Veeco Instruments (VECO) 10-Q 29 Oct 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 24, 2014
Document and Entity Information	'	'
Entity Registrant Name	'VEECO INSTRUMENTS INC	'
Entity Central Index Key	'0000103145	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	40,217,447
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Condensed Consolidated Statements of Operations	'	'	'	'
Net sales	$93,341	$99,324	$279,304	$258,540
Cost of sales	60,783	69,016	182,296	171,040
Gross profit	32,558	30,308	97,008	87,500
Operating expenses:	'	'	'	'
Selling, general and administrative	21,712	19,650	65,270	59,077
Research and development	19,968	18,993	60,747	60,600
Amortization	3,149	855	8,951	2,566
Restructuring	2,317	1,240	3,510	1,771
Asset impairment	2,864	'	2,864	'
Total operating expenses	50,010	40,738	141,342	124,014
Other operating, net	36	-493	-334	-141
Changes in contingent consideration	'	'	-29,368	'
Operating income (loss)	-17,488	-9,937	-14,632	-36,373
Interest income (expense), net	305	192	541	620
Income (loss) before income taxes	-17,183	-9,745	-14,091	-35,753
Income tax provision (benefit)	-3,206	-3,719	-4,063	-15,575
Net income (loss)	($13,977)	($6,026)	($10,028)	($20,178)
Basic:	'	'	'	'
Income (loss) (in dollars per share)	($0.35)	($0.16)	($0.26)	($0.52)
Diluted :	'	'	'	'
Income (loss) (in dollars per share)	($0.35)	($0.16)	($0.26)	($0.52)
Weighted average shares outstanding:	'	'	'	'
Basic (in shares)	39,401	38,841	39,317	38,774
Diluted (in shares)	39,401	38,841	39,317	38,774

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Condensed Consolidated Statements of Comprehensive Income (Loss)	'	'	'	'
Net income (loss)	($13,977)	($6,026)	($10,028)	($20,178)
Available-for-sale securities	'	'	'	'
Unrealized gain (loss) on available-for-sale securities	6	225	127	-15
Benefit (provision) for income taxes	'	-54	'	25
Less: Reclassification adjustments for gains included in net income (loss)	'	-1	-45	-52
Net unrealized gain (loss) on available-for-sale securities	6	170	82	-42
Foreign currency translation	'	'	'	'
Foreign currency translation	-138	-273	-29	-1,346
Benefit (provision) for income taxes	'	176	'	-13
Net foreign currency translation	-138	-97	-29	-1,359
Other comprehensive income (loss), net of tax	-132	73	53	-1,401
Comprehensive income (loss)	($14,109)	($5,953)	($9,975)	($21,579)

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$264,008	$210,799
Short-term investments	222,954	281,538
Restricted cash	487	2,738
Accounts receivable, net	61,588	23,823
Inventories	46,594	59,726
Deferred cost of sales	7,434	724
Prepaid expenses and other current assets	43,898	22,579
Assets held for sale	2,653	'
Deferred income taxes	8,384	11,716
Total current assets	658,000	613,643
Property, plant and equipment at cost, net	80,720	89,139
Goodwill	91,521	91,348
Deferred income taxes	397	397
Intangible assets, net	106,015	114,716
Other assets	19,745	38,726
Total assets	956,398	947,969
Current liabilities:	'	'
Accounts payable	26,113	35,755
Accrued expenses and other current liabilities	40,468	51,084
Customer deposits and deferred revenue	65,553	34,754
Income taxes payable	6,840	6,149
Deferred income taxes	159	159
Current portion of long-term debt	308	290
Total current liabilities	139,441	128,191
Deferred income taxes	19,741	28,052
Long-term debt	1,614	1,847
Other liabilities	3,484	9,649
Total liabilities	164,280	167,739
Equity:	'	'
Preferred stock, 500,000 shares authorized; no shares issued and outstanding	'	'
Common stock; $.01 par value; authorized 120,000,000 shares; 40,232,642 and 39,666,195 shares issued and outstanding in 2014 and 2013, respectively	402	397
Additional paid-in capital	743,210	721,352
Retained earnings	43,832	53,860
Accumulated other comprehensive income	4,674	4,621
Total equity	792,118	780,230
Total liabilities and equity	$956,398	$947,969

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Condensed Consolidated Balance Sheets	'	'
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, authorized shares	120,000,000	120,000,000
Common stock, shares issued	40,232,642	39,666,195
Common stock, shares outstanding	40,232,642	39,666,195

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash Flows from Operating Activities	'	'
Net income (loss)	($10,028)	($20,178)
Adjustments to reconcile net income (loss) to net cash from operating activities:	'	'
Depreciation and amortization	17,649	12,080
Deferred income taxes	-4,973	-5,196
Non-cash asset impairment	2,864	'
Non-cash equity-based compensation	14,303	9,054
Provision (recovery) for bad debt	-1,833	5
Gross profit from sales of lab tools	-2,435	'
Change in contingent consideration	-29,368	'
Excess tax benefits from equity-based compensation	'	-485
Other, net	'	15
Changes in operating assets and liabilities:	'	'
Accounts receivable	-36,149	25,095
Inventories	13,650	2,165
Prepaid expenses and other current assets	-3,046	-4,801
Accounts payable	-9,679	2,307
Accrued expenses, customer deposits, deferred revenue and other current liabilities	41,630	-15,235
Income taxes payable	691	-821
Other, net	124	605
Net cash provided by (used in) operating activities	-6,600	4,610
Cash Flows from Investing Activities	'	'
Capital expenditures	-10,476	-7,976
Proceeds from the liquidation of short-term investments	216,050	422,903
Payments for purchases of short-term investments	-157,733	-553,217
Payments for purchase of cost method investment	-2,388	-1,594
Proceeds from sale of lab tools	7,034	'
Other	126	25
Net cash provided by (used in) investing activities	52,613	-139,859
Cash Flows from Financing Activities	'	'
Proceeds from stock option exercises	9,485	313
Restricted stock tax withholdings	-1,925	-2,358
Excess tax benefits from equity-based compensation	'	485
Repayments of long-term debt	-215	-199
Net cash provided by (used in) financing activities	7,345	-1,759
Effect of exchange rate changes on cash and cash equivalents	-149	117
Net increase (decrease) in cash and cash equivalents	53,209	-136,891
Cash and cash equivalents as of beginning of period	210,799	384,557
Cash and cash equivalents as of end of period	264,008	247,666
Non-cash investing and financing activities	'	'
Settlement of stock option exercise (shares withheld)	$1,334	'

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Basis of Presentation	'
Basis of Presentation	'
	Note 1—Basis of Presentation
	The accompanying unaudited consolidated financial statements of Veeco Instruments Inc. (together with its consolidated subsidiaries, “Veeco”, the “Company”, “we”, “us” and “our”, unless the context indicates otherwise) have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation (consisting of normal recurring accruals) have been included. Operating results for the three and nine months ended September 30, 2014, are not necessarily indicative of the results that may be expected for the year ending December 31, 2014. For further information, refer to the consolidated financial statements and footnotes thereto included in our annual report on Form 10-K for the year ended December 31, 2013.
	Consistent with prior years, we report interim quarters, other than fourth quarters which always end on December 31, on a 13-week basis ending on the last Sunday of each period. The interim quarter ends are determined at the beginning of each year based on the 13-week quarters. The 2014 interim quarter ends are March 30, June 29 and September 28. The 2013 interim quarter ends were March 31, June 30 and September 29. For ease of reference, we report these interim quarter ends as March 31, June 30 and September 30 in our interim consolidated financial statements. We have reclassified certain amounts previously reported in our financial statements to conform to the current presentation.
	Use of Estimates
	The preparation of financial statements in conformity with U.S. 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates made by management include: the best estimate of selling price for our products and services; allowance for doubtful accounts; inventory obsolescence; recoverability and useful lives of property, plant and equipment and identifiable intangible assets; investment valuations; fair value of derivatives; recoverability of goodwill and long lived assets; recoverability of deferred tax assets; liabilities for product warranty; accounting for acquisitions; accruals for contingencies; equity-based payments, including forfeitures and performance based vesting; and liabilities for tax uncertainties. Actual results could differ from those estimates.
	Income (Loss) Per Common Share
	The following table sets forth the reconciliation of basic weighted average shares outstanding and diluted weighted average shares outstanding (in thousands):
		Three months ended		Nine months ended
		September 30,		September 30,
		2014	2013	2014	2013
	Basic weighted average shares outstanding	39,401	38,841	39,317	38,774
	Dilutive effect of stock options and restricted stock	—	—	—	—
	Diluted weighted average shares outstanding	39,401	38,841	39,317	38,774
	Basic income (loss) per common share is computed using the basic weighted average number of common shares outstanding during the period. Diluted income (loss) per common share is computed using the diluted weighted average number of common shares which include any common equivalent shares calculated to be outstanding during the period. For the three months and nine months ended September 30, 2014 and 2013, we reported a net loss, and accordingly, the basic and diluted weighted average shares outstanding are equal because any increase to basic weighted average shares outstanding would be antidilutive. As a result, for the three and nine months ended September 30, 2014, we excluded 0.6 million and 0.7 million common equivalent shares and for both the three and nine months ended September 30, 2013, we excluded 0.6 million common equivalent shares.
	Additionally, not included above were additional stock options and restricted stock outstanding that had exercise or grant prices in excess of the average market value of our common stock during the period and are therefore antidilutive. There were 1.8 million and 1.5 million of such underlying shares for the three and nine months ended September 30, 2014, respectively. There were 1.0 million and 1.1 million of such underlying shares for the three and nine months ended September 30, 2013, respectively.
	Revenue Recognition
	We recognize revenue when all of the following criteria have been met: persuasive evidence of an arrangement exists with a customer; delivery of the specified products has occurred or services have been rendered; prices are contractually fixed or determinable; and collectability is reasonably assured. Revenue is recorded including shipping and handling costs and excluding applicable taxes related to sales. A significant portion of our revenue is derived from contractual arrangements with customers that have multiple elements, such as systems, upgrades, components, spare parts, maintenance and service plans. For sales arrangements that contain multiple elements, we split the arrangement into separate units of accounting if the individually delivered elements have value to the customer on a standalone basis. We also evaluate whether multiple transactions with the same customer or related party should be considered part of a multiple element arrangement, whereby we assess, among other factors, whether the contracts or agreements are negotiated or executed within a short time frame of each other or if there are indicators that the contracts are negotiated in contemplation of each other. When we have separate units of accounting, we allocate revenue to each element based on the following selling price hierarchy: vendor-specific objective evidence (“VSOE”) if available; third party evidence (“TPE”) if VSOE is not available; or our best estimate of selling price (“BESP”) if neither VSOE nor TPE is available. We utilize BESP for the majority of the elements in our arrangements. The accounting guidance for selling price hierarchy did not include BESP for arrangements entered into prior to January 1, 2011; as such we recognized revenue for those arrangements as described below.
	We consider many facts when evaluating each of our sales arrangements to determine the timing of revenue recognition including the contractual obligations, the customer’s creditworthiness and the nature of the customer’s post-delivery acceptance provisions. Our system sales arrangements, including certain upgrades, generally include field acceptance provisions that may include functional or mechanical test procedures. For the majority of our arrangements, a customer source inspection of the system is performed in our facility or test data is sent to the customer documenting that the system is functioning to the agreed upon specifications prior to delivery. Historically, such source inspection or test data replicates the field acceptance provisions that will be performed at the customer’s site prior to final acceptance of the system. As such, we objectively demonstrate that the criteria specified in the contractual acceptance provisions are achieved prior to delivery and, therefore, we recognize revenue upon delivery since there is no substantive contingency remaining related to the acceptance provisions at that date, subject to the retention amount constraint described below. For new products, new applications of existing products or for products with substantive customer acceptance provisions where we cannot objectively demonstrate that the criteria specified in the contractual acceptance provisions have been achieved prior to delivery, revenue and the associated costs are deferred and fully recognized upon the receipt of final customer acceptance, assuming all other revenue recognition criteria have been met.
	Our system sales arrangements, including certain upgrades, generally do not contain provisions for right of return or forfeiture, refund, or other purchase price concessions. In the rare instances where such provisions are included, we defer all revenue until such rights expire. In many cases our products are sold with a billing retention, typically 10% of the sales price (the “retention amount”), which is typically payable by the customer when field acceptance provisions are completed. The amount of revenue recognized upon delivery of a system or upgrade, if any, is limited to the lower of i) the amount billed that is not contingent upon acceptance provisions or ii) the value of the arrangement consideration allocated to the delivered elements, if such sale is part of a multiple-element arrangement.
	For transactions entered into prior to January 1, 2011, under the accounting rules for multiple-element arrangements in place at that time, we deferred the greater of the retention amount or the relative fair value of the undelivered elements based on VSOE.  When we could not establish VSOE or TPE for all undelivered elements of an arrangement, revenue on the entire arrangement was deferred until the earlier of the point when we did have VSOE for all undelivered elements or the delivery of all elements of the arrangement.
	Our sales arrangements, including certain upgrades, generally include installation. The installation process is not deemed essential to the functionality of the equipment since it is not complex; that is, it does not require significant changes to the features or capabilities of the equipment or involve building elaborate interfaces or connections subsequent to factory acceptance. We have a demonstrated history of consistently completing installations in a timely manner and can reliably estimate the costs of such activities. Most customers engage us to perform the installation services, although there are other third-party providers with sufficient knowledge who could complete these services. Based on these factors, we deem the installation of our systems to be inconsequential or perfunctory relative to the system as a whole, and as a result, do not consider such services to be a separate element of the arrangement. As such, we accrue the cost of the installation at the time of revenue recognition for the system.
	In Japan, where our contractual terms with customers generally specify title and risk and rewards of ownership transfer upon customer acceptance, revenue is recognized upon the receipt of written customer acceptance. During the fourth quarter of fiscal 2013, we began using a distributor for almost all of our product and service sales to customers in Japan. Title passes to the distributor upon shipment, however, due to customary local business practices, the risk and rewards of ownership of our system sales transfer to the end-customers upon their acceptance.  As such, we recognize revenue upon receipt of written acceptance from the end customer.
	Revenue related to maintenance and service contracts is recognized ratably over the applicable contract term. Component and spare part revenues are recognized at the time of delivery in accordance with the terms of the applicable sales arrangement.
	Recent Accounting Pronouncements
	Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern: In August 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” The amendments in this ASU apply to all entities and provide guidance on 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 ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2016; early application is permitted. We do not expect the application of this guidance to have a material impact on our consolidated financial statements.
	Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period: In June 2014, the FASB issued ASU No. 2014-12, “Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period” (Topic 718).  The amendments in this ASU require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015; earlier adoption is permitted. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements.
	Revenue from Contracts with Customers: In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (Topic 606).  ASU No. 2014-09 requires that an entity 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. The standard outlines a five-step model to be used to make the revenue recognition determination and requires new financial statement disclosures. The standard is effective for interim and annual periods beginning after December 15, 2016 and allows entities to choose among different transition alternatives. We are evaluating the impact of adopting the standard on our consolidated financial statements and related financial statement disclosures and we have not yet determined which method of adoption will be selected.
	Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity: In April 2014, the FASB issued ASU No. 2014-08 that changes the threshold for reporting discontinued operations and adds new disclosures. The new guidance defines a discontinued operation as a disposal of a component or group of components that is disposed of or is classified as held for sale and “represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” For disposals of individually significant components that do not qualify as discontinued operations, an entity must disclose pre-tax earnings of the disposed component. For public business entities, this guidance is effective prospectively for all disposals (or classifications as held for sale) of components of an entity that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. Early adoption is permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued or available for issuance. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements.
	Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists: In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists.” ASU 2013-11 requires entities to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when settlement in this manner is available under the tax law. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. We adopted this as of January 1, 2014 and it did not have a material impact on our consolidated financial statements.
	Presentation of Financial Statements: In April 2013, the FASB issued ASU No. 2013-07, “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.” The objective of ASU 2013-07 is to clarify when an entity should apply the liquidation basis of accounting. The update provides principles for the recognition and measurement of assets and liabilities and requirements for financial statements prepared using the liquidation basis of accounting. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. We adopted this as of January 1, 2014 and will evaluate the materiality of its impact on our consolidated financial statements when there are any indications that liquidation is imminent.
	Parent’s Accounting for the Cumulative Translation Adjustment: In March 2013, the FASB issued ASU No. 2013-05, “Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” This new standard is intended to resolve diversity in practice regarding the release into net income of a cumulative translation adjustment (“CTA”) upon derecognition of a subsidiary or group of assets within a foreign entity. ASU No. 2013-05 is effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. We have adopted this as of January 1, 2014 and currently anticipate that it could have an impact on our consolidated financial statements, in the event of derecognition of a foreign subsidiary in 2014 or thereafter. During the second quarter of 2014, the Company began executing a plan to liquidate our foreign subsidiary in Japan. Please see note Commitments, Contingencies and Other Matters for additional information.

Business_Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2014
Business Combinations	'
Business Combinations	'
	Note 2 — Business Combinations
	On October 1, 2013 (“the Acquisition Date”), Veeco acquired 100% of the outstanding common shares and voting interest of Synos Technology, Inc. (“Synos”). The results of Synos’ operations have been included in the consolidated financial statements since that date. Synos is an early stage manufacturer of fast array scanning atomic layer deposition (“FAST-ALD”) systems for Organic LED (“OLED”) and other applications.
	As part of Veeco’s acquisition agreement with Synos, there were certain contingent payments due to the selling shareholders of Synos dependent on the achievement of certain milestones. The aggregate fair value of the contingent consideration arrangement as of December 31, 2013 was $29.4 million.
	We estimate the fair value of acquisition-related contingent consideration based on management’s probability-weighted present value of the consideration expected to be transferred during the remainder of the earn-out period, based on the forecast related to the milestones. The fair value of the contingent consideration is reassessed by us on a quarterly basis using additional information as it becomes available. Any change in the fair value of an acquisition’s contingent consideration liability results in a gain or loss that is recorded in the earnings of that period. As of March 31, 2014, we determined that the agreed upon post-closing milestones were not met or are not expected to be achieved and therefore reversed the remaining $29.4 million fair value of the liability of the contingent consideration and recorded it as a change in contingent consideration in the Consolidated Statement of Operations.
	The post-closing milestones are divided into two contingencies. The first, tied to receipt of certain purchase orders, had an evaluation date of March 31, 2014, which was not met and accounted for $20.2 million of the fair value of the reversed liability. The second is based on achieving certain full year 2014 revenue and gross margin thresholds, which are unlikely to be met and accounted for $9.2 million of the fair value of the reversed liability. As of September 30, 2014 the second contingency, with a maximum potential value of $75.0 million, remains contractually outstanding. We currently do not expect this contingency to be met.
	During the second quarter of 2014, we finalized the working capital adjustment under the purchase agreement. Upon acquisition, the working capital adjustment was estimated to be $2.7 million. Based on the final adjustment, the working capital adjustment was reduced to $1.3 million. As a result, a $1.4 million adjustment was made that increased goodwill by $0.2 million and reduced accrued expenses by $1.2 million for the relief of a potential liability that the former shareholders have retained. During the third quarter of 2014, we received payment of the $1.3 million working capital adjustment from the former shareholders.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Taxes	'
Income Taxes	'
	Note 3—Income Taxes
	At the end of each interim reporting period, we estimate the effective tax rate expected to be applicable for the full year. This estimate is used to determine the income tax provision or benefit on a year-to-date basis and may change in subsequent interim periods.
	Our effective tax rate for the three months ended September 30, 2014 was a benefit of 18.7% compared to a benefit of 38.2% during the three months ended September 30, 2013. Our effective tax rate for the nine months ended September 30, 2014 was a benefit of 28.8% compared to a benefit of 43.6% during the nine months ended September 30, 2013. A tax benefit for each period was provided to the extent of future reversals of taxable temporary differences which relate primarily to non-tax deductible intangibles.
	Our effective tax rate for 2014 differed from the U.S. federal statutory rate of 35% primarily related to our ability to recognize only a portion of the deferred tax assets on a more likely than not basis with respect to current year pre-tax operating losses. The effective tax rate for the nine months ended September 30, 2014 was also impacted by a discrete tax benefit in connection with the settlement of our 2010 IRS examination and because we did not provide a tax provision on the gain from the settlement of the contingent consideration related to the Synos acquisition.
	Our effective tax rate for 2013 differed from the U.S. federal statutory rate as a result of the jurisdictional mix of earnings in our foreign locations, an income tax benefit related to the generation of current year research and development tax credits, and legislation enacted in the first quarter of 2013 which extended the Federal Research & Development Credit for both the 2012 and 2013 tax years.
	We recently settled our 2010 IRS examination, resulting in the release of $2.3 million of liabilities relating to uncertain tax positions. We were also notified that the IRS will commence an examination of our 2011 tax year beginning in the quarter ending December 31, 2014.

Balance_Sheet_Information

Balance Sheet Information	9 Months Ended
	Sep. 30, 2014
Balance Sheet Information	'
Balance Sheet Information	'
	Note 4—Balance Sheet Information
	Cash and Cash Equivalents
	Cash and cash equivalents include cash and certain highly liquid investments. Highly liquid investments with maturities of three months or less when purchased may be classified as cash equivalents. Such items may include liquid money market accounts, U.S. treasuries, government agency securities and corporate debt. The investments that are classified as cash equivalents are carried at cost, which approximates fair value.
	Short-Term Investments
	Total available-for-sale securities and gains and losses in Accumulated Other Comprehensive Income (Loss) consist of the following (in thousands):
		September 30, 2014
		Amortized			Gains in			Losses in			Estimated Fair
		Cost			Accumulated			Accumulated			Value
					Other			Other
					Comprehensive			Comprehensive
					Income			Income
	U.S. treasuries	$	90,523		$	35		$	(1	)	$	90,557
	Corporate debt	69,109			93			(4		)	69,198
	Government agency securities	63,191			8			—			63,199
	Total available-for-sale securities	$	222,823		$	136		$	(5	)	$	222,954
	During the three and nine months ended September 30, 2014, available-for-sale securities were liquidated for total proceeds of $94.8 million and $216.1 million, respectively. For the three and nine months ended September 30, 2014 there were minimal realized gains on these liquidations. During the three and nine months ended September 30, 2013, available-for-sale securities were liquidated for total proceeds of $150.5 million and $422.9 million, respectively. There were minimal gross realized gains on these sales for the three months ended September 30, 2013 and $0.1 million of gross realized gains on these sales for the nine months ended September 30, 2013. The cost of securities liquidated is based on specific identification.
		December 31, 2013
		Amortized			Gains in			Losses in			Estimated Fair
		Cost			Accumulated			Accumulated			Value
					Other			Other
					Comprehensive			Comprehensive
					Income			Income
	U.S. treasuries	$	130,956		$	22		$	(1	)	$	130,977
	Corporate debt	77,582			55			(36		)	77,601
	Government agency securities	61,004			9			—			61,013
	Commercial paper	11,947			—			—			11,947
	Total available-for-sale securities	$	281,489		$	86		$	(37	)	$	281,538
	The table below shows the fair value of short-term investments that have been in an unrealized loss position for less than 12 months (in thousands):
		September 30, 2014
		Less than 12 months
		Estimated Fair			Gross Unrealized
		Value			Losses
	U.S. treasuries	$	15,006		$	(1	)
	Corporate debt	7,221			(4		)
	Total	$	22,227		$	(5	)
		December 31, 2013
		Less than 12 months
		Estimated Fair			Gross Unrealized
		Value			Losses
	Corporate debt	$	37,654		$	(36	)
	U. S. treasuries	29,068			(1		)
	Total	$	66,722		$	(37	)
	We did not hold any short-term investments that have been in an unrealized loss position for 12 months or longer for the periods noted in the tables above.
	The Company regularly reviews its investment portfolio to identify and evaluate investments that have indications of possible impairment. Factors considered in determining whether an unrealized loss was considered to be temporary or other-than-temporary and therefore impaired include: the length of time and extent to which fair value has been lower than the cost basis; the financial condition and near-term prospects of the investee; and whether it is more likely than not that the Company will be required to sell the security prior to recovery. The Company believes the gross unrealized losses on the Company’s short-term investments as of September 30, 2014 and December 31, 2013 were temporary in nature and therefore did not recognize any impairment.
	Contractual maturities of available-for-sale debt securities are as follows (in thousands):
		September 30, 2014
		Estimated Fair Value
	Due in one year or less	$	135,948
	Due in 1–2 years	87,006
	Total available-for-sale securities	$	222,954
	Actual maturities may differ from contractual maturities because some borrowers have the right to call or prepay obligations with or without call or prepayment penalties.
	Restricted Cash
	As of September 30, 2014 and December 31, 2013, restricted cash was $0.5 million and $2.7 million, respectively, which serves as collateral for bank guarantees that provide financial assurance that the Company will fulfill certain customer obligations. This cash is held in custody by the issuing bank and is restricted as to withdrawal or use while the related bank guarantees are outstanding.
	Accounts Receivable, Net
	Accounts receivable are presented net of allowance for doubtful accounts of $0.9 million and $2.4 million as of September 30, 2014 and December 31, 2013, respectively. We evaluate the collectability of accounts receivable based on a combination of factors. In cases where we become aware of circumstances that may impair a customer’s ability to meet its financial obligations subsequent to the original sale, we will record an allowance against amounts due, and thereby reduce the net recognized receivable to the amount the we reasonably believe will be collected. For all other customers, we recognize an allowance for doubtful accounts based on the length of time the receivables are past due and consideration of other factors such as industry conditions, the current business environment and its historical experience.
	During the nine months ended September 30, 2014, we collected $1.9 million of previously reserved accounts. As a result, we reversed the related allowance and bad debt expense associated with this receivable.
	Inventories
	Inventories are stated at the lower of cost (principally first-in, first-out) or market. Inventories consist of (in thousands):
		September 30,			December 31,
		2014			2013
	Materials	$	26,305		$	34,301
	Work in process	15,169			12,900
	Finished goods	5,120			12,525
	$	46,594		$	59,726
Assets Held for Sale and Property, Plant and Equipment, Net
During the three and nine months ended September 30, 2014, we transferred $2.7 million of assets from property, plant and equipment, net to assets held for sale. In conjunction with the transfer, these assets were evaluated for impairment in accordance with the accounting guidance. As a result, during the three and nine months ended September 30, 2014, we recognized an asset impairment charge of $2.4 million and a corresponding reduction to property, plant and equipment of $5.1 million. The $2.4 million impairment charge consisted of $1.6 million relating to our research and demonstration labs in Asia and $0.8 million relating to vacant land in our LED and Solar segment. During the three and nine months ended September 30, 2014, we recognized an additional asset impairment charge of $0.4 million relating to assets in our LED and Solar segment that we abandoned during the quarter.
As of September 30, 2014, we are holding $2.9 million of tools that were previously used in our laboratories, for sale. These tools are carried in machinery and equipment, as a component of property, plant and equipment, net in our Consolidated Balance Sheets. These tools are the same type of tools we sell to our customers in the ordinary course of our business. During the nine months ended September 30, 2014, we converted and sold $4.6 million of tools that we had previously used in our laboratories as Veeco Certified Equipment at an aggregate selling price of $7.0 million which is included in revenue in our Consolidated Statements of Operations. We did not sell any of these tools during the three months ended September 30, 2014.
Intangible Assets, Net
During the three months ended September 30, 2014, we completed the $5.1 million of in-process research and development acquired with our ALD business (see Note Business Combinations). No impairment was required, and as such, we will amortize this asset over a useful life of 13 years. During the three months ended September 30, 2014 we recognized amortization expense of approximately $0.1 million relating to this asset.
Goodwill
Changes in our goodwill are as follows (in thousands):
Beginning balance as of December 31, 2013	$	91,348
Purchase price adjustment (see Business Combinations)	173
Ending balance as of September 30, 2014	$	91,521
Cost Method Investment
We maintain certain investments in support of our strategic business objectives, including a non-marketable cost method investment. Our ownership interest is less than 20% of the investee’s voting stock and we do not exert significant influence, therefore the investment is recorded at cost. The carrying value of the investment was $19.4 million and $16.9 million at September 30, 2014 and December 31, 2013, respectively and is included in “Other assets” on the Consolidated Balance Sheet. The investment is subject to a periodic impairment review; however, there are no open-market valuations, and the impairment analysis requires significant judgment. This analysis includes assessment of the investee’s financial condition, the business outlook for its products and technology, its projected results and cash flow, the likelihood of obtaining subsequent rounds of financing, and the impact of any relevant contractual equity preferences held by us or others. Fair value of the investment is not estimated unless there are identified events or changes in circumstances that could have a significant adverse effect on the fair value of the investment. No such events or circumstances are present.
Customer Deposits and Deferred Revenue
As of September 30, 2014 and December 31, 2013, we had customer deposits of $35.8 million and $27.5 million, respectively recorded as a component of customer deposits and deferred revenue.
Accrued Warranty
We estimate the costs that may be incurred under the warranties we provide and record a liability in the amount of such costs at the time the related revenue is recognized. Factors that affect our warranty liability include product failure rates, material usage and labor costs incurred in correcting product failures during the warranty period. This accrual is recorded in accrued expenses and other current liabilities in our Consolidated Balance Sheets. We periodically assess the adequacy of our recognized warranty liability and adjust the amount as necessary. Changes in our warranty liability during the period are as follows (in thousands):
	September 30,
	2014			2013
Balance as of the beginning of period	$	5,662		$	4,942
Warranties issued during the period	2,536			2,778
Settlements made during the period	(3,160		)	(3,315		)
Changes in estimate during the period	259			—
Balance as of the end of period	$	5,297		$	4,405
Mortgage Payable
We have a mortgage payable with approximately $1.9 million and $2.1 million outstanding as of September 30, 2014 and December 31, 2013, respectively. The mortgage accrues interest at an annual rate of 7.91%, and the final payment is due on January 1, 2020. Our estimate of the fair value of the mortgage as of September 30, 2014 and December 31, 2013 was approximately $2.0 million and $2.3 million, respectively. We believe the mortgage is a Level 3 liability in the fair-value hierarchy.
Accumulated Other Comprehensive Income
The components of accumulated other comprehensive income are (in thousands):
	Gross			Taxes			Net
As of September 30, 2014
Translation adjustments	$	5,689		$	(392	)	$	5,297
Minimum pension liability	(1,160		)	424			(736		)
Unrealized gain on available-for-sale securities	131			(18		)	113
Accumulated other comprehensive income	$	4,660		$	14		$	4,674
	Gross			Taxes			Net
As of December 31, 2013
Translation adjustments	$	5,718		$	(392	)	$	5,326
Minimum pension liability	(1,160		)	424			(736		)
Unrealized gain on available-for-sale securities	49			(18		)	31
Accumulated other comprehensive income	$	4,607		$	14		$	4,621
Equity
Summary share activities impacting our common stock and additional paid-in capital balances are as follows (in thousands):
	For the nine months ended
	September 30, 2014
	Shares
Restricted Stock
Grants	221
Gross Vesting	173
Shares Withheld to Cover Taxes & Cancelled	(57	)
Net Shares Vested	116
Stock Options
Exercised	402

Segment_Information

Segment Information	9 Months Ended
	Sep. 30, 2014
Segment Information	'
Segment Information	'
	Note 5—Segment Information
	We have five identified operating segments that we aggregate into two reportable segments: the VIBE and Mechanical operating segments which are reported in our Data Storage segment; and the metal organic chemical vapor deposition (“MOCVD”), molecular beam epitaxy (“MBE”) and atomic layer deposition (“ALD”) operating segments are reported in our LED & Solar segment. We manage the business, review operating results and assess performance, as well as allocate resources, based upon our operating segments that reflect the market focus of each business. The LED & Solar segment consists of MOCVD systems, MBE systems, thermal deposition sources, ALD technology and other types of deposition systems. These systems are primarily sold to customers in the LED, OLED and solar industries, as well as to scientific research customers. This segment has product development and marketing sites in Somerset, New Jersey, Poughkeepsie, New York, St. Paul, Minnesota, Fremont, California, and Korea. The Data Storage segment consists of the ion beam etch, ion beam deposition, diamond-like carbon, physical vapor deposition, and dicing and slicing products sold primarily to customers in the data storage industry. This segment has product development and marketing sites in Plainview, New York, Ft. Collins, Colorado and Camarillo, California. As of September 30, 2014, we are continuing the consolidation of our Ft. Collins, Colorado facility into our Plainview, New York facility and have begun consolidation of our Camarillo, California facility into the Plainview, New York facility.
	We evaluate the performance of our reportable segments based on income (loss) from operations before interest, income taxes, amortization and other items (“segment profit (loss)”), which is the primary indicator used to plan and forecast future periods. The presentation of this financial measure facilitates meaningful comparison with prior periods, as management believes segment profit (loss) reports baseline performance and thus provides useful information. Other items include restructuring expenses, asset impairment charges, equity-based compensation expense and other non-recurring items. The accounting policies of the reportable segments are the same as those described in the summary of critical accounting policies. Beginning in the third quarter of 2014, we began evaluating our reportable segments using segment profit (loss) before depreciation. Prior period segment profit (loss) reported below reflect this change for comparability.
	The following table presents certain data pertaining to our reportable segments and a reconciliation of segment profit (loss) to income (loss) before income taxes for the three months ended September 30, 2014 and 2013, respectively (in thousands):
		LED & Solar			Data Storage			Unallocated			Total
	Three months ended September 30, 2014
	Net sales	$	76,850		$	16,491		$	—		$	93,341
	Segment profit (loss)	$	3,767		$	(1,417	)	$	(4,118	)	$	(1,768	)
	Interest income (expense), net	—			—			305			305
	Depreciation	(2,267		)	(417		)	(216		)	(2,900		)
	Amortization	(2,825		)	(324		)	—			(3,149		)
	Equity-based compensation	(2,083		)	(647		)	(1,760		)	(4,490		)
	Restructuring	(557		)	(1,403		)	(357		)	(2,317		)
	Asset impairment	(2,799		)	(65		)	—			(2,864		)
	Income (loss) before income taxes	$	(6,764	)	$	(4,273	)	$	(6,146	)	$	(17,183	)
	Three months ended September 30, 2013
	Net sales	$	75,001		$	24,323		$	—		$	99,324
	Segment profit (loss)	$	801		$	2,570		$	(5,210	)	$	(1,839	)
	Interest income (expense), net	—			—			192			192
	Depreciation	(2,524		)	(435		)	(281		)	(3,240		)
	Amortization	(531		)	(324		)	—			(855		)
	Equity-based compensation	(1,016		)	(439		)	(1,308		)	(2,763		)
	Restructuring	(793		)	(447		)	—			(1,240		)
	Income (loss) before income taxes	$	(4,063	)	$	925		$	(6,607	)	$	(9,745	)
	The following table presents certain data pertaining to our reportable segments and a reconciliation of segment profit (loss) to income (loss) before income taxes for the nine months ended September 30, 2014 and 2013, respectively (in thousands):
		LED & Solar			Data Storage			Unallocated			Total
	Nine months ended September 30, 2014
	Net sales	$	224,759		$	54,545		$	—		$	279,304
	Segment profit (loss)	$	8,768		$	(1,634	)	$	(12,808	)	$	(5,674	)
	Interest income (expense), net	—			—			541			541
	Depreciation	(6,760		)	(1,191		)	(747		)	(8,698		)
	Amortization	(7,980		)	(971		)	—			(8,951		)
	Equity-based compensation	(6,595		)	(2,029		)	(5,679		)	(14,303		)
	Restructuring	(794		)	(2,359		)	(357		)	(3,510		)
	Changes in contingent consideration	29,368			—			—			29,368
	Asset impairment	(2,799		)	(65		)	—			(2,864		)
	Income (loss) before income taxes	$	13,208		$	(8,249	)	$	(19,050	)	$	(14,091	)
	Nine months ended September 30, 2013
	Net sales	$	193,241		$	65,299		$	—		$	258,540
	Segment profit (loss)	$	(2,327	)	$	3,531		$	(14,671	)	$	(13,467	)
	Interest income (expense), net	—			—			620			620
	Depreciation	(7,494		)	(1,142		)	(878		)	(9,514		)
	Amortization	(1,595		)	(971		)	—			(2,566		)
	Equity-based compensation	(3,042		)	(1,057		)	(4,956		)	(9,055		)
	Restructuring	(1,216		)	(497		)	(58		)	(1,771		)
	Income (loss) before income taxes	$	(15,674	)	$	(136	)	$	(19,943	)	$	(35,753	)
	The following table presents goodwill and total assets as of September 30, 2014 and December 31, 2013 (in thousands):
		LED & Solar			Data Storage			Unallocated			Total
	As of September 30, 2014
	Goodwill	$	91,521		$	—		$	—		$	91,521
	Total assets	$	388,745		$	33,936		$	533,717		$	956,398
	As of December 31, 2013
	Goodwill	$	91,348		$	—		$	—		$	91,348
	Total assets	$	359,464		$	37,910		$	550,595		$	947,969
	As of September 30, 2014 and December 31, 2013 unallocated assets were comprised principally of cash and cash equivalents, restricted cash and short-term investments.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2014
Fair Value Measurements	'
Fair Value Measurements	'
	Note 6— Fair Value Measurements
	We have categorized our assets and liabilities recorded at fair value based upon the fair value hierarchy. The levels of fair value hierarchy are as follows:
		·		Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access.
		·		Level 2 inputs utilize other-than-quoted prices that are observable, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs such as interest rates and yield curves that are observable at commonly quoted intervals.
		·		Level 3 inputs are unobservable and are typically based on our own assumptions, including situations where there is little, if any, market activity.
	In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, we categorize such assets or liabilities based on the lowest level input that is significant to the fair value measurement in its entirety. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset.
	Both observable and unobservable inputs may be used to determine the fair value of positions that are classified within the Level 3 category. As a result, the unrealized gains and losses for assets within the Level 3 category may include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in historical company data) inputs.
	The major categories of assets and liabilities measured on a recurring basis, at fair value, as of September 30, 2014 and December 31, 2013, are as follows (in thousands):
			September 30, 2014
			Level 1			Level 2		Level 3			Total
	Cash and cash equivalents
	U.S. treasuries		$	25,000		$	—	$	—		$	25,000
	Commercial paper		—			3,999		—			3,999
	Short-term investments
	U.S. treasuries		90,558			—		—			90,558
	Corporate debt		—			69,198		—			69,198
	Government agency securities		—			63,198		—			63,198
			December 31, 2013
			Level 1			Level 2		Level 3			Total
	Short-term investments
	U.S. treasuries		$	130,977		$	—	$	—		$	130,977
	Corporate debt		—			77,601		—			77,601
	Government agency securities		—			61,013		—			61,013
	Commercial paper		—			11,947		—			11,947
	Derivative instrument		—			907		—			907
	Contingent consideration		—			—		(29,368		)	(29,368		)
	Highly liquid investments with maturities of three months or less when purchased may be classified as cash equivalents. Such items may include liquid money market accounts, U.S. treasuries, government agency securities and corporate debt. The investments that are classified as cash equivalents are carried at cost, which approximates fair value. Accordingly, no gains or losses (realized/unrealized) have been incurred for cash equivalents. All investments classified as available-for-sale are recorded at fair value within short-term investments in the Consolidated Balance Sheets.
	In determining the fair value of our investments and levels, through a third-party service provider, we use pricing information from pricing services that value securities based on quoted market prices in active markets and matrix pricing. Matrix pricing is a mathematical valuation technique that does not rely exclusively on quoted prices of specific investments, but on the investment’s relationship to other benchmarked quoted securities. We have a process in place for investment valuations to facilitate identification and resolution of potentially erroneous prices. We review the information provided by the third-party service provider to record the fair value of our portfolio.
	Consistent with Level 1 measurement principles, U.S. treasuries are priced using active market prices of identical securities. Consistent with Level 2 measurement principles, corporate debt, government agency securities, commercial paper, and derivative instruments are priced with matrix pricing.
	We estimate the fair value of acquisition-related contingent consideration based on management’s probability-weighted present value of the consideration expected to be transferred during the remainder of the earn-out period, based on the forecast related to the milestones. The fair value of the contingent consideration is reassessed by us on a quarterly basis using additional information as it becomes available. Any change in the fair value of an acquisition’s contingent consideration liability results in a gain or loss that is recorded in the earnings of that period. This fair value measure is based on significant inputs not observed in the market and thus represents a Level 3 measurement. Fair value measurements characterized within Level 3 of the fair value hierarchy are measured based on unobservable inputs that are supported by little or no market activity and reflect our own assumptions in measuring fair value.
	The significant unobservable inputs used in the fair value measurements of our acquisition-related contingent consideration include our measures of the probability of the achievement of certain agreed upon milestones and may include future profitability and related cash flows of the acquired business or assets, impacted by appropriate discount rates. Significant increases (decreases) in any of these inputs in isolation would result in a significantly lower (higher) fair value measurement. Generally, a change in the assumptions used for the discount rates is accompanied by a directionally opposite change in the fair value measurement and a change in the assumptions used for the future cash flows is accompanied by a directionally similar change in the fair value measurement.
	A reconciliation of the amount in Level 3 is as follows (in thousands):
			Level 3
	Balance as of December 31, 2013		$	(29,368	)
	Addition of contingent consideration		—
	Payment on contingent consideration, net of adjustment		—
	Fair value adjustment of contingent consideration		29,368
	Balance as of September 30, 2014		$	—

Derivative_Financial_Instrumen

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2014
Derivative Financial Instruments	'
Derivative Financial Instruments	'
	Note 7 — Derivative Financial Instruments
	We use derivative financial instruments to minimize the impact of foreign exchange rate changes on earnings and cash flows. In the normal course of business, our operations are exposed to fluctuations in foreign exchange rates. In order to reduce the effect of fluctuating foreign currencies on short-term foreign currency-denominated intercompany transactions and other known foreign currency exposures, we enter into monthly forward contracts. We do not use derivative financial instruments for trading or speculative purposes. Our forward contracts are not expected to subject us to material risks due to exchange rate movements because gains and losses on these contracts are intended to offset exchange gains and losses on the underlying assets and liabilities. The forward contracts are marked-to-market through earnings. We conduct our derivative transactions with highly rated financial institutions in an effort to mitigate any material counterparty risk.
	During the three months ended December 31, 2013, we entered into an economic hedge in the form of Japanese Yen collars to minimize our exposure to changes in foreign currency exchange rates related to a particular receivable. The net fair value of these collars as of December 31, 2013 was approximately $0.9 million. During the second quarter of 2014, the collars were closed and resulted in a realized gain of $0.5 million. As of September 30, 2014, there were no outstanding derivative instruments.
		As of December 31, 2013
	(in thousands)	Component of	Fair		Maturity		Notional
			Value		Dates		Amount
	Not Designated as Hedges under ASC 815
	Foreign currency exchange forwards	Prepaid and other current assets	$	1	January 2014		$	4,700
	Foreign currency collar	Prepaid and other current assets	906		October 2014		34,069
	Total Derivative Instruments		$	907			$	38,769
			Amount of realized net gain (loss) and changes in the fair
			value of derivatives
		Location of realized net gain (loss) and	For the three months ended					For the nine months ended
			September 30,					September 30,
	(in thousands)	changes in the fair value of derivatives	2014		2013			2014			2013
	Foreign currency exchange forwards	Other operating, net	$	—	$	(11	)	$	(89	)	$	146
	Foreign currency collar	Other operating, net	—		—			(457		)	—
	These contracts were valued using market quotes in the secondary market for similar instruments (fair value Level 2, please see our footnote Fair Value Measurements).

Commitments_Contingencies_and_

Commitments, Contingencies and Other Matters	9 Months Ended
	Sep. 30, 2014
Commitments, Contingencies and Other Matters	'
Commitments, Contingencies and Other Matters	'
	Note 8— Commitments, Contingencies and Other Matters
	Restructuring and Other Charges
	During the first quarter of 2014, we announced the consolidation of our Ft. Collins, Colorado facility into our Plainview, New York facility and took additional measures to improve profitability in a challenging business environment. We expect to substantially complete the consolidation by the end of 2014. As a result of these actions we notified 49 employees of their termination from the Company. During the three and nine months ended September 30, 2014, we recorded restructuring charges relating to these actions of $0.7 million and $1.9 million, consisting of personnel severance and related costs. We expect to incur approximately $0.2 million and $0.1 million of additional personnel severance and related costs in our Data Storage segment in the fourth quarter of 2014 and 2015, respectively, and a lease charge of approximately $0.9 million in the fourth quarter of 2014, related to these actions. The reductions in headcount principally related to our Data Storage and MBE businesses.
	During the three months ended September 30, 2014 the Company undertook additional restructuring activities, including the consolidation of our Camarillo, CA facility into our Plainview, New York facility and additional headcount reductions to help contain costs and further improve profitability. We expect to substantially complete the consolidation by the end of 2014. As a result of these actions we notified 44 additional employees of their termination from the Company. During the three and nine months ended September 30, 2014, we recorded restructuring charges relating to these actions of $1.6 million, consisting of personnel severance and related costs. We expect to incur approximately $2.1 million of additional personnel severance and related costs and a lease charge of approximately $0.2 million, all of which are expected to be incurred in the fourth quarter of 2014. The reductions in head count principally related to our Data Storage businesses.
	During the three and nine months ended September 30, 2013, we took measures to improve profitability, including the restructuring of one of our international sales offices and consolidation of certain sales, business and administrative functions. As a result of these actions, we recorded restructuring charges of $1.2 million and $1.8 million, respectively.
	Restructuring Liability
	The following is a reconciliation of the restructuring liability through September 30, 2014 (in thousands):
		Rollforward of Restructuring Liability
		Balance as of		For the nine months ended September 30, 2014							Balance as of		Short-term
		January 1, 2014		Expense Incurred		Cash Payments			Adjustments		September 30, 2014		portion
	2012 Restructuring	$	195	$	—	$	(195	)	$	—	$	—	$	—
	2013 Restructuring	338		—		(338		)	—		—		—
	2014 Restructuring	—		3,510		(1,538		)	—		1,972		1,972
	Total	$	533	$	3,510	$	(2,071	)	$	—	$	1,972	$	1,972
	The balance of the short-term liability will be paid over the next 12 months.
	The following is a reconciliation of the restructuring liability through December 31, 2013 (in thousands):
		Rollforward of Restructuring Liability
		Balance as of		For the year ended December 31, 2013							Balance as of		Short-term
		January 1, 2013		Expense Incurred		Cash Payments			Adjustments		December 31, 2013		portion
	2012 Restructuring	$	1,875	$	—	$	(1,680	)	$	—	$	195	$	195
	2013 Restructuring	—		1,485		(1,147		)	—		338		338
	Total	$	1,875	$	1,485	$	(2,827	)	$	—	$	533	$	533
	Cumulative Translation Adjustment
	During the second quarter of 2014, the Company began executing a plan to liquidate our foreign subsidiary in Japan. Subsequent to third quarter end, in October 2014, the liquidation was completed. As a result of this liquidation we expect to realize into income the balance of the CTA at the time of liquidation. The balance in the CTA account as of September 30, 2014 was approximately $3.3 million. Upon liquidation during the three months ended December 31, 2014, we expect to record a gain of approximately $3.1 million, inclusive of the gain from the CTA.
	Legal Proceedings
	We are involved in various legal proceedings arising in the normal course of our business. We do not believe that the ultimate resolution of these matters will have a material adverse effect on our consolidated financial position, results of operations or cash flows.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2014
Basis of Presentation	'
Use of Estimates	'
	The preparation of financial statements in conformity with U.S. 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates made by management include: the best estimate of selling price for our products and services; allowance for doubtful accounts; inventory obsolescence; recoverability and useful lives of property, plant and equipment and identifiable intangible assets; investment valuations; fair value of derivatives; recoverability of goodwill and long lived assets; recoverability of deferred tax assets; liabilities for product warranty; accounting for acquisitions; accruals for contingencies; equity-based payments, including forfeitures and performance based vesting; and liabilities for tax uncertainties. Actual results could differ from those estimates.
Income (Loss) Per Common Share	'
	Income (Loss) Per Common Share
	The following table sets forth the reconciliation of basic weighted average shares outstanding and diluted weighted average shares outstanding (in thousands):
		Three months ended		Nine months ended
		September 30,		September 30,
		2014	2013	2014	2013
	Basic weighted average shares outstanding	39,401	38,841	39,317	38,774
	Dilutive effect of stock options and restricted stock	—	—	—	—
	Diluted weighted average shares outstanding	39,401	38,841	39,317	38,774
	Basic income (loss) per common share is computed using the basic weighted average number of common shares outstanding during the period. Diluted income (loss) per common share is computed using the diluted weighted average number of common shares which include any common equivalent shares calculated to be outstanding during the period. For the three months and nine months ended September 30, 2014 and 2013, we reported a net loss, and accordingly, the basic and diluted weighted average shares outstanding are equal because any increase to basic weighted average shares outstanding would be antidilutive. As a result, for the three and nine months ended September 30, 2014, we excluded 0.6 million and 0.7 million common equivalent shares and for both the three and nine months ended September 30, 2013, we excluded 0.6 million common equivalent shares.
	Additionally, not included above were additional stock options and restricted stock outstanding that had exercise or grant prices in excess of the average market value of our common stock during the period and are therefore antidilutive. There were 1.8 million and 1.5 million of such underlying shares for the three and nine months ended September 30, 2014, respectively. There were 1.0 million and 1.1 million of such underlying shares for the three and nine months ended September 30, 2013, respectively.
Revenue Recognition	'
	Revenue Recognition
	We recognize revenue when all of the following criteria have been met: persuasive evidence of an arrangement exists with a customer; delivery of the specified products has occurred or services have been rendered; prices are contractually fixed or determinable; and collectability is reasonably assured. Revenue is recorded including shipping and handling costs and excluding applicable taxes related to sales. A significant portion of our revenue is derived from contractual arrangements with customers that have multiple elements, such as systems, upgrades, components, spare parts, maintenance and service plans. For sales arrangements that contain multiple elements, we split the arrangement into separate units of accounting if the individually delivered elements have value to the customer on a standalone basis. We also evaluate whether multiple transactions with the same customer or related party should be considered part of a multiple element arrangement, whereby we assess, among other factors, whether the contracts or agreements are negotiated or executed within a short time frame of each other or if there are indicators that the contracts are negotiated in contemplation of each other. When we have separate units of accounting, we allocate revenue to each element based on the following selling price hierarchy: vendor-specific objective evidence (“VSOE”) if available; third party evidence (“TPE”) if VSOE is not available; or our best estimate of selling price (“BESP”) if neither VSOE nor TPE is available. We utilize BESP for the majority of the elements in our arrangements. The accounting guidance for selling price hierarchy did not include BESP for arrangements entered into prior to January 1, 2011; as such we recognized revenue for those arrangements as described below.
	We consider many facts when evaluating each of our sales arrangements to determine the timing of revenue recognition including the contractual obligations, the customer’s creditworthiness and the nature of the customer’s post-delivery acceptance provisions. Our system sales arrangements, including certain upgrades, generally include field acceptance provisions that may include functional or mechanical test procedures. For the majority of our arrangements, a customer source inspection of the system is performed in our facility or test data is sent to the customer documenting that the system is functioning to the agreed upon specifications prior to delivery. Historically, such source inspection or test data replicates the field acceptance provisions that will be performed at the customer’s site prior to final acceptance of the system. As such, we objectively demonstrate that the criteria specified in the contractual acceptance provisions are achieved prior to delivery and, therefore, we recognize revenue upon delivery since there is no substantive contingency remaining related to the acceptance provisions at that date, subject to the retention amount constraint described below. For new products, new applications of existing products or for products with substantive customer acceptance provisions where we cannot objectively demonstrate that the criteria specified in the contractual acceptance provisions have been achieved prior to delivery, revenue and the associated costs are deferred and fully recognized upon the receipt of final customer acceptance, assuming all other revenue recognition criteria have been met.
	Our system sales arrangements, including certain upgrades, generally do not contain provisions for right of return or forfeiture, refund, or other purchase price concessions. In the rare instances where such provisions are included, we defer all revenue until such rights expire. In many cases our products are sold with a billing retention, typically 10% of the sales price (the “retention amount”), which is typically payable by the customer when field acceptance provisions are completed. The amount of revenue recognized upon delivery of a system or upgrade, if any, is limited to the lower of i) the amount billed that is not contingent upon acceptance provisions or ii) the value of the arrangement consideration allocated to the delivered elements, if such sale is part of a multiple-element arrangement.
	For transactions entered into prior to January 1, 2011, under the accounting rules for multiple-element arrangements in place at that time, we deferred the greater of the retention amount or the relative fair value of the undelivered elements based on VSOE.  When we could not establish VSOE or TPE for all undelivered elements of an arrangement, revenue on the entire arrangement was deferred until the earlier of the point when we did have VSOE for all undelivered elements or the delivery of all elements of the arrangement.
	Our sales arrangements, including certain upgrades, generally include installation. The installation process is not deemed essential to the functionality of the equipment since it is not complex; that is, it does not require significant changes to the features or capabilities of the equipment or involve building elaborate interfaces or connections subsequent to factory acceptance. We have a demonstrated history of consistently completing installations in a timely manner and can reliably estimate the costs of such activities. Most customers engage us to perform the installation services, although there are other third-party providers with sufficient knowledge who could complete these services. Based on these factors, we deem the installation of our systems to be inconsequential or perfunctory relative to the system as a whole, and as a result, do not consider such services to be a separate element of the arrangement. As such, we accrue the cost of the installation at the time of revenue recognition for the system.
	In Japan, where our contractual terms with customers generally specify title and risk and rewards of ownership transfer upon customer acceptance, revenue is recognized upon the receipt of written customer acceptance. During the fourth quarter of fiscal 2013, we began using a distributor for almost all of our product and service sales to customers in Japan. Title passes to the distributor upon shipment, however, due to customary local business practices, the risk and rewards of ownership of our system sales transfer to the end-customers upon their acceptance.  As such, we recognize revenue upon receipt of written acceptance from the end customer.
	Revenue related to maintenance and service contracts is recognized ratably over the applicable contract term. Component and spare part revenues are recognized at the time of delivery in accordance with the terms of the applicable sales arrangement.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern: In August 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” The amendments in this ASU apply to all entities and provide guidance on 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 ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2016; early application is permitted. We do not expect the application of this guidance to have a material impact on our consolidated financial statements.
	Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period: In June 2014, the FASB issued ASU No. 2014-12, “Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period” (Topic 718).  The amendments in this ASU require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015; earlier adoption is permitted. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements.
	Revenue from Contracts with Customers: In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (Topic 606).  ASU No. 2014-09 requires that an entity 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. The standard outlines a five-step model to be used to make the revenue recognition determination and requires new financial statement disclosures. The standard is effective for interim and annual periods beginning after December 15, 2016 and allows entities to choose among different transition alternatives. We are evaluating the impact of adopting the standard on our consolidated financial statements and related financial statement disclosures and we have not yet determined which method of adoption will be selected.
	Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity: In April 2014, the FASB issued ASU No. 2014-08 that changes the threshold for reporting discontinued operations and adds new disclosures. The new guidance defines a discontinued operation as a disposal of a component or group of components that is disposed of or is classified as held for sale and “represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” For disposals of individually significant components that do not qualify as discontinued operations, an entity must disclose pre-tax earnings of the disposed component. For public business entities, this guidance is effective prospectively for all disposals (or classifications as held for sale) of components of an entity that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. Early adoption is permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued or available for issuance. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements.
	Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists: In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists.” ASU 2013-11 requires entities to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when settlement in this manner is available under the tax law. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. We adopted this as of January 1, 2014 and it did not have a material impact on our consolidated financial statements.
	Presentation of Financial Statements: In April 2013, the FASB issued ASU No. 2013-07, “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.” The objective of ASU 2013-07 is to clarify when an entity should apply the liquidation basis of accounting. The update provides principles for the recognition and measurement of assets and liabilities and requirements for financial statements prepared using the liquidation basis of accounting. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. We adopted this as of January 1, 2014 and will evaluate the materiality of its impact on our consolidated financial statements when there are any indications that liquidation is imminent.
	Parent’s Accounting for the Cumulative Translation Adjustment: In March 2013, the FASB issued ASU No. 2013-05, “Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” This new standard is intended to resolve diversity in practice regarding the release into net income of a cumulative translation adjustment (“CTA”) upon derecognition of a subsidiary or group of assets within a foreign entity. ASU No. 2013-05 is effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. We have adopted this as of January 1, 2014 and currently anticipate that it could have an impact on our consolidated financial statements, in the event of derecognition of a foreign subsidiary in 2014 or thereafter. During the second quarter of 2014, the Company began executing a plan to liquidate our foreign subsidiary in Japan. Please see note Commitments, Contingencies and Other Matters for additional information.

Basis_of_Presentation_Tables

Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2014
Basis of Presentation	'
Reconciliation of basic weighted average shares outstanding and diluted weighted average shares outstanding	'
	The following table sets forth the reconciliation of basic weighted average shares outstanding and diluted weighted average shares outstanding (in thousands):
		Three months ended		Nine months ended
		September 30,		September 30,
		2014	2013	2014	2013
	Basic weighted average shares outstanding	39,401	38,841	39,317	38,774
	Dilutive effect of stock options and restricted stock	—	—	—	—
	Diluted weighted average shares outstanding	39,401	38,841	39,317	38,774

Balance_Sheet_Information_Tabl

Balance Sheet Information (Tables)	9 Months Ended
	Sep. 30, 2014
Balance Sheet Information	'
Schedule of available-for-sale securities and gains and losses in accumulated other comprehensive income (loss)	'
	Total available-for-sale securities and gains and losses in Accumulated Other Comprehensive Income (Loss) consist of the following (in thousands):
		September 30, 2014
		Amortized			Gains in			Losses in			Estimated Fair
		Cost			Accumulated			Accumulated			Value
					Other			Other
					Comprehensive			Comprehensive
					Income			Income
	U.S. treasuries	$	90,523		$	35		$	(1	)	$	90,557
	Corporate debt	69,109			93			(4		)	69,198
	Government agency securities	63,191			8			—			63,199
	Total available-for-sale securities	$	222,823		$	136		$	(5	)	$	222,954
		December 31, 2013
		Amortized			Gains in			Losses in			Estimated Fair
		Cost			Accumulated			Accumulated			Value
					Other			Other
					Comprehensive			Comprehensive
					Income			Income
	U.S. treasuries	$	130,956		$	22		$	(1	)	$	130,977
	Corporate debt	77,582			55			(36		)	77,601
	Government agency securities	61,004			9			—			61,013
	Commercial paper	11,947			—			—			11,947
	Total available-for-sale securities	$	281,489		$	86		$	(37	)	$	281,538
Summary of fair value of short-term investments that have been in an unrealized loss position for less than 12 months	'
	The table below shows the fair value of short-term investments that have been in an unrealized loss position for less than 12 months (in thousands):
		September 30, 2014
		Less than 12 months
		Estimated Fair			Gross Unrealized
		Value			Losses
	U.S. treasuries	$	15,006		$	(1	)
	Corporate debt	7,221			(4		)
	Total	$	22,227		$	(5	)
		December 31, 2013
		Less than 12 months
		Estimated Fair			Gross Unrealized
		Value			Losses
	Corporate debt	$	37,654		$	(36	)
	U. S. treasuries	29,068			(1		)
	Total	$	66,722		$	(37	)
Schedule of contractual maturities of available-for-sale debt securities	'
	Contractual maturities of available-for-sale debt securities are as follows (in thousands):
		September 30, 2014
		Estimated Fair Value
	Due in one year or less	$	135,948
	Due in 1–2 years	87,006
	Total available-for-sale securities	$	222,954
Schedule of inventories	'
	Inventories are stated at the lower of cost (principally first-in, first-out) or market. Inventories consist of (in thousands):
		September 30,			December 31,
		2014			2013
	Materials	$	26,305		$	34,301
	Work in process	15,169			12,900
	Finished goods	5,120			12,525
		$	46,594		$	59,726
Schedule of changes in goodwill	'
	Changes in our goodwill are as follows (in thousands):
	Beginning balance as of December 31, 2013	$	91,348
	Purchase price adjustment (see Business Combinations)	173
	Ending balance as of September 30, 2014	$	91,521
Schedule of changes in warranty liability	'
	Changes in our warranty liability during the period are as follows (in thousands):
		September 30,
		2014			2013
	Balance as of the beginning of period	$	5,662		$	4,942
	Warranties issued during the period	2,536			2,778
	Settlements made during the period	(3,160		)	(3,315		)
	Changes in estimate during the period	259			—
	Balance as of the end of period	$	5,297		$	4,405
Schedule of the components of accumulated other comprehensive income	'
	The components of accumulated other comprehensive income are (in thousands):
		Gross			Taxes			Net
	As of September 30, 2014
	Translation adjustments	$	5,689		$	(392	)	$	5,297
	Minimum pension liability	(1,160		)	424			(736		)
	Unrealized gain on available-for-sale securities	131			(18		)	113
	Accumulated other comprehensive income	$	4,660		$	14		$	4,674
		Gross			Taxes			Net
	As of December 31, 2013
	Translation adjustments	$	5,718		$	(392	)	$	5,326
	Minimum pension liability	(1,160		)	424			(736		)
	Unrealized gain on available-for-sale securities	49			(18		)	31
	Accumulated other comprehensive income	$	4,607		$	14		$	4,621
Summary of share activities impacting common stock and additional paid-in-capital balances	'
	Summary share activities impacting our common stock and additional paid-in capital balances are as follows (in thousands):
		For the nine months ended
		September 30, 2014
		Shares
	Restricted Stock
	Grants	221
	Gross Vesting	173
	Shares Withheld to Cover Taxes & Cancelled	(57	)
	Net Shares Vested	116
	Stock Options
	Exercised	402

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Information	'
Information related to reportable segments and a reconciliation of segment profit (loss) to income (loss) before income taxes	'
	The following table presents certain data pertaining to our reportable segments and a reconciliation of segment profit (loss) to income (loss) before income taxes for the three months ended September 30, 2014 and 2013, respectively (in thousands):
		LED & Solar			Data Storage			Unallocated			Total
	Three months ended September 30, 2014
	Net sales	$	76,850		$	16,491		$	—		$	93,341
	Segment profit (loss)	$	3,767		$	(1,417	)	$	(4,118	)	$	(1,768	)
	Interest income (expense), net	—			—			305			305
	Depreciation	(2,267		)	(417		)	(216		)	(2,900		)
	Amortization	(2,825		)	(324		)	—			(3,149		)
	Equity-based compensation	(2,083		)	(647		)	(1,760		)	(4,490		)
	Restructuring	(557		)	(1,403		)	(357		)	(2,317		)
	Asset impairment	(2,799		)	(65		)	—			(2,864		)
	Income (loss) before income taxes	$	(6,764	)	$	(4,273	)	$	(6,146	)	$	(17,183	)
	Three months ended September 30, 2013
	Net sales	$	75,001		$	24,323		$	—		$	99,324
	Segment profit (loss)	$	801		$	2,570		$	(5,210	)	$	(1,839	)
	Interest income (expense), net	—			—			192			192
	Depreciation	(2,524		)	(435		)	(281		)	(3,240		)
	Amortization	(531		)	(324		)	—			(855		)
	Equity-based compensation	(1,016		)	(439		)	(1,308		)	(2,763		)
	Restructuring	(793		)	(447		)	—			(1,240		)
	Income (loss) before income taxes	$	(4,063	)	$	925		$	(6,607	)	$	(9,745	)
	The following table presents certain data pertaining to our reportable segments and a reconciliation of segment profit (loss) to income (loss) before income taxes for the nine months ended September 30, 2014 and 2013, respectively (in thousands):
		LED & Solar			Data Storage			Unallocated			Total
	Nine months ended September 30, 2014
	Net sales	$	224,759		$	54,545		$	—		$	279,304
	Segment profit (loss)	$	8,768		$	(1,634	)	$	(12,808	)	$	(5,674	)
	Interest income (expense), net	—			—			541			541
	Depreciation	(6,760		)	(1,191		)	(747		)	(8,698		)
	Amortization	(7,980		)	(971		)	—			(8,951		)
	Equity-based compensation	(6,595		)	(2,029		)	(5,679		)	(14,303		)
	Restructuring	(794		)	(2,359		)	(357		)	(3,510		)
	Changes in contingent consideration	29,368			—			—			29,368
	Asset impairment	(2,799		)	(65		)	—			(2,864		)
	Income (loss) before income taxes	$	13,208		$	(8,249	)	$	(19,050	)	$	(14,091	)
	Nine months ended September 30, 2013
	Net sales	$	193,241		$	65,299		$	—		$	258,540
	Segment profit (loss)	$	(2,327	)	$	3,531		$	(14,671	)	$	(13,467	)
	Interest income (expense), net	—			—			620			620
	Depreciation	(7,494		)	(1,142		)	(878		)	(9,514		)
	Amortization	(1,595		)	(971		)	—			(2,566		)
	Equity-based compensation	(3,042		)	(1,057		)	(4,956		)	(9,055		)
	Restructuring	(1,216		)	(497		)	(58		)	(1,771		)
	Income (loss) before income taxes	$	(15,674	)	$	(136	)	$	(19,943	)	$	(35,753	)
Schedule of reconciliation of segment assets to consolidated assets	'
	The following table presents goodwill and total assets as of September 30, 2014 and December 31, 2013 (in thousands):
		LED & Solar			Data Storage			Unallocated			Total
	As of September 30, 2014
	Goodwill	$	91,521		$	—		$	—		$	91,521
	Total assets	$	388,745		$	33,936		$	533,717		$	956,398
	As of December 31, 2013
	Goodwill	$	91,348		$	—		$	—		$	91,348
	Total assets	$	359,464		$	37,910		$	550,595		$	947,969

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Measurements	'
Schedule of assets and liabilities measured on a recurring basis, at fair value	'
	The major categories of assets and liabilities measured on a recurring basis, at fair value, as of September 30, 2014 and December 31, 2013, are as follows (in thousands):
		September 30, 2014
		Level 1			Level 2		Level 3			Total
	Cash and cash equivalents
	U.S. treasuries	$	25,000		$	—	$	—		$	25,000
	Commercial paper	—			3,999		—			3,999
	Short-term investments
	U.S. treasuries	90,558			—		—			90,558
	Corporate debt	—			69,198		—			69,198
	Government agency securities	—			63,198		—			63,198
		December 31, 2013
		Level 1			Level 2		Level 3			Total
	Short-term investments
	U.S. treasuries	$	130,977		$	—	$	—		$	130,977
	Corporate debt	—			77,601		—			77,601
	Government agency securities	—			61,013		—			61,013
	Commercial paper	—			11,947		—			11,947
	Derivative instrument	—			907		—			907
	Contingent consideration	—			—		(29,368		)	(29,368		)
Schedule of the reconciliation of the amount in Level 3	'
	A reconciliation of the amount in Level 3 is as follows (in thousands):
		Level 3
	Balance as of December 31, 2013	$	(29,368	)
	Addition of contingent consideration	—
	Payment on contingent consideration, net of adjustment	—
	Fair value adjustment of contingent consideration	29,368
	Balance as of September 30, 2014	$	—

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2014
Derivative Financial Instruments	'
Schedule of notional amount and fair value of derivatives	'
		As of December 31, 2013
	(in thousands)	Component of	Fair		Maturity		Notional
			Value		Dates		Amount
	Not Designated as Hedges under ASC 815
	Foreign currency exchange forwards	Prepaid and other current assets	$	1	January 2014		$	4,700
	Foreign currency collar	Prepaid and other current assets	906		October 2014		34,069
	Total Derivative Instruments		$	907			$	38,769
Schedule of derivative realized net gain (loss)	'
			Amount of realized net gain (loss) and changes in the fair
			value of derivatives
		Location of realized net gain (loss) and	For the three months ended					For the nine months ended
			September 30,					September 30,
	(in thousands)	changes in the fair value of derivatives	2014		2013			2014			2013
	Foreign currency exchange forwards	Other operating, net	$	—	$	(11	)	$	(89	)	$	146
	Foreign currency collar	Other operating, net	—		—			(457		)	—

Commitments_Contingencies_and_1

Commitments, Contingencies and Other Matters (Tables)	9 Months Ended
	Sep. 30, 2014
Commitments, Contingencies and Other Matters	'
Schedule of reconciliation of restructuring liability	'
	The following is a reconciliation of the restructuring liability through September 30, 2014 (in thousands):
		Rollforward of Restructuring Liability
		Balance as of		For the nine months ended September 30, 2014							Balance as of		Short-term
		January 1, 2014		Expense Incurred		Cash Payments			Adjustments		September 30, 2014		portion
	2012 Restructuring	$	195	$	—	$	(195	)	$	—	$	—	$	—
	2013 Restructuring	338		—		(338		)	—		—		—
	2014 Restructuring	—		3,510		(1,538		)	—		1,972		1,972
	Total	$	533	$	3,510	$	(2,071	)	$	—	$	1,972	$	1,972
	The following is a reconciliation of the restructuring liability through December 31, 2013 (in thousands):
		Rollforward of Restructuring Liability
		Balance as of		For the year ended December 31, 2013							Balance as of		Short-term
		January 1, 2013		Expense Incurred		Cash Payments			Adjustments		December 31, 2013		portion
	2012 Restructuring	$	1,875	$	—	$	(1,680	)	$	—	$	195	$	195
	2013 Restructuring	—		1,485		(1,147		)	—		338		338
	Total	$	1,875	$	1,485	$	(2,827	)	$	—	$	533	$	533

Basis_of_Presentation_Details

Basis of Presentation (Details)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Basis of Presentation	'	'	'	'
Number of weeks in each fiscal quarter for 52-week fiscal year	'	'	'91 days	'91 days
Income (loss) per common share:	'	'	'	'
Basic weighted average shares outstanding	39,401	38,841	39,317	38,774
Diluted weighted average shares outstanding	39,401	38,841	39,317	38,774

Basis_of_Presentation_Details_

Basis of Presentation (Details 2)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income (Loss) Per Common Share	'	'	'	'
Common equivalent shares excluded from computation that would have otherwise been dilutive	0.6	0.6	0.7	0.6
Revenue Recognition	'	'	'	'
Revenue retention percentage	'	'	10.00%	'
Stock options and Restricted stock	'	'	'	'
Income (Loss) Per Common Share	'	'	'	'
Antidilutive securities excluded from the computation of earnings per share (in shares)	1.8	1	1.5	1.1

Business_Combinations_Details

Business Combinations (Details) (USD $)	9 Months Ended	0 Months Ended	3 Months Ended					3 Months Ended	12 Months Ended
	Sep. 30, 2014	Oct. 01, 2013	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Oct. 01, 2013	Mar. 31, 2014	Dec. 31, 2014	Sep. 30, 2014
		Synos	Synos	Synos	Synos	Synos	Synos	Synos	Synos	Synos
						item		Consideration One - Customer purchase orders	Consideration Two - Revenue and gross margin	Consideration Two - Revenue and gross margin
								First Milestone	Second Milestone	Second Milestone
Business combination	'	'	'	'	'	'	'	'	'	'
Percentage of outstanding common shares and voting interest acquired	'	'	'	'	'	'	100.00%	'	'	'
Aggregate fair value of the contingent consideration arrangement	'	'	'	'	'	$29,400,000	'	'	'	'
Reversal of contingent consideration liability	-29,368,000	'	'	'	29,400,000	'	'	20,200,000	9,200,000	'
Number of contingent payments	'	'	'	'	'	2	'	'	'	'
Maximum potential value of contingent consideration contractually outstanding	'	'	'	'	'	'	'	'	'	75,000,000
Working capital adjustment	'	2,700,000	'	1,300,000	'	'	'	'	'	'
Decrease in working capital adjustment	'	'	'	1,400,000	'	'	'	'	'	'
Increase in goodwill as result of working capital adjustment	173,000	'	'	200,000	'	'	'	'	'	'
Reduction in accrued expenses as a result of working capital adjustment	'	'	'	1,200,000	'	'	'	'	'	'
Working capital adjustment payment received	'	'	$1,300,000	'	'	'	'	'	'	'

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Taxes	'	'	'	'
Effective tax benefit rate (as a percent)	18.70%	38.20%	28.80%	43.60%
U.S. federal statutory rate (as a percent)	'	'	35.00%	35.00%
Release of liabilities relating to uncertain tax positions resulting from settlement of 2010 IRS examination	$2.30	'	'	'

Balance_Sheet_Information_Deta

Balance Sheet Information (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Total available-for-sale securities	'	'	'	'	'
Amortized Cost	$222,823,000	'	$222,823,000	'	$281,489,000
Gains in Accumulated Other Comprehensive Income	136,000	'	136,000	'	86,000
Losses in Accumulated Other Comprehensive Income	-5,000	'	-5,000	'	-37,000
Estimated Fair Value	222,954,000	'	222,954,000	'	281,538,000
Short-term investments, unrealized loss position fair value	'	'	'	'	'
Less than 12 months, fair value	22,227,000	'	22,227,000	'	66,722,000
Short-term investments, gross unrealized loss	'	'	'	'	'
Less than 12 months, gross unrealized loss	-5,000	'	-5,000	'	-37,000
Proceeds from sales and maturities of available-for-sale securities	94,800,000	150,500,000	216,100,000	422,900,000	'
Gross realized gains on available-for-sale securities	'	'	'	100,000	'
Estimated fair value of contractual maturities of available-for-sale securities	'	'	'	'	'
Due in one year or less	135,948,000	'	135,948,000	'	'
Due in 1-2 years	87,006,000	'	87,006,000	'	'
Total available-for-sale securities	222,954,000	'	222,954,000	'	281,538,000
U.S. treasuries	'	'	'	'	'
Total available-for-sale securities	'	'	'	'	'
Amortized Cost	90,523,000	'	90,523,000	'	130,956,000
Gains in Accumulated Other Comprehensive Income	35,000	'	35,000	'	22,000
Losses in Accumulated Other Comprehensive Income	-1,000	'	-1,000	'	-1,000
Estimated Fair Value	90,557,000	'	90,557,000	'	130,977,000
Short-term investments, unrealized loss position fair value	'	'	'	'	'
Less than 12 months, fair value	15,006,000	'	15,006,000	'	29,068,000
Short-term investments, gross unrealized loss	'	'	'	'	'
Less than 12 months, gross unrealized loss	-1,000	'	-1,000	'	-1,000
Corporate debt	'	'	'	'	'
Total available-for-sale securities	'	'	'	'	'
Amortized Cost	69,109,000	'	69,109,000	'	77,582,000
Gains in Accumulated Other Comprehensive Income	93,000	'	93,000	'	55,000
Losses in Accumulated Other Comprehensive Income	-4,000	'	-4,000	'	-36,000
Estimated Fair Value	69,198,000	'	69,198,000	'	77,601,000
Short-term investments, unrealized loss position fair value	'	'	'	'	'
Less than 12 months, fair value	7,221,000	'	7,221,000	'	37,654,000
Short-term investments, gross unrealized loss	'	'	'	'	'
Less than 12 months, gross unrealized loss	-4,000	'	-4,000	'	-36,000
Government agency securities	'	'	'	'	'
Total available-for-sale securities	'	'	'	'	'
Amortized Cost	63,191,000	'	63,191,000	'	61,004,000
Gains in Accumulated Other Comprehensive Income	8,000	'	8,000	'	9,000
Estimated Fair Value	63,199,000	'	63,199,000	'	61,013,000
Commercial paper	'	'	'	'	'
Total available-for-sale securities	'	'	'	'	'
Amortized Cost	'	'	'	'	11,947,000
Estimated Fair Value	'	'	'	'	$11,947,000

Balance_Sheet_Information_Deta1

Balance Sheet Information (Details 2) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Restricted Cash	'	'
Restricted cash	$487,000	$2,738,000
Accounts Receivable, Net	'	'
Allowance for doubtful accounts receivable (in dollars)	900,000	2,400,000
Collection relating to previously reserved accounts	1,900,000	'
Inventories	'	'
Materials	26,305,000	34,301,000
Work in process	15,169,000	12,900,000
Finished goods	5,120,000	12,525,000
Inventories	46,594,000	59,726,000
Collateral for Bank Guarantees	'	'
Restricted Cash	'	'
Restricted cash	$500,000	$2,700,000

Balance_Sheet_Information_Deta2

Balance Sheet Information (Details 3) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014
Property, plant and equipment, net	'	'
Transfers from property, plant and equipment	$2,700,000	$2,700,000
Transfers to assets held for sale	2,700,000	2,700,000
Asset impairment	2,864,000	2,864,000
Goodwill	'	'
Balance at the beginning of the period	'	91,348,000
Purchase price adjustment (See Business Combinations)	'	173,000
Balance at the end of the period	91,521,000	91,521,000
Land | LED And Solar	'	'
Property, plant and equipment, net	'	'
Asset impairment	800,000	800,000
Machinery and equipment | Asia	'	'
Property, plant and equipment, net	'	'
Asset impairment	1,600,000	1,600,000
Building and improvements | LED And Solar	'	'
Property, plant and equipment, net	'	'
Asset impairment	400,000	400,000
Property, Plant and Equipment	'	'
Property, plant and equipment, net	'	'
Asset impairment	2,400,000	2,400,000
Reduction in property, plant and equipment	5,100,000	5,100,000
Property, Plant and Equipment | Machinery and equipment | Tools	'	'
Property, plant and equipment, net	'	'
Assets held for sale	2,900,000	2,900,000
Assets converted and sold	'	4,600,000
Aggregate selling price	'	$7,000,000

Balance_Sheet_Information_Deta3

Balance Sheet Information (Details 4) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Cost Method Investment	'	'	'
Carrying value of the investment	$19,400,000	'	$16,900,000
Customer Deposits and Deferred Revenue	'	'	'
Customer deposits	35,800,000	'	27,500,000
Accrued Warranty	'	'	'
Balance as of the beginning of period	5,662,000	4,942,000	'
Warranties issued during the period	2,536,000	2,778,000	'
Settlements made during the period	-3,160,000	-3,315,000	'
Changes in estimates during the period	259,000	'	'
Balance as of the end of period	$5,297,000	$4,405,000	'
Maximum	'	'	'
Cost Method Investment	'	'	'
Percentage ownership of cost method investee	20.00%	'	'

Balance_Sheet_Information_Deta4

Balance Sheet Information (Details 5) (Mortgage Payable, USD $)	Sep. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Mortgage Payable	'	'
Debt	'	'
Mortgage payable outstanding	$1.90	$2.10
Annual interest rate accrued on mortgage (as a percent)	7.91%	'
Fair value of debt instrument	$2	$2.30

Balance_Sheet_Information_Deta5

Balance Sheet Information (Details 6) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accumulated Other Comprehensive Income	'	'
Gross	$4,660	$4,607
Taxes	14	14
Net	4,674	4,621
Translation adjustment	'	'
Accumulated Other Comprehensive Income	'	'
Gross	5,689	5,718
Taxes	-392	-392
Net	5,297	5,326
Minimum pension liability	'	'
Accumulated Other Comprehensive Income	'	'
Gross	-1,160	-1,160
Taxes	424	424
Net	-736	-736
Unrealized gain on available for sale securities	'	'
Accumulated Other Comprehensive Income	'	'
Gross	131	49
Taxes	-18	-18
Net	$113	$31

Balance_Sheet_Information_Deta6

Balance Sheet Information (Details 7)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Restricted Stock	'
Equity	'
Grants (in shares)	221
Gross Vesting (in shares)	173
Shares Withheld to Cover Taxes & Cancelled	-57
Net Shares Vested	116
Stock options	'
Equity	'
Exercised (in shares)	402

Segment_Information_Details

Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
			item
Segment Information	'	'	'	'	'
Number of operating segments	'	'	5	'	'
Number of reportable segments	'	'	2	'	'
Reconciliation of Segment profit (loss) to Income (loss) from continuing operations before income tax	'	'	'	'	'
Net sales	$93,341	$99,324	$279,304	$258,540	'
Segment profit (Loss)	-1,768	-1,839	-5,674	-13,467	'
Interest income (expense), net	305	192	541	620	'
Depreciation	-2,900	-3,240	-8,698	-9,514	'
Amortization	-3,149	-855	-8,951	-2,566	'
Equity-based compensation	-4,490	-2,763	-14,303	-9,055	'
Restructuring	-2,317	-1,240	-3,510	-1,771	-1,485
Changes in contingent consideration	'	'	29,368	'	'
Asset impairment	-2,864	'	-2,864	'	'
Income (loss) before income taxes	-17,183	-9,745	-14,091	-35,753	'
Operating segment | LED And Solar	'	'	'	'	'
Reconciliation of Segment profit (loss) to Income (loss) from continuing operations before income tax	'	'	'	'	'
Net sales	76,850	75,001	224,759	193,241	'
Segment profit (Loss)	3,767	801	8,768	-2,327	'
Depreciation	-2,267	-2,524	-6,760	-7,494	'
Amortization	-2,825	-531	-7,980	-1,595	'
Equity-based compensation	-2,083	-1,016	-6,595	-3,042	'
Restructuring	-557	-793	-794	-1,216	'
Changes in contingent consideration	'	'	29,368	'	'
Asset impairment	-2,799	'	-2,799	'	'
Income (loss) before income taxes	-6,764	-4,063	13,208	-15,674	'
Operating segment | Data Storage	'	'	'	'	'
Reconciliation of Segment profit (loss) to Income (loss) from continuing operations before income tax	'	'	'	'	'
Net sales	16,491	24,323	54,545	65,299	'
Segment profit (Loss)	-1,417	2,570	-1,634	3,531	'
Depreciation	-417	-435	-1,191	-1,142	'
Amortization	-324	-324	-971	-971	'
Equity-based compensation	-647	-439	-2,029	-1,057	'
Restructuring	-1,403	-447	-2,359	-497	'
Asset impairment	-65	'	-65	'	'
Income (loss) before income taxes	-4,273	925	-8,249	-136	'
Unallocated Corporate	'	'	'	'	'
Reconciliation of Segment profit (loss) to Income (loss) from continuing operations before income tax	'	'	'	'	'
Segment profit (Loss)	-4,118	-5,210	-12,808	-14,671	'
Interest income (expense), net	305	192	541	620	'
Depreciation	-216	-281	-747	-878	'
Equity-based compensation	-1,760	-1,308	-5,679	-4,956	'
Restructuring	-357	'	-357	-58	'
Income (loss) before income taxes	($6,146)	($6,607)	($19,050)	($19,943)	'

Segment_Information_Details_2

Segment Information (Details 2) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Reconciliation of Segment goodwill and total assets to Consolidated goodwill and total assets	'	'
Goodwill	$91,521	$91,348
Total assets	956,398	947,969
Operating segment | LED And Solar	'	'
Reconciliation of Segment goodwill and total assets to Consolidated goodwill and total assets	'	'
Goodwill	91,521	91,348
Total assets	388,745	359,464
Operating segment | Data Storage	'	'
Reconciliation of Segment goodwill and total assets to Consolidated goodwill and total assets	'	'
Total assets	33,936	37,910
Unallocated Corporate	'	'
Reconciliation of Segment goodwill and total assets to Consolidated goodwill and total assets	'	'
Total assets	$533,717	$550,595

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Cash and cash equivalents	$264,008	$210,799	$247,666	$384,557
Short-term investments	222,954	281,538	'	'
Assets and liabilities measured on a recurring basis | Level 1 | U.S. treasuries	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Cash and cash equivalents	25,000	'	'	'
Short-term investments	90,558	130,977	'	'
Assets and liabilities measured on a recurring basis | Level 2	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Derivative instrument	'	907	'	'
Assets and liabilities measured on a recurring basis | Level 2 | Commercial paper	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Cash and cash equivalents	3,999	'	'	'
Short-term investments	'	11,947	'	'
Assets and liabilities measured on a recurring basis | Level 2 | Corporate debt	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Short-term investments	69,198	77,601	'	'
Assets and liabilities measured on a recurring basis | Level 2 | Government agency securities	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Short-term investments	63,198	61,013	'	'
Assets and liabilities measured on a recurring basis | Level 3	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Contingent consideration	'	-29,368	'	'
Assets and liabilities measured on a recurring basis | Fair Value	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Derivative instrument	'	907	'	'
Contingent consideration	'	-29,368	'	'
Assets and liabilities measured on a recurring basis | Fair Value | U.S. treasuries	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Cash and cash equivalents	25,000	'	'	'
Short-term investments	90,558	130,977	'	'
Assets and liabilities measured on a recurring basis | Fair Value | Commercial paper	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Cash and cash equivalents	3,999	'	'	'
Short-term investments	'	11,947	'	'
Assets and liabilities measured on a recurring basis | Fair Value | Corporate debt	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Short-term investments	69,198	77,601	'	'
Assets and liabilities measured on a recurring basis | Fair Value | Government agency securities	'	'	'	'
Major categories of assets and liabilities measured on a recurring basis, at fair value	'	'	'	'
Short-term investments	$63,198	$61,013	'	'

Fair_Value_Measurements_Detail1

Fair Value Measurements (Details 2) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Reconciliation of the amount in Level 3	'
Balance at the beginning of the period	($29,368)
Fair value adjustment of contingent consideration	$29,368

Derivative_Financial_Instrumen2

Derivative Financial Instruments (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Jun. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
		Foreign currency exchange forwards	Foreign currency exchange forwards	Foreign currency exchange forwards	Foreign currency collar	Foreign currency collar	Not Designated as Hedges	Not Designated as Hedges	Not Designated as Hedges
								Foreign currency exchange forwards	Foreign currency collar
Derivative financial instruments	'	'	'	'	'	'	'	'	'
Realized gain	'	'	'	'	$500,000	'	'	'	'
Outstanding derivative instruments	0	'	'	'	'	'	'	'	'
Fair value of derivative assets	'	'	'	'	'	'	907,000	1,000	906,000
Notional amount of derivative instruments	'	'	'	'	'	'	38,769,000	4,700,000	34,069,000
Amount of realized net gain (loss) and changes in the fair value of derivatives	'	($11,000)	($89,000)	$146,000	'	($457,000)	'	'	'

Commitments_Contingencies_and_2

Commitments, Contingencies and Other Matters (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Fort Collins CO Facility Consolidation

Camarillo, CA Facility Consolidation and Other

International Sales Office and Sales, Business, and Administrative Consolidation

International Sales Office and Sales, Business, and Administrative Consolidation

Data Storage

Data Storage

Data Storage

Data Storage

Data Storage

Data Storage

Lease-related and other transition costs

Lease-related and other transition costs

item

item

Fort Collins CO Facility Consolidation

Fort Collins CO Facility Consolidation

Fort Collins CO Facility Consolidation

Camarillo, CA Facility Consolidation and Other

Camarillo, CA Facility Consolidation and Other

Camarillo, CA Facility Consolidation and Other

employee

Personnel severance and related costs

Personnel severance and related costs

employee

Personnel severance and related costs

Personnel severance and related costs

Restructuring and other charges

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of employees impacted

'

'

'

'

'

'

'

'

'

49

'

'

44

'

'

Restructuring charges

$2,317,000

$1,240,000

$3,510,000

$1,771,000

$1,485,000

'

'

$1,200,000

$1,800,000

'

$700,000

$1,900,000

'

$1,600,000

$1,600,000

Additional restructuring charges throughout the remainder of 2014

'

'

'

'

'

900,000

200,000

'

'

'

'

200,000

'

2,100,000

'

Additional restructuring charges in 2015

'

'

'

'

'

'

'

'

'

'

'

$100,000

'

'

'

Number of international sales offices restructured

'

'

'

'

'

'

'

1

1

'

'

'

'

'

'

Commitments_Contingencies_and_3

Commitments, Contingencies and Other Matters (Details 2) (USD $)	3 Months Ended			9 Months Ended		12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Reconciliation of the restructuring liability	'	'	'	'	'	'
Balance at the beginning of the period	$1,972,000	'	'	$533,000	$1,875,000	$1,875,000
Expense Incurred	'	2,317,000	1,240,000	3,510,000	1,771,000	1,485,000
Cash Payments	'	'	'	-2,071,000	'	-2,827,000
Balance at the end of the period	'	1,972,000	'	1,972,000	'	533,000
Short-term portion	'	1,972,000	'	1,972,000	'	533,000
CTA account balance	'	3,300,000	'	3,300,000	'	'
Expected gain (loss) on liquidation of foreign subsidiary including gain from the CTA	3,100,000	'	'	'	'	'
2012 Restructuring	'	'	'	'	'	'
Reconciliation of the restructuring liability	'	'	'	'	'	'
Balance at the beginning of the period	'	'	'	195,000	1,875,000	1,875,000
Cash Payments	'	'	'	-195,000	'	-1,680,000
Balance at the end of the period	'	'	'	'	'	195,000
Short-term portion	'	'	'	'	'	195,000
2013 Restructuring	'	'	'	'	'	'
Reconciliation of the restructuring liability	'	'	'	'	'	'
Balance at the beginning of the period	'	'	'	338,000	'	'
Expense Incurred	'	'	'	'	'	1,485,000
Cash Payments	'	'	'	-338,000	'	-1,147,000
Balance at the end of the period	'	'	'	'	'	338,000
Short-term portion	'	'	'	'	'	338,000
2014 Restructuring	'	'	'	'	'	'
Reconciliation of the restructuring liability	'	'	'	'	'	'
Expense Incurred	'	'	'	3,510,000	'	'
Cash Payments	'	'	'	-1,538,000	'	'
Balance at the end of the period	'	1,972,000	'	1,972,000	'	'
Short-term portion	'	$1,972,000	'	$1,972,000	'	'