to December 31, 2014. In the fourth quarter of 2014, the Company received $0.8 million. The Company has performed an assessment on the need for a valuation reserve and $2.8 million was charged as impairment in other expenses in 2014 as the collection term was due. In the third quarter of 2015, the Company received $6.0 million including $1.1 interest income. Accordingly, $2.8 million reserve was reversed. Therefore, all the principal of the outstanding entrusted loan was collected and the contract was closed.
[4]	The Company received 124,395 shares of Inphi on November 14, 2014 to exchange for the 1% interest in Cortina. Management assessed the shares and classified them as available-for-sale securities and subject to fair value accounting. As of December 31, 2014, the fair value of the shares is $2.3 million, which results in an unrealized gain of $0.5 million in Other Comprehensive Income. In the first quarter of 2015, the Company sold the 124,395 shares of Inphi stock with a total cash consideration of $2.4 million, which resulted in a realized gain of $0.6million in Other Income. In the second quarter of 2015, the Company also received $0.7 million in cash proceeds in connection with the sale of assets that had a $0 net carrying value, resulting in a realized gain in Other Income. In the fourth quarter of 2015, another $0.3 million was released from escrow deposited by Inphi during the transaction and the Company recorded as a realized gain in Other Income.
[5]	The other receivable balance includes loans to UiTV of approximately $2.25 as of December 31, 2015. UiTV used this amount to purchase Set Top Boxes for the Internet television service in Thailand. Pursuant to the contract, UiTV repays in installments, starting from January of 2015 to July of 2018. Considering the possibility of cash payment from UiTV, for prudence, 100% provision of the loan was accrued in the fourth quarter of 2015.

OTHER INCOME (EXPENSES), NET 87

OTHER INCOME (EXPENSES), NET (Schedule of Components of Other Income, Net) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended						12 Months Ended
	Nov. 30, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Nov. 14, 2014	Jun. 30, 2014
ESA Cultural Investment (Hong Kong) limited [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan receivable							$ 5,600			$ 5,600
Amount drawn							$ 4,000
Interest rate of debt securities (as a percent)									20.00%
Percentage of loan receivable on extended maturity date									50.00%
Loan receivable on extended maturity date						$ 2,800		$ 2,800
Proceeds from loan payments			$ 6,000			800			$ 2,000	$ 5,600
Impairment in other expenses								2,800
Proceeds from interest income			1,100
Loan amount reseved due to collectability risk			$ 2,800			$ 2,800		$ 2,800				$ 2,800
Principal reversed loan outstanding balance		$ 0
Inphi Corporation [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Shares received in exchange of interest in related party											124,395
Fair value of shares	$ 2,300
Unrealized gain in other comprehensive income	$ 500
Proceeds from sale of equity					$ 124,395
Cash considerations from sale of equity					2,400
Realized gain on other income					$ 600
Cash proceedsfrom sale of assets				$ 700
Carrying value of assets sold				$ 0
Escrow deposit		$ 300

NET LOSS PER SHARE (Schedule of

NET LOSS PER SHARE (Schedule of Computation of Basic and Diluted Net Income Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Numerator:
Net loss attributable to UTStarcom Holdings Corp.	$ (20,657)	$ (30,264)	$ (22,721)
Denominator:
Weighted average shares outstanding - Basic	37,003	37,380	39,127
Potentially dilutive common stock equivalents-stock options and restricted stock (in shares)
Weighted average shares outstanding-Diluted	37,003	37,380	39,127
Net loss per share attributable to UTStarcom Holdings Corp. - Basic	$ (0.56)	$ (0.81)	$ (0.58)
Net loss per share attributable to UTStarcom Holdings Corp. - Diluted	$ (0.56)	$ (0.81)	$ (0.58)

SEGMENT REPORTING (Summary of t

SEGMENT REPORTING (Summary of the Company's Segment Net Sales, Gross Profit and Segment Margin) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 117,103,000	$ 129,420,000	$ 164,439,000
Net Sales by Segment (as a percent)	100.00%	100.00%	100.00%
Gross profit/(loss) by Segment	$ 27,868,000	$ 22,128,000	$ 40,220,000
Gross profit/(loss) by Segment (as a percent)	24.00%	17.00%	24.00%
Segment Margin	$ 18,496,000	$ 7,666,000	$ 20,898,000
General and Corporate	(23,485,000)	(21,739,000)	(34,131,000)
Operating loss	(4,989,000)	(14,073,000)	(13,233,000)
Equipment Segment [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 87,361,000	$ 105,988,000	$ 141,138,000
Net Sales by Segment (as a percent)	75.00%	82.00%	86.00%
Gross profit/(loss) by Segment	$ 21,470,000	$ 21,000,000	$ 41,250,000
Gross profit/(loss) by Segment (as a percent)	25.00%	20.00%	29.00%
Segment Margin	$ 12,097,000	$ 6,583,000	$ 24,047,000
Equipment Based Services [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 29,742,000	$ 23,432,000	$ 23,301,000
Net Sales by Segment (as a percent)	25.00%	18.00%	14.00%
Gross profit/(loss) by Segment	$ 6,398,000	$ 1,128,000	$ (1,030,000)
Gross profit/(loss) by Segment (as a percent)	22.00%	5.00%	(4.00%)
Segment Margin	$ 6,399,000	$ 1,105,000	$ (1,037,000)
Operational Support Services [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment
Net Sales by Segment (as a percent)	0.00%	0.00%	0.00%
Gross profit/(loss) by Segment
Gross profit/(loss) by Segment (as a percent)		0.00%	0.00%
Segment Margin		$ (22,000)	$ (2,112,000)

SEGMENT REPORTING (Schedule of

SEGMENT REPORTING (Schedule of Sales Data by Geographical Area) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 117,103	$ 129,420	$ 164,439
Net Sales by Segment (as a percent)	100.00%	100.00%	100.00%
CHINA [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 9,490	$ 15,465	$ 6,945
Net Sales by Segment (as a percent)	8.00%	12.00%	4.00%
JAPAN [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 57,483	$ 58,999	$ 93,203
Net Sales by Segment (as a percent)	49.00%	46.00%	57.00%
INDIA [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 34,836	$ 37,424	$ 26,595
Net Sales by Segment (as a percent)	30.00%	29.00%	16.00%
TAIWAN [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 7,904	$ 6,706	$ 13,332
Net Sales by Segment (as a percent)	7.00%	5.00%	8.00%
Other [Member]
Segment Reporting Information [Line Items]
Net Sales by Segment	$ 7,390	$ 10,826	$ 24,364
Net Sales by Segment (as a percent)	6.00%	8.00%	15.00%

SEGMENT REPORTING (Schedule o91

SEGMENT REPORTING (Schedule of Long-lived Assets, consisting of Property, Plant and Equipment, by Geographical Area) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Long-lived assets	$ 1,510	$ 3,037
CHINA [Member]
Segment Reporting Information [Line Items]
Long-lived assets	1,100	1,988
Other [Member]
Segment Reporting Information [Line Items]
Long-lived assets	$ 410	$ 1,049

CREDIT RISK AND CONCENTRATION92

CREDIT RISK AND CONCENTRATION (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CREDIT RISK AND CONCENTRATION [Abstract]
Increase or decrease in interest rates of short-term investments that will not significantly affect the fair value of investment portfolio (as a percent)	10.00%
Accounts receivable balances	$ 17,936	$ 16,690
Customer Concentration Risk [Member] | Accounts Receivable [Member] | China Government Affiliated Entities [Member]
CREDIT RISK AND CONCENTRATION [Abstract]
Accounts receivable balances	$ 300	$ 6,000
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Affiliates of Softbank [Member]
CREDIT RISK AND CONCENTRATION [Abstract]
Concentration of risk (as a percent)	69.00%	65.00%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | China Government Affiliated Entities [Member]
CREDIT RISK AND CONCENTRATION [Abstract]
Concentration of risk (as a percent)	0.00%	0.00%	1.00%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Affiliates of Softbank [Member]
CREDIT RISK AND CONCENTRATION [Abstract]
Concentration of risk (as a percent)	47.00%	44.00%	55.00%
Countries Other than US [Member] | Credit Concentration Risk [Member] | Cash, Cash Equivalents and Short Term Investments [Member]
CREDIT RISK AND CONCENTRATION [Abstract]
Cash and cash equivalents and short-term investments	$ 64,400	$ 55,300
CHINA [Member] | Credit Concentration Risk [Member] | Cash, Cash Equivalents and Short Term Investments [Member] | Subsidiaries [Member]
CREDIT RISK AND CONCENTRATION [Abstract]
Cash and cash equivalents and short-term investments	$ 19,800	$ 14,500
CHINA [Member] | Geographic Concentration Risk [Member] | Sales Revenue, Net [Member]
CREDIT RISK AND CONCENTRATION [Abstract]
Concentration of risk (as a percent)	8.00%	12.00%	4.00%

RELATED PARTY TRANSACTIONS (Sch

RELATED PARTY TRANSACTIONS (Schedule of Recognized Revenue and Cost of Net Sales for Sales of Telecommunications Equipment and Services to Affiliates of Softbank) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Total net sales	$ 117,103,000	$ 129,420,000	$ 164,439,000
Cost of net sales	89,235,000	107,292,000	124,219,000
Gross profit	$ 27,868,000	$ 22,128,000	40,220,000
Softbank and affiliates [Member]
Related Party Transaction [Line Items]
Total net sales			90,302,000
Cost of net sales			59,052,000
Gross profit			$ 31,250,000

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($) $ in Thousands	Jan. 17, 2014	Dec. 31, 2015	Dec. 31, 2013
SBI [Member]
Related Party Transaction [Line Items]
Investment in affiliate		$ 1,300
Softbank and affiliates [Member]
Related Party Transaction [Line Items]
Accounts receivable			$ 19,000
Service period of sales to related party		3 years
Period over which product failure rates exceed a certain level under the penalty clause		7 years
Customer advances			3,100
Deferred revenue current			2,000
Deferred revenue noncurrent			$ 3,800
Softbank and affiliates [Member] | Share Purchase Agreement [Member]
Related Party Transaction [Line Items]
Ownership interest held by related party (as a percent)	12.30%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] $ in Thousands	4 Months Ended
	Apr. 15, 2016USD ($)shares
Shares repurchased under program | shares	772,138
Value of shares repurchased | $	$ 1,512,453

SCHEDULE I CONDENSED FINANCIA96

SCHEDULE I CONDENSED FINANCIAL INFORMATION OF REGISTRANT (REGISTRANT BALANCE SHEETS) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Total assets	$ 204,880	$ 279,063
Current liabilities:
Accounts payable-intercompany	16,400	29,769
Total current liabilities	97,789	129,414
Total liabilities	114,602	163,734
Stockholders' equity:
Ordinary shares: $0.00375 par value; 250,000 authorized shares; 38,465 and 38,314 shares issued at December 31, 2015 and December 31, 2014, respectively; 36,735 and 38,148 shares outstanding at December 31, 2015 and December 31, 2014, respectively (Note 1)	122	122
Additional paid-in capital	1,259,767	1,258,182
Treasury stock, at cost: 1,730 and 166 shares at December 31, 2015 and December 31, 2014, respectively	(4,138)	(443)
Accumulated deficit	(1,226,943)	(1,206,286)
Accumulated other comprehensive income	61,470	63,754
Total stockholders' equity	90,278	115,329
Total liabilities and stockholders' equity	204,880	279,063
UTSTARCOM HOLDINGS CORP [Member]
ASSETS
Investment in affiliated companies	99,119	121,863
Total assets	99,119	121,863
Current liabilities:
Accounts payable-intercompany	8,841	6,534
Total current liabilities	8,841	6,534
Total liabilities	8,841	6,534
Stockholders' equity:
Ordinary shares: $0.00375 par value; 250,000 authorized shares; 38,465 and 38,314 shares issued at December 31, 2015 and December 31, 2014, respectively; 36,735 and 38,148 shares outstanding at December 31, 2015 and December 31, 2014, respectively (Note 1)	122	122
Additional paid-in capital	1,259,767	1,258,182
Treasury stock, at cost: 1,730 and 166 shares at December 31, 2015 and December 31, 2014, respectively	(4,138)	(443)
Accumulated deficit	(1,226,943)	(1,206,286)
Accumulated other comprehensive income	61,470	63,754
Total stockholders' equity	90,278	115,329
Total liabilities and stockholders' equity	$ 99,119	$ 121,863

SCHEDULE I CONDENSED FINANCIA97

SCHEDULE I CONDENSED FINANCIAL INFORMATION OF REGISTRANT (REGISTRANT BALANCE SHEETS) (Details) (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Ordinary share, par value (in dollars per share)	$ 0.00375	$ 0.00375
Ordinary share, authorized shares	250,000	250,000
Ordinary share, shares issued	38,465	38,314
Treasury shares	1,730	166
UTSTARCOM HOLDINGS CORP [Member]
Ordinary share, par value (in dollars per share)	$ 0.00375	$ 0.00375
Ordinary share, authorized shares	250,000	250,000
Ordinary share, shares issued	38,465	38,314
Ordinary share, shares outstanding	36,735	38,148
Treasury shares	1,730	166

SCHEDULE I CONDENSED FINANCIA98

SCHEDULE I CONDENSED FINANCIAL INFORMATION OF REGISTRANT (RESULTS OF OPERATIONS ) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cost of sales
Gross profit	$ 27,868	$ 22,128	$ 40,220
Operating expenses:
Selling, general and administrative	21,515	24,515	37,626
Research and development	11,342	11,686	14,520
Total operating expenses	32,857	36,201	53,453
Operating loss	(4,989)	(14,073)	(13,233)
Interest income	557	589	511
Interest expense	(76)	(88)	(151)
Other income, net	3,489	(2,249)	11,480
Loss before income taxes and equity in loss of affiliated companies	(24,819)	(28,646)	(20,379)
Equity in net loss of affiliated companies	(13,954)	(8,878)	(9,586)
Income tax benefit (expense)	(4,162)	1,618	2,351
Net loss	$ (20,657)	$ (30,264)	$ (22,721)
UTSTARCOM HOLDINGS CORP [Member]
Net sales
Unrelated parties
Related parties
Intercompany
Cost of sales
Unrelated parties
Related parties
Intercompany
Gross profit
Operating expenses:
Selling, general and administrative	$ 928	$ 1,398	$ 2,377
Research and development
Total operating expenses	$ 928	$ 1,398	$ 2,377
Operating loss	$ (928)	$ (1,398)	$ (2,377)
Interest income
Interest expense
Other income, net
Loss before income taxes and equity in loss of affiliated companies	$ (928)	$ (1,398)	$ (2,377)
Equity in net loss of affiliated companies	$ (19,729)	$ (28,866)	$ (20,344)
Income tax benefit (expense)
Net loss	$ (20,657)	$ (30,264)	$ (22,721)

SCHEDULE II VALUATION AND QUA99

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Changes in valuation and qualifying accounts
Removal of tax valuation allowance for expiration of net operating loss carryforwards		$ 3,000		$ 35,600
Removal of tax valuation allowance for Utilization of foreign tax credits		27,000
Allowance for Doubtful Accounts [Member]
Changes in valuation and qualifying accounts
Balance at beginning of period		10,877		11,063		$ 10,796
Charged (credited) to costs and expenses		$ 103		$ 49		$ (75)
Credited to other accounts
(Deductions) Adjustments	[1]	$ (6,416)		$ (235)		$ 342
Balance at end of period		$ 4,564		$ 10,877		$ 11,063
Allowance for Doubtful Accounts [Member] | IPTV divestiture [Member]
Changes in valuation and qualifying accounts
(Deductions) Adjustments
Tax valuation allowance [Member]
Changes in valuation and qualifying accounts
Balance at beginning of period		$ 368,672		$ 422,789		$ 418,285
Charged (credited) to costs and expenses		13,161		1,824		36,324
Credited to other accounts		$ (54,509)	[2]	$ (55,941)	[3]	$ (31,820)
(Deductions) Adjustments					[1]		[1]
Balance at end of period		$ 327,324		$ 368,672		$ 422,789
Tax valuation allowance [Member] | IPTV divestiture [Member]
Changes in valuation and qualifying accounts
(Deductions) Adjustments
[1]	Represents write-offs of allowance for doubtful accounts and foreign exchange adjustments.
[2]	Includes $3 million removal of tax valuation allowance for expiration of net operating loss carryforwards in China and $27 million for utilization of foreign tax credits in US
[3]	Includes $35.6 million removal of tax valuation allowance for expiration of net operating loss carryforwards in China.