Sierra Wireless (SWIR) 40-F 10 Mar 17 2016 FY Annual report (Canada) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2016shares
Document and Entity Information
Entity Registrant Name	SIERRA WIRELESS INC
Entity Central Index Key	1,111,863
Document Type	40-F
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding	31,859,960
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE EARNINGS (LOSS) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Operations and Comprehensive Earnings (Loss) [Abstract]
Revenue	$ 615,607	$ 607,798	$ 548,523
Cost of goods sold (note 20)	397,864	413,943	369,544
Gross margin	217,743	193,855	178,979
Expenses
Sales and marketing	64,242	54,144	50,476
Research and development (note 7)	73,077	74,020	80,937
Administration	40,956	40,321	37,027
Restructuring	0	951	1,598
Acquisition-related and integration	843	1,945	2,670
Impairment (note 8)	0	0	3,756
Amortization	17,277	12,360	9,109
Total expenses	196,395	183,741	185,573
Earnings (loss) from operations	21,348	10,114	(6,594)
Foreign exchange loss	(1,736)	(11,843)	(12,390)
Other income (note 9)	83	115	854
Earnings (loss) before income taxes	19,695	(1,614)	(18,130)
Income tax expense (recovery) (note 10)	4,310	1,060	(1,277)
Net earnings (loss)	15,385	(2,674)	(16,853)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of taxes of $nil	(6,448)	(2,013)	893
Total comprehensive earnings (loss)	$ 8,937	$ (4,687)	$ (15,960)
Net earnings (loss) per share (in dollars) (note 12)
Basic	$ 0.48	$ (0.08)	$ (0.53)
Diluted	$ 0.48	$ (0.08)	$ (0.53)
Weighted average number of shares outstanding (in thousands) (note 12)
Basic	32,032	32,166	31,512
Diluted	32,335	32,166	31,512

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 102,772	$ 93,936	$ 207,062
Accounts receivable (note 13)	143,798	116,246
Inventories (note 14)	40,913	32,829
Prepaids and other (note 15)	6,530	14,179
Total current assets	294,013	257,190
Property and equipment (note 16)	34,180	28,947
Intangible assets (note 17)	74,863	84,250
Goodwill (note 18)	154,114	156,488	103,966
Deferred income taxes (note 10)	16,039	14,865
Other assets	5,250	4,592
Total assets	578,459	546,332	515,364
Current liabilities
Accounts payable and accrued liabilities (note 19)	167,500	128,537
Deferred revenue and credits	5,263	3,479
Total current liabilities	172,763	132,016
Long-term obligations (note 20)	32,654	44,353
Deferred income taxes (note 10)	11,458	11,667
Total liabilities	216,875	188,036
Shareholders’ equity
Common stock: no par value; unlimited shares authorized; issued and outstanding: 31,859,960 shares (December 31, 2015 - 32,337,201 shares)	342,450	346,453
Preferred stock: no par value; unlimited shares authorized; issued and outstanding: nil shares	0	0
Treasury stock: at cost; 355,471 shares (December 31, 2015 — 240,613 shares)	(5,134)	(4,017)
Additional paid-in capital	24,976	23,998
Retained earnings (deficit)	13,718	(160)
Accumulated other comprehensive loss (note 21)	(14,426)	(7,978)	(5,965)
Total equity	361,584	358,296	$ 356,862
Total liabilities and equity	578,459	546,332
Commitments and contingencies (note 26)

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Dec. 31, 2016	Dec. 31, 2015
Common stock, issued shares	31,859,960	32,337,201
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Treasury stock, shares	355,471	240,613
Common Stock [Member]
Common stock, outstanding shares	31,859,960	32,337,201

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Shares [Member]	Additional paid-in capital [Member]	Retained earnings (deficit) [Member]	Accumulated other comprehensive income (loss) [Member]
Balance (in shares) at Dec. 31, 2013		31,097,844	507,147
Balance at Dec. 31, 2013	$ 362,996	$ 329,628	$ (5,137)	$ 25,996	$ 19,367	$ (6,858)
Increase (Decrease) in Stockholders' Equity
Stock option exercises (note 11) (in shares)		686,384
Stock option exercises (note 11)	6,404	$ 9,236		(2,832)
Stock-based compensation (note 11)	9,404			9,404
Purchase of treasury shares for RSU distribution (in shares)			311,333
Purchase of treasury shares for RSU distribution	(5,955)		$ (5,955)
Distribution of vested RSUs (in shares)		84,313	(475,835)
Distribution of vested RSUs	(1,403)	$ 776	$ 4,856	(7,035)
Excess tax benefits from equity awards	1,376			1,376
Net earnings (loss)	(16,853)				(16,853)
Foreign currency translation adjustments, net of tax	893					893
Balance at Dec. 31, 2014	356,862	$ 339,640	$ (6,236)	26,909	2,514	(5,965)
Balance (in shares) at Dec. 31, 2014		31,868,541	342,645
Increase (Decrease) in Stockholders' Equity
Stock option exercises (note 11) (in shares)		357,136
Stock option exercises (note 11)	3,837	$ 5,434		(1,597)
Stock-based compensation (note 11)	8,942			8,942
Purchase of treasury shares for RSU distribution (in shares)			306,476
Purchase of treasury shares for RSU distribution	(6,584)		$ (6,584)
Distribution of vested RSUs (in shares)		111,524	(408,508)
Distribution of vested RSUs	(2,344)	$ 1,379	$ 8,803	(12,526)
Excess tax benefits from equity awards	2,270			2,270
Net earnings (loss)	(2,674)				(2,674)
Foreign currency translation adjustments, net of tax	(2,013)					(2,013)
Balance at Dec. 31, 2015	358,296	$ 346,453	$ (4,017)	23,998	(160)	(7,978)
Balance (in shares) at Dec. 31, 2015		32,337,201	240,613
Increase (Decrease) in Stockholders' Equity
Common share cancellation (note 22) (in shares)		(809,872)
Common share cancellation (note 22)	(10,203)	$ (8,696)			(1,507)
Stock option exercises (note 11) (in shares)		231,704
Stock option exercises (note 11)	2,048	$ 2,906		(858)
Stock-based compensation (note 11)	7,629			7,629
Purchase of treasury shares for RSU distribution (in shares)			305,629
Purchase of treasury shares for RSU distribution	(4,214)		$ (4,214)
Distribution of vested RSUs (in shares)		100,927	(190,771)
Distribution of vested RSUs	(909)	$ 1,787	$ 3,097	(5,793)
Net earnings (loss)	15,385				15,385
Foreign currency translation adjustments, net of tax	(6,448)					(6,448)
Balance at Dec. 31, 2016	$ 361,584	$ 342,450	$ (5,134)	$ 24,976	$ 13,718	$ (14,426)
Balance (in shares) at Dec. 31, 2016		31,859,960	355,471

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating activities
Net earnings (loss)	$ 15,385	$ (2,674)	$ (16,853)
Items not requiring (providing) cash
Amortization	25,894	20,216	23,517
Stock-based compensation (note 11(a))	7,629	8,942	9,404
Deferred income taxes	(2,707)	(2,841)	771
Fair value adjustment of contingent consideration	(303)	(761)	0
Reduction in accrued royalty obligation	(13,045)	0	0
Impairment	0	0	3,756
Other	0	6,207	6,785
Changes in non-cash working capital
Accounts receivable	(26,475)	(8,437)	(5,180)
Inventories	(5,785)	(16,262)	(8,949)
Prepaids and other	6,970	(5,748)	25,421
Accounts payable and accrued liabilities	38,601	18,612	11,914
Deferred revenue and credits	1,203	(451)	(510)
Cash flows provided by operating activities	47,367	16,803	50,076
Investing activities
Additions to property and equipment	(16,957)	(14,003)	(9,078)
Proceeds from sale of property & equipment	3	5	130
Additions to intangible assets	(900)	(1,076)	(1,751)
Proceeds from sale of AirCard Business (note 5(g))	0	0	13,800
Net change in short-term investments	0	0	2,470
Increase in other assets	0	0	(4,054)
Acquisitions, net of cash acquired:
Acquisition of Blue Creation (note 5(a))	(2,882)	0	0
Acquisition of GenX Mobile Inc. (note 5(b))	(5,900)	0	0
Acquisition of MobiquiThings SAS (note 5(c))	0	(14,975)	0
Acquisition of Accel Networks LLC (note 5(d))	0	(9,471)	0
Acquisition of Wireless Maingate AB (note 5(e))	0	(88,449)	0
Acquisition of In Motion Technology (note 5(f))	0	0	(23,853)
Cash flows used in investing activities	(26,636)	(127,969)	(22,336)
Financing activities
Issuance of common shares	2,048	3,837	6,404
Repurchase of common shares for cancellation (note 22)	(10,203)	0	0
Purchase of treasury shares for RSU distribution	(4,214)	(6,584)	(5,955)
Taxes paid related to net settlement of equity awards	(909)	(2,344)	(1,403)
Payment for contingent consideration	(16)	0	0
Decrease in other long-term obligations	(395)	(226)	(400)
Cash flows used in financing activities	(13,689)	(5,317)	(1,354)
Effect of foreign exchange rate changes on cash and cash equivalents	1,794	3,357	3,260
Cash and cash equivalents, increase (decrease) in the year	8,836	(113,126)	29,646
Cash and cash equivalents	$ 102,772	$ 93,936	$ 207,062

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS Sierra Wireless, Inc., together with its subsidiaries (collectively, "the company, we, our”) was incorporated under the Canada Business Corporations Act on May 31, 1993. Sierra Wireless is building the Internet of Things ("IoT") with intelligent wireless solutions that empower organizations to innovate in the connected world. We offer the industry's most comprehensive portfolio of second generation ("2G"), third generation ("3G") and fourth generation ("4G") cellular embedded wireless modules and gateways, seamlessly integrated with our secure cloud and connectivity services. Original Equipment Manufacturers ("OEMs") and enterprises worldwide trust our innovative cellular solutions to get their connected products and services to market faster. Our products, services and solutions connect people, their mobile computers and machines to wireless voice and data networks around the world. We have sales, engineering, and research and development teams located in offices around the world. We have the following three segments: OEM Solutions - Cellular embedded wireless modules for IoT connectivity, including an embedded application framework to support customer applications Enterprise Solutions - Intelligent routers and gateways, including management tools and applications that enable cellular connectivity. Cloud and Connectivity Services - Cloud and Connectivity services, including a cloud based platform for deploying and managing IoT applications, Smart SIM supported by our mobile core networks, and managed wireless broadband services to enable worldwide customer IoT deployments (reflects our AirVantage cloud and the acquisitions of Maingate, Accel, and MobiquiThings). The primary markets for our products are North America, Europe and Asia Pacific.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Our consolidated financial statements are prepared in accordance with U.S. GAAP. (a) Basis of consolidation Our consolidated financial statements include the accounts of the company and its subsidiaries, all of which are wholly-owned, from their respective dates of acquisition of control. All inter-company transactions and balances have been eliminated on consolidation. (b) Use of estimates The consolidated financial statements have been prepared in conformity with U.S. GAAP, which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the year. On an ongoing basis, management reviews its estimates, including those related to inventory obsolescence, estimated useful lives of long-lived assets, valuation of intangible assets, goodwill, royalty and warranty accruals, other liabilities, stock-based compensation, allowance for doubtful accounts receivable, income taxes, restructuring costs, contingent consideration and commitments and contingencies, based on currently available information. Actual amounts could differ from estimates. (c) Revenue recognition Revenue from sales of products and services is recognized upon the later of transfer of title or upon shipment of the product to the customer or rendering of the service, as long as persuasive evidence of an arrangement exists, delivery has occurred, price is fixed or determinable, and collection is reasonably assured. Cash received in advance of the revenue recognition criteria being met is recorded as deferred revenue. Revenues from contracts with multiple-element arrangements are recognized as each element is earned based on the relative fair value of each element and only when there are no undelivered elements that are essential to the functionality of the delivered elements. Revenue from activation or set up fees charged in advance of contracted monthly recurring revenue is deferred and recognized over the estimated customer life on a straight line basis. Revenue from cloud and connectivity subscription services are billed monthly and recognized when earned. Revenue from licensed software is recognized at the inception of the license term. Revenue from software maintenance, unspecified upgrades and technical support contracts is recognized over the period such items are delivered or services are provided. Technical support contracts extending beyond the current period are recorded as deferred revenue and amortized into income over the applicable earning period. Funding from certain research and development agreements is recognized as revenue when certain criteria stipulated under the terms of those funding agreements have been met, and when there is reasonable assurance the funding will be received. Certain research and development funding may be repayable on the occurrence of specified future events. We recognize the liability to repay research and development funding in the period in which conditions arise that would cause research and development funding to be repayable. (d) Research and development costs Research and development costs are expensed as they are incurred. Certain software development costs associated with the development of our cloud platform to be sold, leased or marketed are capitalized once technological feasibility is reached. We follow the cost reduction method of accounting for certain agreements, including government research and development funding, whereby the benefit of the funding is recognized as a reduction in the cost of the related expenditure when certain criteria stipulated under the terms of those funding agreements have been met, and there is reasonable assurance the research and development funding will be received. (e) Warranty costs Warranty costs are accrued upon the recognition of related revenue, based on our best estimates, with reference to past and expected future experience. Warranty obligations are included in accounts payable and accrued liabilities in our consolidated balance sheet. (f) Royalty costs We have intellectual property license agreements which generally require us to make royalty payments based on a combination of fixed fees and percentage of the revenue generated by sales of products incorporating the licensed technology. We recognize royalty obligations in accordance with the terms of the respective royalty agreements. Royalty costs are recorded as a component of cost of goods sold in the period when incurred. We also accrue royalty potential obligations based on current best estimates where agreements have not been finalized. (g) Market development costs Market development costs are charged to sales and marketing expense to the extent that the benefit is separable from the revenue transaction and the fair value of that benefit is determinable. To the extent that such costs either do not provide a separable benefit, or the fair value of the benefit cannot be reliably estimated, such amounts are recorded as a reduction of revenue. (h) Income taxes Income taxes are accounted for using the asset and liability method. Deferred income tax assets and liabilities are based on temporary differences (differences between the accounting basis and the tax basis of the assets and liabilities) and non-capital loss, capital loss, and tax credits carry-forwards are measured using the enacted tax rates and laws expected to apply when these differences reverse. Deferred tax benefits, including non-capital loss, capital loss, and tax credits carry-forwards, are recognized to the extent that realization of such benefits is considered more likely than not. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in earnings in the period that enactment occurs. We include interest and penalties related to income taxes, including unrecognized tax benefits, in income tax expense (recovery). Liabilities for uncertain tax positions are recorded based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. We regularly assess the potential outcomes of examinations by tax authorities in determining the adequacy of our provision for income taxes. We continually assess the likelihood and amount of potential adjustments and adjust the income tax provision, income taxes payable and deferred taxes in the period in which the facts that give rise to a revision become known. We recognize the tax effects related to share-based payments at settlement or expiration in Income tax expense (recovery) . (i) Stock-based compensation and other stock-based payments Stock options and restricted share units granted to the company’s key officers, directors and employees are accounted for using the fair value-based method. Under this method, compensation cost for stock options is measured at fair value at the date of grant using the Black-Scholes valuation model, and is expensed over the award’s vesting period using the straight-line method. Any consideration paid by plan participants on the exercise of stock options or the purchase of shares is credited to common stock together with any related stock-based compensation expense. Compensation cost for restricted share units is measured at fair value at the date of grant which is the market price of the underlying security, and is expensed over the award’s vesting period using the straight-line method. In the third quarter of 2016, we early adopted ASU 2016-09 and elected to make an entity-wide election to account for forfeitures in compensation expense when they occur. The application of this election did not have a material impact on our financial statements. (j) Earnings (loss) per common share Basic earnings (loss) per share is computed by dividing net earnings (loss) for the period by the weighted average number of company common shares outstanding during the reporting period. Diluted earnings (loss) per share is computed using the treasury stock method. When the effect of options and other securities convertible into common shares is anti-dilutive, including when the company has incurred a loss for the period, basic and diluted earnings (loss) per share are the same. Under the treasury stock method, the number of dilutive shares, if any, is determined by dividing the average market price of shares for the period into the net proceeds of in-the-money options. (k) Translation of foreign currencies Our functional and reporting currency is the U.S. dollar. Revenue and expense items denominated in foreign currencies are translated at exchange rates prevailing during the period. Monetary assets and liabilities denominated in foreign currencies are translated at the period-end exchange rates. Non-monetary assets and liabilities are translated at exchange rates in effect when the assets are acquired or the obligations are incurred. Foreign exchange gains and losses are reflected in net earnings (loss) for the period. We have foreign subsidiaries that are considered to be self-contained and integrated within their foreign jurisdiction, and accordingly, use the respective local currency as their functional currency. The assets and liabilities of the foreign subsidiaries, including goodwill and fair value adjustments arising on acquisition, are translated at exchange rates at the balance sheet dates, equity is translated at historical rates, and revenue and expenses are translated at exchange rates prevailing during the period. The foreign exchange gains and losses arising from the translation are reported as a component of other comprehensive income (loss), as presented in note 21, Accumulated Other Comprehensive Loss . (l) Cash and cash equivalents Cash and cash equivalents include cash and short-term deposits with original maturities of three months or less. The carrying amounts approximate fair value due to the short-term maturities of these instruments. (m) Allowance for doubtful accounts receivable We maintain an allowance for our accounts receivable for estimated losses that may result from our customers’ inability to pay. We determine the amount of the allowance by analyzing known uncollectible accounts, aged receivables, economic conditions, historical losses, insured amounts, if any, and changes in customer payment cycles and credit-worthiness. Amounts later determined and specifically identified to be uncollectible are charged against this allowance. If the financial condition of any of our customers deteriorates resulting in an impairment of their ability to make payments, we may increase our allowance. (n) Inventories Inventories consist of electronic components and finished goods and are valued at the lower of cost or estimable realizable value, determined on a first-in-first-out basis. Cost is defined as all costs that relate to bringing the inventory to its present condition and location under normal operating conditions. We review the components of our inventory and our inventory purchase commitments on a regular basis for excess and obsolete inventory based on estimated future usage and sales. Write-downs in inventory value or losses on inventory purchase commitments depend on various items, including factors related to customer demand, economic and competitive conditions, technological advances and new product introductions that vary from current expectations. We believe that the estimates used in calculating the inventory provision are reasonable and properly reflect the risk of excess and obsolete inventory. If customer demands for our inventory are substantially less than our estimates, additional inventory write-downs may be required. (o) Property and equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. We amortize our property and equipment on a straight-line basis over the following estimated economic lives: Furniture and fixtures 3-5 years Research and development equipment 3-10 years Production equipment 2-7 years Tooling 1.5-3 years Computer equipment 1-5 years Software 1-5 years Office equipment 3-5 years Network equipment 3-7 years Research and development equipment related amortization is included in research and development expense. Tooling, production and certain network equipment related amortization is included in cost of goods sold. All other amortization is included in amortization expense. Leasehold improvements and leased vehicles are amortized on a straight-line basis over the lesser of their expected average service life or term of the lease. When we sell property and equipment, we net the historical cost less accumulated depreciation and amortization against the sale proceeds and include the difference in Other income . (p) Intangible assets The estimated useful life of intangible assets with definite lives is the period over which the assets are expected to contribute to our future cash flows. When determining the useful life, we consider the expected use of the asset, useful life of any related intangible asset, any legal, regulatory or contractual provisions that limit the useful life, any legal, regulatory, or contractual renewal or extension provisions without substantial costs or modifications to the existing terms and conditions, the effects of obsolescence, demand, competition and other economic factors, and the expected level of maintenance expenditures relative to the cost of the asset required to obtain future cash flows from the asset. We amortize our intangible assets on a straight-line basis over the following specific periods: Patents and trademarks — 3-5 years Licenses — over the shorter of the term of the license or an estimate of their useful life, ranging from three to ten years Intellectual property and customer relationships — 3-13 years Brand — over the estimated life In-process research and development — over the estimated life In-process research and development (“IPRD”) are intangible assets acquired as part of business combinations. Prior to their completion, IPRD are intangible assets with indefinite life and they are not amortized but subject to impairment test on an annual basis. Research and development related amortization is included in research and development expense. All other amortization is included in amortization expense. (q) Goodwill Goodwill represents the excess of the purchase price of an acquired business over the fair value assigned to assets acquired and liabilities assumed in a business combination. Goodwill has an indefinite life, is not amortized, and is subject to a two-step impairment test on an annual basis. The first step compares the fair value of the reporting unit to its carrying amount, which includes the goodwill. When the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not to be impaired and the second step of the impairment test is unnecessary. If the carrying amount exceeds the implied fair value of the goodwill, the second step measures the amount of the impairment loss. If the carrying amount exceeds the fair value of the goodwill, an impairment loss is recognized equal to that excess. (r) Impairment of long-lived assets Long-lived assets, including property and equipment, and intangible assets other than goodwill, are assessed for potential impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset may not be recovered. An impairment loss is recognized when the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Any required impairment loss is measured as the amount by which the carrying amount of a long-lived asset exceeds its fair value and is recorded as a reduction in the carrying value of the related asset and a charge to operating results. Intangible assets with indefinite lives are tested annually for impairment and in interim periods if certain events occur indicating that the carrying value of the intangible assets may be impaired. (s) Comprehensive income (loss) Comprehensive income (loss) includes net earnings (loss) as well as changes in equity from other non-owner sources. The other changes in equity included in comprehensive income (loss) are comprised of foreign currency cumulative translation adjustments. (t) Investment tax credits Investment tax credits are accounted for using the flow-through method whereby such credits are accounted for as a reduction of income tax expense in the period in which the credit arises. (u) Comparative figures Certain figures presented in the consolidated financial statements have been reclassified to conform to the presentation adopted for the current year.

RECENTLY IMPLEMENTED ACCOUNTING

RECENTLY IMPLEMENTED ACCOUNTING STANDARDS	12 Months Ended
	Dec. 31, 2016
Accounting Changes and Error Corrections [Abstract]
RECENTLY IMPLEMENTED ACCOUNTING STANDARDS	RECENTLY IMPLEMENTED ACCOUNTING STANDARDS In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting . This update affects several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The standard is effective for interim and annual periods beginning after December 15, 2016. Early application is permitted. In the third quarter of 2016, we early adopted ASU 2016-09 which requires us to reflect any adjustments as of January 1, 2016. The primary impact of ASU 2016-09 is the requirement to recognize all excess tax benefits and deficiencies on share-based payments in income tax expense. Upon the adoption of this requirement on a modified-retrospective basis, the previously unrecognized excess tax benefits on share-based compensation of $1.1 million was recorded as a cumulative-effect adjustment to retained earnings. The deferred tax asset that was recognized as a result of the update was fully offset by a valuation allowance. ASU 2016-09 allows an entity-wide election to estimate the number of awards that are expected to vest or account for forfeitures when they occur. We elected to make an entity-wide election to account for forfeitures in compensation cost when they occur. The application of this election did not have a material impact on our financial statements. We elected to apply on a retrospective basis, the classification of excess tax benefits from financing to operating activities within the statement of cash flow. The retrospective classification of employee taxes paid when shares are withheld for tax-withholding purposes to financing activities within the statement of cash flow did not have an impact as such cash flows were previously presented in financing activities. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . The update simplifies the presentation of deferred income taxes by eliminating the separate classification of deferred income tax assets and liabilities into current and non-current amounts in the consolidated balance sheets. The amendments in this update are effective for annual periods beginning after December 15, 2016, and interim periods therein and may be applied either prospectively or retrospectively to all periods presented. Early adoption is permitted. We have early adopted this standard in the first quarter of 2016 on a retrospective basis. As a result of the adoption, we reclassified $4.7 million current deferred income tax assets to non-current deferred income tax assets on the balance sheet at December 31, 2015. Our adoption of the standard had no impact on our statements of operations and comprehensive earnings (loss) or statements of cash flows. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory . The update provides that an entity should measure inventory within the scope of the standard at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The standard is effective for interim and annual periods ending after December 15, 2016 and applied prospectively. Early application is permitted. We early adopted this standard in the first quarter of 2016 and there was no material impact to our financial statements and business. In April 2015, the FASB issued ASU 2015-05, Customer's Accounting for Fees Paid in a Cloud Computing Arrangement . The update provides accounting guidance for customers with cloud computing arrangements. The standard is effective for interim and annual periods ending after December 15, 2015. We adopted this standard as of January 1, 2016 on a prospective basis and there was no material impact to our financial statements and business. In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern . The update provides guidance about management's responsibility in evaluating whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The new standard is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. We early adopted this standard in the first quarter of 2016 and there was no impact to our disclosures.

CHANGES IN FUTURE ACCOUNTING ST

CHANGES IN FUTURE ACCOUNTING STANDARDS	12 Months Ended
	Dec. 31, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
CHANGES IN FUTURE ACCOUNTING STANDARDS	CHANGES IN FUTURE ACCOUNTING STANDARDS In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (ASC 606). The update is intended to clarify the principles of recognizing revenue, and to develop a common revenue standard for U.S. GAAP and IFRS that would remove inconsistencies in revenue requirements, leading to improved comparability of revenue recognition practices across entities and industries. ASC 606 contains a single model that applies to contracts with customers and two approaches to recognizing revenue: at a point in time or over time. The model features a contract-based five-step analysis of transactions to determine whether, how much, and when revenue is recognized. New estimates and judgmental thresholds have been introduced, which may affect the amount and/or timing of revenue recognized. The new standard is effective for annual and interim financial statements for fiscal years beginning after December 15, 2017. Early application is permitted in fiscal years beginning after December 15, 2016. We do not intend to adopt the new standard early. We are continuing to evaluate the impact of this standard on our financial statements and business as well as in the process of determining the adoption method. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . This update is to improve transparency and comparability among organizations by requiring lessees to recognize right-of-use assets and lease liabilities on the balance sheet and requiring additional disclosure about leasing arrangements. The standard is effective for fiscal years beginning after December 15, 2018. Early application is permitted. We are in the process of evaluating the impact of this update and cannot reasonably estimate the effect on our financial statements and business at this time. In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments . This update will replace the incurred loss impairment methodology for credit losses on financial instruments with a methodology that requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The standard is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early application is permitted as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are in the process of evaluating the impact of this update and cannot reasonably estimate the effect on our financial statements and business at this time. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments . The update addresses eight specific cash flow issues with the objective of reducing diversity in practice. The standard is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal periods. Early application is permitted. We are in the process of evaluating the impact of this update and cannot reasonably estimate the effect on our financial statements and business at this time.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS AND DISPOSITIONS

BLUE CREATION BLUE CREATION

BLUE CREATION BLUE CREATION	12 Months Ended
	Dec. 31, 2016
Blue Creation [Member]
Business Acquisition [Line Items]
ACQUISITION OF BLUE CREATION	(a) Acquisition of Blue Creation On November 2, 2016, we completed the acquisition of all of the outstanding shares of the parent company and sole owner of Blue Creation for total cash consideration of $6.4 million ( $2.9 million , net of cash acquired), plus a maximum contingent consideration of $0.5 million under a performance-based earn-out formula. Based in the United Kingdom, Blue Creation specializes in Bluetooth, Bluetooth Low Energy, Wi-Fi and other embedded wireless technologies. We accounted for the transaction using the acquisition method and accordingly, we have recorded the tangible and intangible assets acquired and liabilities assumed on the basis of our preliminary estimates of their respective fair values as at November 2, 2016. In accordance with ASC 805, Business Combinations, the earn-out will be recognized as acquisition-related costs over the earn-out period. The following table summarizes the preliminary values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,563 Accounts receivable 237 Other assets 111 Identifiable intangible assets 2,540 Goodwill 920 7,371 Liabilities assumed Accounts payable and accrued liabilities 392 Deferred income taxes 534 Fair value of net assets acquired 6,445 The preliminary goodwill of $0.9 million resulting from the acquisition consists largely of the expectation that the acquisition will provide us expanded short-range wireless capabilities in Bluetooth and Wi-Fi and will strengthen our strategic position within our OEM Solutions segment. Goodwill is not deductible for tax purposes. The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 3.5 years 2,090 Existing technology 4 years 450 2,540 The amount of revenue and earnings of Blue Creation included in our consolidated statements of operations from the acquisition date, through the year ended December 31, 2016 was $0.2 million and $0.1 million , respectively. There was also no significant impact on the Company’s revenues and net earnings on a pro forma basis for all periods presented.

GENX MOBILE INC GENX MOBILE INC

GENX MOBILE INC GENX MOBILE INC	12 Months Ended
	Dec. 31, 2016
Business Acquisition [Line Items]
ACQUISITION OF GENX MOBILE INC	(b) Acquisition of GenX Mobile Inc. On August 3, 2016, we completed the acquisition of all of the outstanding shares of GenX Mobile Incorporated ("GenX") for total cash consideration of $7.8 million ( $5.9 million , net of cash acquired), plus contingent consideration for inventory consumption in excess of $1.0 million , up to a maximum of $1.4 million . GenX is a US-based provider of in-vehicle cellular devices for the fleet management, asset tracking and transportation markets. At acquisition date, we recognized the fair value of the contingent consideration at $1.4 million based on a probability estimate of consumption of acquisition date inventory within the specified 12 month period of the contingent consideration. We accounted for the transaction using the acquisition method and accordingly, we have recorded the tangible and intangible assets acquired and liabilities assumed on the basis of our estimates of their respective fair values as at August 3, 2016 . The excess of the purchase price over the value assigned to the net assets acquired is recorded as goodwill. Total consideration for the acquisition is as follows: $ Cash 7,752 Contingent consideration 1,375 9,127 The following table summarizes the values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 1,852 Accounts receivable 1,754 Inventory 2,375 Other assets 124 Identifiable intangible assets 3,926 Goodwill 1,782 11,813 Liabilities assumed Accounts payable and accrued liabilities 1,458 Deferred income taxes 1,228 Fair value of net assets acquired 9,127 The goodwill of $1.8 million resulting from the acquisition consists largely of the expectation that the acquisition will further strengthen our Enterprise Solutions segment. Goodwill is not deductible for tax purposes. The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 5 years 2,640 Existing technology 4 years 973 In-process research and development 313 3,926 The amount of revenue of GenX included in our consolidated statements of operations from the acquisition date, through the year ended December 31, 2016, was $7.0 million . The amount of net earnings of GenX included in our consolidated statements of operations for the aforementioned period was $0.1 million . There was also no significant impact on the Company’s revenues and net earnings on a pro forma basis for all periods presented.

MOBIQUITHINGS SAS

MOBIQUITHINGS SAS	12 Months Ended
	Dec. 31, 2015
Business Acquisition [Line Items]
ACQUISITION OF MOBIQUITHINGS SAS	(c) Acquisition of MobiquiThings SAS On September 2, 2015, we acquired all of the shares of MobiquiThings SAS ("MobiquiThings") for cash consideration of €13.5 million ( $15.2 million ), plus a maximum contingent consideration of €12 million under a performance-based earn-out formula. MobiquiThings is a France-based mobile virtual network operator dedicated exclusively to the Machine-to-Machine and Telematics marketplace. At acquisition date, we recognized the contingent consideration at fair value based on a weighted probability estimate of achievement of the earn-out within the specified periods of the contingent consideration. In accordance with ASC 805, Business Combinations , $0.5 million was recognized as purchase price consideration and the remaining balance will be expensed to acquisition-related costs over the earn-out period. The change in fair value at each reporting period will be recognized in earnings. Total consideration for the acquisition is as follows: € $ Cash 13,506 15,216 Contingent consideration 470 529 13,976 15,745 We accounted for the transaction using the acquisition method and accordingly, we have recorded the tangible and intangible assets acquired and liabilities assumed on the basis of our estimates of their respective fair values as at September 2, 2015 . The excess of the purchase price over the value assigned to the net assets acquired is recorded as goodwill. The following table summarizes the values assigned to the assets acquired and liabilities assumed at the acquisition date: € $ Assets acquired Cash 214 241 Accounts receivable 1,026 1,156 Prepaids and other assets 107 120 Property and equipment 1,041 1,173 Identifiable intangible assets 5,071 5,713 Goodwill 9,922 11,179 17,381 19,582 Liabilities assumed Accounts payable and accrued liabilities 1,715 1,932 Deferred income tax 1,690 1,905 Fair value of net assets acquired 13,976 15,745 The goodwill of $11.2 million resulting from the acquisition consists largely of the expectation that the acquisition will further solidify our device-to-cloud strategy. Goodwill will be assigned to the Cloud and Connectivity Services segment and is not deductible for tax purposes. The following table provides the components of the identifiable intangible assets acquired that are subject to amortization: Estimated useful life € $ Customer relationships 11 years 3,379 3,807 Existing technology 4.5 years 1,692 1,906 5,071 5,713 The acquisition had no significant impact on revenues and net earnings for the year ended December 31, 2015. There was also no significant impact on the Company's revenues and net income on a pro forma basis for all periods presented.

ACCEL NETWORKS LLC

ACCEL NETWORKS LLC	12 Months Ended
	Dec. 31, 2015
Business Acquisition [Line Items]
ACQUISITION OF ACCEL NETWORKS LLC	Accel Networks LLC On June 18, 2015, we acquired substantially all of the assets of Accel Networks LLC ("Accel") for cash consideration of $9.5 million , plus a maximum contingent consideration of $1.5 million under a performance-based earn-out formula. Accel is a leader in managed cellular broadband technology and connectivity services in North America. At acquisition date, we recognized the fair value of the contingent consideration at $0.8 million based on a weighted probability estimate of achievement of the earn-out within the specified 12 month period of the contingent consideration. At December 31, 2015, management determined that the achievement of the earn-out will not be attained and recorded the reversal of the fair value of the contingent consideration in acquisition-related costs . We accounted for the transaction using the acquisition method and accordingly, we have recorded the tangible and intangible assets acquired and liabilities assumed on the basis of their respective fair values as at June 18, 2015 . The excess of the purchase price over the final value assigned to the net assets acquired is recorded as goodwill. Total consideration for the acquisition is as follows: $ Cash 9,471 Contingent consideration 753 10,224 The following table summarizes the final values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Accounts receivable 551 Prepaid and other assets 59 Inventory 133 Property and equipment 1,388 Identifiable intangible assets 5,499 Goodwill 3,706 11,336 Liabilities assumed Accounts payable and accrued liabilities 1,034 Deferred revenue 78 Fair value of net assets acquired 10,224 The goodwill of $3.7 million resulting from the acquisition consists largely of the expectation that the acquisition will strengthen our Cloud and Connectivity Services segment. Goodwill has been assigned to the Cloud and Connectivity Services segment and is deductible for tax purposes. The following table provides the components of the identifiable intangible assets acquired that are subject to amortization: Estimated useful life $ Brand 20 years 1,169 Customer relationships 10 years 2,352 Existing technology 5 years 1,978 5,499 The acquisition had no significant impact on revenues and net earnings for the year ended December 31, 2015. There was also no significant impact on the Company's revenues and net income on a pro forma basis for all periods presented.

WIRELESS MAINGATE AB

WIRELESS MAINGATE AB	12 Months Ended
	Dec. 31, 2015
Business Acquisition [Line Items]
ACQUISITION OF WIRELESS MAINGATE	Wireless Maingate AB On January 16, 2015, we acquired all of the shares of Wireless Maingate AB ("Maingate") for cash consideration of $91.6 million ( $88.4 million , net of cash acquired). Maingate is a Sweden-based provider of M2M connectivity and data management services. We accounted for the transaction using the acquisition method and accordingly, recorded the tangible and intangible assets acquired and liabilities assumed on the basis of our estimates of their respective fair values as at January 16, 2015 . The excess of the purchase price over the final value assigned to the net assets acquired is recorded as goodwill. The following table summarizes the final values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,139 Accounts receivable 2,795 Prepaid and other assets 270 Inventory 75 Property and equipment 275 Identifiable intangible assets 50,231 Goodwill 45,593 102,378 Liabilities assumed Accounts payable and accrued liabilities 4,437 Deferred revenue 172 Deferred income tax 6,181 Fair value of net assets acquired 91,588 The goodwill of $45.6 million resulting from the acquisition consists largely of the expectation that the acquisition will strengthen our business and offer us significantly enhanced market position in Europe. Goodwill has been assigned to the Cloud and Connectivity Services segment and is not deductible for tax purposes. The following table provides the components of the identifiable intangible assets acquired that are subject to amortization: Estimated useful life $ Brand 20 years 4,820 Customer relationships 12 years 34,571 Existing technology 4 years 3,411 In-process research and development 8 years 7,429 50,231 The following table presents the unaudited pro forma results for the year ended December 31, 2015 and 2014. The pro forma financial information combines the results of operations of Sierra Wireless, Inc. and Maingate as though the businesses had been combined as of the beginning of fiscal 2014. The pro forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2014. The unaudited pro forma financial information presented includes amortization charges for acquired tangible and intangible assets, and related tax effects. 2015 2014 Pro forma information Revenue $ 608,516 $ 569,340 Earnings (loss) from operations 8,861 (4,719 ) Net loss (3,652 ) (15,339 ) Basic and diluted loss per share (in dollars) $ (0.11 ) $ (0.49 )

IN MOTION TECHNOLOGY

IN MOTION TECHNOLOGY	12 Months Ended
	Dec. 31, 2016
Business Acquisition [Line Items]
ACQUISITION OF IN MOTION TECHNOLOGY	Acquisition of In Motion Technology On March 3, 2014, we completed the acquisition of all the shares of In Motion Technology Inc. ("In Motion") for total cash consideration of $26.1 million . In Motion is a leader in mobile enterprise networks that provides customers with fleets in mission critical environments with a secure, managed end-to-end communications system. In Motion's solutions are used by public safety, transit and utility fleets across the US and Canada. In Motion's results of operations and fair value of assets acquired and liabilities assumed are included in our consolidated financial statements from the date of acquisition. We accounted for the transaction using the acquisition method and accordingly, the consideration has been allocated to the tangible and intangible assets acquired and liabilities assumed on the basis of their respective fair values as at March 3, 2014 . The excess of the purchase price over the final value assigned to the net assets acquired was recorded as goodwill. The following table summarizes the final amounts of the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 2,255 Accounts receivable 5,189 Prepaid and other assets 329 Inventory 1,059 Property and equipment 84 Identifiable intangible assets 13,529 Goodwill 8,697 31,142 Liabilities assumed Accounts payable and accrued liabilities 2,817 Deferred revenue 1,772 Deferred income tax 445 Fair value of net assets acquired 26,108 Goodwill of $8.7 million resulting from the acquisition consists largely of the expectation that the acquisition will extend our leadership position in the M2M market and offer us a significantly enhanced market position. Goodwill was assigned to the Enterprise Solutions segment and is not deductible for tax purposes. The following table provides the components of the identifiable intangible assets acquired that are subject to amortization: Estimated useful life $ Backlog 7 months 358 Customer relationships 13 years 8,739 Existing technology 7 years 3,144 In-process research and development 5 years 1,288 13,529 The following table presents the unaudited pro forma results for the year ended December 31, 2014 and 2013. The pro forma financial information combines the results of operations of Sierra Wireless, Inc. and In Motion as though the businesses had been combined as of the beginning of fiscal 2013. The pro forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2013. The pro forma financial information presented includes amortization charges for acquired tangible and intangible assets, and related tax effects. 2014 2013 Pro forma information Revenue $ 550,279 $ 457,152 Loss from operations (7,507 ) (18,233 ) Net earnings (loss) (17,559 ) 54,875 Basic and diluted earnings (loss) per share (in dollars) $ (0.56 ) $ 1.78

DISPOSITION OF AIRCARD BUSINESS

DISPOSITION OF AIRCARD BUSINESS	12 Months Ended
	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
DISPOSITION OF AIRCARD BUSINESS	(g) Disposition of Aircard Business On April 3, 2014, we received the full $13.8 million cash proceeds previously held in escrow related to the sale of substantially all of the assets and operations related to our Aircard business to Netgear for total proceeds of $136.6 million on April 2, 2013.

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
SEGMENTED INFORMATION	SEGMENTED INFORMATION We implemented a new organizational structure during the third quarter of 2015 and we have three reportable segments effective October 1, 2015. • OEM Solutions • Enterprise Solutions • Cloud and Connectivity Services Our segments have changed from those reported at December 31, 2014 when we reported two segments. We have not restated our comparative information as the operations related to Cloud and Connectivity Services that were formerly included in the Enterprise Solutions segment were not material prior to 2015. As our chief operating decision maker does not evaluate the performance of our operating segments based on segment assets, management does not classify asset information on a segmented basis. Despite the absence of discrete financial information, we do measure our revenue based on other forms of categorization such as by the geographic distribution in which our products are sold. REVENUE AND GROSS MARGIN BY SEGMENT Year ended December 31, 2016 OEM Solutions Enterprise Solutions Cloud and Connectivity Services Total Revenue $ 516,517 $ 71,486 $ 27,604 $ 615,607 Cost of goods sold 349,921 31,537 16,406 397,864 Gross margin $ 166,596 $ 39,949 $ 11,198 $ 217,743 Gross margin % 32.3 % 55.9 % 40.6 % 35.4 % Expenses 196,395 Earnings from operations $ 21,348 Total assets $ 578,459 Year ended December 31, 2015 OEM Solutions Enterprise Solutions Cloud and Connectivity Services Total Revenue $ 523,366 $ 63,072 $ 21,360 $ 607,798 Cost of goods sold 371,559 29,945 12,439 413,943 Gross margin $ 151,807 $ 33,127 $ 8,921 $ 193,855 Gross margin % 29.0 % 52.5 % 41.8 % 31.9 % Expenses 183,741 Earnings from operations $ 10,114 Total assets $ 546,332 Year ended December 31, 2014 OEM Solutions Enterprise Solutions Cloud and Connectivity Services Total Revenue $ 476,650 $ 71,873 $ — $ 548,523 Cost of goods sold 336,132 33,412 — 369,544 Gross margin $ 140,518 $ 38,461 $ — $ 178,979 Gross margin % 29.5 % 53.5 % — 32.6 % Expenses 185,573 Loss from operations $ (6,594 ) Total assets $ 515,364 REVENUE BY GEOGRAPHICAL REGION 2016 2015 2014 Americas $ 194,019 $ 196,476 $ 157,803 Europe, Middle East and Africa 137,803 116,686 87,629 Asia-Pacific 283,785 294,636 303,091 $ 615,607 $ 607,798 $ 548,523 PROPERTY AND EQUIPMENT BY GEOGRAPHICAL REGION 2016 2015 Americas $ 18,001 $ 15,324 Europe, Middle East and Africa 10,814 8,171 Asia-Pacific 5,365 5,452 $ 34,180 $ 28,947

RESEARCH AND DEVELOPMENT

RESEARCH AND DEVELOPMENT	12 Months Ended
	Dec. 31, 2016
Research and Development [Abstract]
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT The components of research and development costs consist of the following: 2016 2015 2014 Gross research and development $ 73,695 $ 74,599 $ 82,649 Government tax credits (618 ) (579 ) (1,712 ) $ 73,077 $ 74,020 $ 80,937

IMPAIRMENT

IMPAIRMENT	12 Months Ended
	Dec. 31, 2016
Asset Impairment Charges [Abstract]
IMPAIRMENT	8. IMPAIRMENT During the year ended December 31, 2014, the Company decided to reduce the scope of its 2G chipset development activities, resulting in a $3,756 impairment related to licenses, in-process research and development and production equipment and tooling. For the years ended December 31, 2015 and December 31, 2016, there was no impairment expense.

OTHER INCOME (EXPENSE)

OTHER INCOME (EXPENSE)	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
OTHER INCOME (EXPENSE)	OTHER INCOME The components of other income for the years ended December 31 were as follows: 2016 2015 2014 Interest income $ 163 $ 269 $ 1,009 Interest expense (71 ) (154 ) (134 ) Other (9 ) — (21 ) $ 83 $ 115 $ 854

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The components of earnings (loss) before income taxes consist of the following: 2016 2015 2014 Canadian $ 15,480 $ 2,611 $ 3,604 Foreign 4,215 (4,225 ) (21,734 ) Earnings (loss) before income taxes $ 19,695 $ (1,614 ) $ (18,130 ) The income tax expense (recovery) consists of: 2016 2015 2014 Canadian: Current $ (287 ) $ 11 $ (1,165 ) Deferred 401 (2,086 ) (2,510 ) $ 114 $ (2,075 ) $ (3,675 ) Foreign: Current $ 7,304 $ 5,511 $ 2,630 Deferred (3,108 ) (2,376 ) (232 ) $ 4,196 $ 3,135 $ 2,398 Total: Current $ 7,017 $ 5,522 $ 1,465 Deferred (2,707 ) (4,462 ) (2,742 ) $ 4,310 $ 1,060 $ (1,277 ) The reconciliation of income taxes calculated at the statutory rate to the actual income tax provision for the years ended December 31 was as follows: 2016 2015 2014 Income tax expense (recovery) at Canadian statutory income tax rates of 26.01% (2015 - 26.01%; 2014 - 26.02%) $ 5,122 $ (421 ) $ (4,733 ) Increase (decrease) in income taxes for: Permanent and other differences (2,192 ) (464 ) (227 ) Change in statutory/foreign tax rates 11,581 (979 ) (2,930 ) Change in valuation allowance (11,403 ) 1,952 5,051 Stock-based compensation expense 1,039 1,206 1,385 Adjustment to prior years 163 (234 ) 177 Income tax expense (recovery) $ 4,310 $ 1,060 $ (1,277 ) Deferred tax assets and liabilities The tax effects of temporary differences that give rise to significant deferred tax assets and deferred tax liabilities were as follows at December 31: 2016 2015 Deferred income tax assets (liabilities) Property and equipment $ 2,223 $ 2,532 Non capital loss carry-forwards 63,094 76,183 Capital loss carry-forwards 4,321 4,487 Scientific research and development expenses and credits 25,651 21,988 Reserves and other 13,201 13,716 Acquired intangibles (9,102 ) (9,498 ) 99,388 109,408 Valuation allowance 94,807 106,210 $ 4,581 $ 3,198 2016 2015 Classification: Assets Non-current $ 16,039 $ 14,865 Liabilities Non-current (11,458 ) (11,667 ) $ 4,581 $ 3,198 At December 31, 2016, we have provided for a valuation allowance on our deferred tax assets of $94,807 (2015 - $106,210 ). At December 31, 2016, we have Canadian allowable capital loss carry-forwards of $11,519 that are available, indefinitely, to be deducted against future Canadian taxable capital gains. In addition, we have investment tax credits of $22,664 and $10,350 available to offset future Canadian federal and provincial income taxes payable, respectively. The investment tax credits expire between 2018 and 2036 . At December 31, 2016, our U.S. subsidiary has $6,445 of California research & development tax credits which may be carried forward indefinitely. At December 31, 2016, net operating loss carry-forwards for our foreign subsidiaries were $7,419 for U.S. income tax purposes that expire between 2020 and 2023 , $262 for Hong Kong income tax purposes, $16,056 for Sweden income tax purposes, $9 for Norway income tax purposes, $527 for Luxembourg income tax purposes, and $196,709 for French income tax purposes. The Hong Kong, Sweden, Norway, Luxembourg and French net operating loss carry-forward may be carried forward indefinitely. Our foreign subsidiaries may be limited in their ability to use foreign net operating losses in any single year depending on their ability to generate significant taxable income. In addition, the utilization of the U.S. net operating losses is also subject to ownership change limitations provided by U.S. federal and specific state income tax legislation. The amount of French net operating losses deducted each year is limited to €1.0 million plus 50% of French taxable income in excess of €1.0 million . Our French net operating losses carry-forward is subject to the “continuity of business” requirement. Our French subsidiaries also have research tax credit carried forward of $5,392 and a competitiveness and employment tax credit carried forward of $223 as at December 31, 2016. The French tax credits may be used to offset against corporate income tax and if any tax credits are not fully utilized within a three year period following the year the tax credit are earned, it may be refunded by the French tax authorities. Tax loss and tax credits carry-forwards are denominated in the currency of the countries in which the respective subsidiaries are located and operate. Fluctuations in currency exchange rates could reduce the U.S. dollar equivalent value of these tax loss and research tax credit carry forwards in future years. In assessing the realizability of our deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which temporary differences become deductible and the loss carry-forwards or tax credits can be utilized. Management considers projected future taxable income and tax planning strategies in making our assessment. No provision for taxes have been provided on undistributed foreign earnings, as it is the company’s intention to indefinitely reinvest undistributed earnings of its foreign subsidiaries. It is not practical to estimate the income tax liability that might be incurred if there is a change in management’s intention in the event that a remittance of such earnings occur in the future. Accounting for uncertainty in income taxes At December 31, 2016, we had gross unrecognized tax benefits of $4,329 (2015 — $4,346 ). Of this total, $1,859 (2015 — $879 ) represents the amount of unrecognized tax benefits that, if recognized, would favorably impact our effective tax rate. Below is a reconciliation of the total amounts of unrecognized tax benefits for the years ended December 31: 2016 2015 Unrecognized tax benefits, beginning of year $ 4,346 $ 5,913 Increases — tax positions taken in prior periods 633 78 Increases — tax positions taken in current period 74 115 Settlements and lapses of statute of limitations (724 ) (1,760 ) Unrecognized tax benefits, end of year $ 4,329 $ 4,346 We recognize interest expense and penalties related to unrecognized tax benefits within the provision for income tax expense on the consolidated statement of operations. At December 31, 2016, we had accrued $1,058 (2015 - $1,044 ) for interest and penalties. In the normal course of business, we are subject to audit by the Canadian federal and provincial taxing authorities, by the U.S. federal and various state taxing authorities and by the taxing authorities in various foreign jurisdictions. Tax years ranging from 2004 to 2016 remain subject to examination in Canada, the United States, the United Kingdom, France, Germany, Australia, China, Hong Kong, Brazil, South Africa, Japan, Korea, Taiwan, Italy, Sweden, Norway, India, Spain, and Luxembourg. The Company regularly engages in discussions and negotiations with tax authorities regarding tax matters in various jurisdictions. The Company believes it is reasonably possible that certain tax matters may be concluded in the next 12 months. The Company estimates that the unrecognized tax benefits at December 31, 2016 could increase by approximately $911 in the next 12 months.

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION PLANS	STOCK-BASED COMPENSATION PLANS (a) Stock-based compensation expense: 2016 2015 2014 Cost of goods sold $ 420 $ 630 $ 519 Sales and marketing 1,714 2,151 1,868 Research and development 1,375 1,422 1,809 Administration 4,120 4,739 5,208 $ 7,629 $ 8,942 $ 9,404 Stock option plan 2,170 2,090 2,250 Restricted stock plan 5,459 6,852 7,154 $ 7,629 $ 8,942 $ 9,404 (b) Stock option plan Under the terms of our Stock Option Plan (the “Plan”), our Board of Directors may grant options to employees, officers and directors. The maximum number of shares available for issue under the Plan is the lesser of 10% of the number of issued and outstanding common shares from time to time or 7,000,000 common shares. Based on the number of shares outstanding as at December 31, 2016, stock options exercisable into 1,870,373 common shares are available for future allocation under the Plan. The Plan provides that the exercise price of an option will be determined on the date of grant and will not be less than the closing market price of our stock at that date. Options generally vest over four years, with the first 25% vesting at the first anniversary date of the grant and the balance vesting in equal amounts at the end of each month thereafter. We determine the expiry date of each option at the time it is granted, which cannot be more than five years after the date of the grant. The fair value of share options was estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions: 2016 2015 2014 Risk-free interest rate 0.73 % 0.97 % 1.25 % Annual dividends per share Nil Nil Nil Expected stock price volatility 51 % 44 % 46 % Expected option life (in years) 4.0 4.0 4.0 Average fair value of options granted (in dollars) $ 4.40 $ 10.64 $ 6.86 There is no dividend yield because we do not pay, and do not plan to pay, cash dividends on our common shares. The expected stock price volatility is based on the historical volatility of our average monthly stock closing prices over a period equal to the expected life of each option grant. The risk-free interest rate is based on yields from risk-free instruments with a term equal to the expected term of the options being valued. The expected life of options represents the period of time that the options are expected to be outstanding based on historical data of option holder exercise and termination behavior. Forfeitures are accounted for in compensation expense as they occur. The following table presents stock option activity for the years ended December 31: Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options Cdn.$ U.S.$ In Years U.S.$ Outstanding, December 31, 2013 1,537,586 10.37 9.76 3.1 22,164 Granted 300,150 21.57 18.57 Exercised (686,384 ) 10.64 9.15 10,535 Forfeited (7,295 ) 11.83 10.18 Outstanding, December 31, 2014 1,144,057 13.94 12.00 2.9 40,550 Granted 218,331 41.62 29.94 Exercised (357,136 ) 14.42 10.37 6,813 Forfeited (39,341 ) 23.74 17.09 Outstanding, December 31, 2015 965,911 21.47 15.44 2.5 3,541 Granted 651,357 14.72 10.95 Exercised (231,704 ) 11.76 8.75 1,608 Forfeited (69,941 ) 19.25 14.32 Outstanding, December 31, 2016 1,315,623 19.65 14.61 2.9 4,687 The intrinsic value of outstanding stock options is calculated as the quoted market price of the stock at the balance sheet date, or date of exercise, less the exercise price of the option. The following table summarizes the stock options outstanding and exercisable at December 31, 2016: Options Outstanding Options Exercisable Range of Number of Weighted Average Remaining Option Life Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Exercise Prices Options (years) Cdn.$ U.S.$ Exercisable Cdn.$ U.S.$ $5.58 – $10.44 U.S. $7.50 – $14.04 Cdn 405,070 3.0 12.90 9.60 117,304 10.88 8.09 $10.45 – $10.78 U.S. $14.05 – $14.49 Cdn 282,056 4.1 14.28 10.62 — — — $10.79 – $17.28 U.S. $14.50 – $23.23 Cdn 317,293 1.8 17.77 13.22 232,286 16.90 12.57 $17.29 – $33.60 U.S. $23.24 – $45.17 Cdn 311,204 2.9 35.21 26.19 145,348 35.25 26.22 1,315,623 2.9 19.65 14.61 494,938 20.86 15.52 The options outstanding at December 31, 2016 expire between February 9, 2017 and November 7, 2021 . As at December 31, 2016, the unrecognized stock-based compensation cost related to the non-vested stock options was $3,754 (2015 — $3,171 ; 2014 — $3,369 ), which is expected to be recognized over a weighted average period of 2.5 years (2015 — 2.4 years; 2014 — 2.4 years). (c) Restricted share plans We have two market based restricted share unit plans: one for U.S. employees and one for all non-U.S. employees, and a treasury based restricted share unit plan (collectively, the “RSPs”). The RSPs further our growth and profitability objectives by providing long-term incentives to certain executives and other key employees and also encourage our objective of employee share ownership through the granting of restricted share units (“RSUs”). There is no exercise price or monetary payment required from the employees upon the grant of an RSU or upon the subsequent delivery of our common shares (or, in certain jurisdictions, cash in lieu at the option of the Company) to settle vested RSUs. The form and timing of settlement is subject to local laws. With respect to the treasury based RSPs, the maximum number of share units outstanding under the Plan shall not exceed 3.5% of the number of issued and outstanding shares. Based on the number of shares outstanding as at December 31, 2016, 765,387 share units are available for future allocation under the Plan. With respect to the two market based RSPs, independent trustees purchase Sierra Wireless common shares over the facilities of the TSX and Nasdaq, which are used to settle vested RSUs. The existing trust funds are variable interest entities and are included in these consolidated financial statements as treasury shares held for RSU distribution. Generally, RSUs vest over three years , in equal one-third amounts on each anniversary date of the grant. RSU grants to employees who are resident in France for French tax purposes will not vest before the second anniversary from the date of grant, and any shares issued are subject to an additional two year tax hold period. The intrinsic value of outstanding RSUs is calculated as the quoted market price of the stock at the balance sheet date, or date of vesting. The following table summarizes the RSU activity for the years ended December 31: Number of Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Life Aggregate Intrinsic Value RSUs Cdn.$ U.S.$ In years U.S.$ Outstanding, December 31, 2013 1,442,115 10.59 9.98 1.8 34,867 Granted 342,225 21.67 18.66 Vested / settled (617,755 ) 10.64 9.16 12,364 Forfeited (4,820 ) 13.24 11.40 Outstanding, December 31, 2014 1,161,765 14.56 12.54 1.7 55,118 Granted 230,689 42.16 30.33 Vested / settled (590,720 ) 14.20 10.21 19,494 Forfeited (23,501 ) 30.02 21.60 Outstanding, December 31, 2015 778,233 25.08 18.04 1.8 12,219 Granted 354,517 15.08 11.21 Vested / settled (358,497 ) 19.57 14.56 4,477 Forfeited (28,279 ) 21.85 16.26 Outstanding, December 31, 2016 745,974 22.59 16.81 2.1 11,689 Outstanding – vested and not settled 153,743 Outstanding – unvested 592,231 Outstanding, December 31, 2016 745,974 As at December 31, 2016, the total remaining unrecognized compensation cost associated with the RSUs totaled $5,408 (2015 — $6,838 ; 2014 — $7,209 ), which is expected to be recognized over a weighted average period of 1.6 years (2015 — 1.3 years; 2014 — 1.1 years).

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	EARNINGS (LOSS) PER SHARE The following table provides the reconciliation between basic and diluted earnings (loss) per share: 2016 2015 2014 Net earnings (loss) $ 15,385 $ (2,674 ) $ (16,853 ) Weighted average shares used in computation of: Basic 32,032 32,166 31,512 Assumed conversion 303 — — Diluted 32,335 32,166 31,512 Net earnings (loss) per share (in dollars): Basic $ 0.48 $ (0.08 ) $ (0.53 ) Diluted 0.48 (0.08 ) (0.53 ) As the Company incurred losses for the years ended December 31, 2015 and 2014, all equity awards in those years were anti-dilutive and were excluded from the diluted weighted average shares.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE The components of accounts receivable at December 31 were as follows: 2016 2015 Trade receivables $ 121,384 $ 99,027 Less: allowance for doubtful accounts (2,486 ) (2,088 ) 118,898 96,939 Sales taxes receivable 2,808 2,096 R&D tax credits 5,331 6,388 Other receivables 16,761 10,823 $ 143,798 $ 116,246 The movement in the allowance for doubtful accounts during the years ended December 31 were as follows: 2016 2015 2014 Balance, beginning of year $ 2,088 $ 2,275 $ 2,279 Bad debt expense 383 615 329 Write-offs and settlements 15 (792 ) (290 ) Foreign exchange — (10 ) (43 ) $ 2,486 $ 2,088 $ 2,275

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The components of inventories at December 31 were as follows: 2016 2015 Electronic components $ 29,043 $ 19,203 Finished goods 11,870 13,626 $ 40,913 $ 32,829

PREPAIDS AND OTHER

PREPAIDS AND OTHER	12 Months Ended
	Dec. 31, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAIDS AND OTHER	PREPAIDS AND OTHER The components of prepaids and other at December 31 were as follows: 2016 2015 Inventory advances $ 902 $ 1,159 Insurance and licenses 634 7,601 Other 4,994 5,419 $ 6,530 $ 14,179

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT The components of property and equipment at December 31 were as follows: 2016 Cost Accumulated amortization Net book value Furniture and fixtures $ 1,885 $ 1,209 $ 676 Research and development equipment 31,896 23,544 8,352 Production equipment and tooling 48,685 32,766 15,919 Computer equipment 9,845 8,063 1,782 Software 8,463 6,108 2,355 Leasehold improvements 5,850 3,208 2,642 Leased vehicles 1,127 915 212 Office equipment 1,050 594 456 Network equipment 2,535 749 1,786 $ 111,336 $ 77,156 $ 34,180 2015 Cost Accumulated amortization Net book value Furniture and fixtures $ 1,420 $ 867 $ 553 Research and development equipment 29,184 21,435 7,749 Production equipment and tooling 40,181 29,161 11,020 Computer equipment 7,256 5,562 1,694 Software 7,134 4,852 2,282 Leasehold improvements 4,456 2,121 2,335 Leased vehicles 947 547 400 Office equipment 2,533 2,132 401 Network equipment 2,828 315 2,513 $ 95,939 $ 66,992 $ 28,947 Amortization expense relating to property and equipment was $12,492 , $8,479 , and $8,974 for the years ended December 31, 2016, 2015, and 2014, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2016
Intangible Assets, Net (Excluding Goodwill) [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS The components of intangible assets at December 31 were as follows: 2016 Cost Accumulated amortization Net book value Patents and trademarks $ 14,181 $ 9,638 $ 4,543 Licenses 45,714 44,667 1,047 Intellectual property 16,966 10,864 6,102 Customer relationships 91,156 41,679 49,477 Brand 5,451 665 4,786 In-process research and development 14,422 5,514 8,908 $ 187,890 $ 113,027 $ 74,863 2015 Cost Accumulated amortization Net book value Patents and trademarks $ 14,285 $ 8,701 $ 5,584 Licenses 54,622 53,143 1,479 Intellectual property 17,622 9,231 8,391 Customer relationships 89,638 35,543 54,095 Brand 5,787 252 5,535 In-process research and development 12,984 3,818 9,166 $ 194,938 $ 110,688 $ 84,250 Estimated annual amortization expense for the next 5 years ended December 31 are as follows: 2017 $ 13,376 2018 12,431 2019 11,421 2020 8,402 2021 5,735 Amortization expense relating to intangible assets was $13,402 , $11,737 , and $14,543 for the years ended December 31, 2016, 2015, and 2014, respectively. The weighted-average remaining useful lives of intangible assets was 7.1 years as at December 31, 2016. At December 31, 2016, a net carrying amount of $2,425 (December 31, 2015 - $8,404 ) included in intangible assets was not subject to amortization.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL During the third quarter of 2016, we changed the annual goodwill impairment testing date from September 30 to October 1. No impairment has been recorded in comparative periods with the assessment date change to October 1 as the fair value exceeded the carrying value. We adopted this change to ensure that our annual impairment test is aligned with our forecasting process. We assessed the recoverability of goodwill as at October 1, 2016 for each of the identified reporting units and determined that the fair value of each of the three reporting units exceeded its carrying value. Therefore, the second step of the impairment test that measures the amount of an impairment loss by comparing the implied fair market value with the carrying amount of goodwill for each reporting unit was not required. There was no impairment of goodwill during the years ended December 31, 2016, 2015 and 2014. The changes in the carrying amount of goodwill for the years ended December 31 were as follows: 2016 2015 Balance at beginning of year $ 156,488 $ 103,966 Goodwill acquired (note 5(a) and 5(b)) 2,702 60,478 Foreign currency translation adjustments (5,076 ) (7,956 ) $ 154,114 $ 156,488 OEM Solutions $ 101,404 $ 103,567 Enterprise Solutions 26,469 24,993 Cloud and Connectivity Services 26,241 27,928 $ 154,114 $ 156,488

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES The components of accounts payable and accrued liabilities at December 31 were as follows: 2016 2015 Trade payables $ 109,236 $ 81,879 Inventory commitment reserve 3,850 1,866 Accrued royalties 13,042 9,750 Accrued payroll and related liabilities 12,572 10,879 Taxes payable (including sales taxes) 4,922 2,501 Product warranties (note 26(b)(iii)) 7,637 7,362 Other 16,241 14,300 $ 167,500 $ 128,537

LONG-TERM OBLIGATIONS

LONG-TERM OBLIGATIONS	12 Months Ended
	Dec. 31, 2016
Accounts Payable and Accrued Liabilities, Noncurrent [Abstract]
LONG-TERM OBLIGATIONS	LONG-TERM OBLIGATIONS The components of long-term obligations at December 31 were as follows: 2016 2015 Accrued royalties $ 22,763 $ 35,451 Other 9,891 8,902 $ 32,654 $ 44,353 The Company licenses certain intellectual property ("IP") and pays royalties in accordance with these license agreements. Where agreements are not finalized, we recognize our current best estimate of the potential royalty obligation in long-term obligations. In accordance with its policy, the Company reviews its estimate of the potential royalty obligation on an ongoing basis. Beginning in the fourth quarter of 2016, this review indicated that cumulative recent developments in the IP licensing landscape and other factors should be reflected in the estimate of our royalty obligations. As a result, we reduced our accrued royalties obligation by $13.0 million effective October 1, 2016 and recorded this recovery as cost of goods sold in the statement of earnings. The change in accounting estimate also resulted in a reduction of $1.4 million in our royalty accrual for products sold during the three months ended December 31, 2016 and this reduction is recorded in our cost of goods sold. For the year ended December 31, 2016, net earnings and earnings per common share include the effect of the change in accounting estimate. For the year ended December 31, 2016, this change in accounting estimate increased net earnings by $14.4 million and each of basic and diluted net earnings per share by $0.45 .

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The components of accumulated other comprehensive loss at December 31, net of taxes, were as follows: 2016 2015 Balance, beginning of period $ (7,978 ) $ (5,965 ) Foreign currency translation adjustments (4,891 ) (2,589 ) Gain (loss) on long term intercompany balances (1,557 ) 576 $ (14,426 ) $ (7,978 )

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
SHARE CAPITAL	SHARE CAPITAL On February 4, 2016, we received approval from the TSX of our Notice of Intention to make a Normal Course Issuer Bid ("NCIB"). Pursuant to the NCIB, we may purchase for cancellation up to 3,149,199 of our common shares, or approximately 9.7% of the common shares outstanding as of the date of the announcement. The NCIB commenced on February 9, 2016 and expired on February 8, 2017. For the year ended ended December 31, 2016, we purchased and canceled 809,872 common shares at an average price of $12.61 per share. The excess purchase price over and above the average carrying value in the amount of $1,507 were charged to retained earnings. As of February 8, 2017, we had purchased 980,089 common shares at an average price of $13.25 per share.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION (Notes)	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	23. SUPPLEMENTAL CASH FLOW INFORMATION The following table summarizes supplemental cash flow information and non-cash activities: 2016 2015 2014 Net income taxes paid $ 4,181 $ 3,093 $ 3,763 Interest paid 127 137 63 Non-cash property and equipment additions 200 — — Non-cash additions funded by obligation under capital leases 544 237 296 Non-cash additions related to asset retirement obligations 520 — —

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT (a) Fair value presentation An established fair value hierarchy requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is available and significant to the fair value measurement. There are three levels of inputs that may be used to measure fair value: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, such as quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 — Inputs that are generally unobservable and are supported by little or no market activity and that are significant to the fair value determination of the assets or liabilities. The carrying value of cash and cash equivalents, accounts receivable, and accounts payable and accrued liabilities approximate their fair value due to the immediate or short-term maturity of these financial instruments. Based on borrowing rates currently available to us for loans with similar terms, the carrying values of our obligations under capital leases, long-term obligations and other long-term liabilities approximate their fair values. We have contingent consideration related to the acquisitions of MobiquiThings in 2015 that was measured using unobservable inputs which represents a Level 3 measurement within the fair value hierarchy. The contingent consideration is measured at each reporting period and any changes in the fair value are recorded in earnings. In the twelve months ended December 31, 2016, $303 was recognized in "Acquisition-related and integration" expense related to the change in the fair value of the contingent consideration. (b) Credit Facilities We have a $10 million revolving term credit facility ("Revolving Facility") with Toronto Dominion Bank and the Canadian Imperial Bank of Commerce. The expiry date on this Revolving Facility has been extended to April 28, 2017. The Revolving Facility is for working capital requirements, is secured by a pledge against all of our assets and is subject to borrowing base limitations. As at December 31, 2016, there were no borrowings under the Revolving Facility. (c) Letters of credit We have access to a revolving standby letter of credit facility of $10 million from Toronto Dominion Bank. The credit facility is used for the issuance of letters of credit for project related performance guarantees and is guaranteed by Export Development Canada. As at December 31, 2016, there was a €23 thousand letter of credit issued against the revolving standby letter of credit facility.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2016
Investments, All Other Investments [Abstract]
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS Financial Risk Management Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities. We have exposure to the following business risks: We maintain substantially all of our cash and cash equivalents with major financial institutions or invest in government instruments. Our deposits with banks may exceed the amount of insurance provided on such deposits. We outsource manufacturing of our products to third parties and, accordingly, we are dependent upon the development and deployment by third parties of their manufacturing abilities. The inability of any supplier or manufacturer to fulfill our supply requirements could impact future results. We have supply commitments to our contract manufacturers based on our estimates of customer and market demand. Where actual results vary from our estimates, whether due to execution on our part or market conditions, we are at risk. Financial instruments that potentially subject us to concentrations of credit risk are primarily accounts receivable. We perform on-going credit evaluations of our customer’s financial condition and require letters of credit or other guarantees whenever deemed appropriate. Although a significant portion of our revenues are in U.S. dollars, we incur operating costs that are denominated in other currencies. Fluctuations in the exchange rates between these currencies could have a material impact on our business, financial condition and results of operations. We are generating and incurring an increasing portion of our revenue and expenses, respectively, outside of North America including Europe, the Middle East and Asia. To manage our foreign currency risks, we may enter into foreign currency forward and options contracts should we consider it to be advisable to reduce our exposure to future foreign exchange fluctuations. As at December 31, 2016 and 2015, we had no such contracts in place. We are subject to risks typical of an international business including, but not limited to, differing economic conditions, changes in political climate, differing tax structures other regulations and restrictions and foreign exchange rate volatility. Accordingly, our future results could be materially affected by changes in these or other factors.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES (a) Operating leases We have entered into operating leases for property and equipment. The minimum future payments under various operating leases for our continuing operations in each of the years ended December 31 is as follows: 2017 $ 4,209 2018 4,030 2019 3,676 2020 3,474 2021 3,388 Subsequent years 4,591 $ 23,368 (b) Contingent liability on sale of products (i) Under license agreements, we are committed to make royalty payments based on the sales of products using certain technologies. We recognize royalty obligations as determinable in accordance with agreement terms. Where agreements are not finalized, we have recognized our current best estimate of the obligation. When the agreements are finalized or the potential obligation becomes statute barred, the estimate will be revised accordingly. (ii) We are a party to a variety of agreements in the ordinary course of business under which we may be obligated to indemnify a third party with respect to certain matters. Typically, these obligations arise as a result of contracts for sale of our products to customers where we provide indemnification against losses arising from matters such as potential intellectual property infringements and product liabilities. The impact on our future financial results is not subject to reasonable estimation because considerable uncertainty exists as to whether claims will be made and the final outcome of potential claims. To date, we have not incurred material costs related to these types of indemnifications. (iii) We accrue product warranty costs, when we sell the related products, to provide for the repair or replacement of defective products. Our accrual is based on an assessment of historical experience and on management’s estimates. An analysis of changes in the liability for product warranties follows: 2016 2015 Balance, beginning of year $ 7,362 $ 5,951 Provisions 4,214 4,180 Expenditures (3,939 ) (2,769 ) Balance, end of year $ 7,637 $ 7,362 (c) Other commitments We have entered into purchase commitments totaling approximately $105,523 net of related electronic components inventory of $9,264 (December 31, 2015 — $87,631 , net of electronic components inventory of $18,390 ), with certain contract manufacturers under which we have committed to buy a minimum amount of designated products between January 2017 and May 2017. In certain of these agreements, we may be required to acquire and pay for such products up to the prescribed minimum or forecasted purchases. (d) Legal proceedings We are from time to time involved in litigation, certain other claims and arbitration matters arising in the ordinary course of our business. We accrue for a liability when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Significant judgment is required in both the determination of probability and the determination as to whether a loss is reasonably estimable. These accruals are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and technical experts and other information and events pertaining to a particular matter. To the extent there is a reasonable possibility (within the meaning of ASC 450, Contingencies ) that the losses could exceed the amounts already accrued for those cases for which an estimate can be made, management believes that the amount of any such additional loss would not be material to our results of operations or financial condition. In some instances, we are unable to reasonably estimate any potential loss or range of loss. The nature and progression of litigation can make it difficult to predict the impact a particular lawsuit will have on the company. There are many reasons why we cannot make these assessments, including, among others, one or more of the following: in the early stage of a proceeding, the claimant is not required to specifically identify the patent that has allegedly been infringed; damages sought that are unspecified, unsupportable, unexplained or uncertain; discovery not having been started or being incomplete; the complexity of the facts that are in dispute (e.g., once a patent is identified, the analysis of the patent and a comparison to the activities of the company is a labor-intensive and highly technical process); the difficulty of assessing novel claims; the parties not having engaged in any meaningful settlement discussions; the possibility that other parties may share in any ultimate liability; and the often slow pace of patent litigation. We are required to apply judgment with respect to any potential loss or range of loss in connection with litigation. While we believe we have meritorious defenses to the claims asserted against us in our currently outstanding litigations, and intend to defend ourselves vigorously in all cases, in light of the inherent uncertainties in litigation there can be no assurance that the ultimate resolution of these matters will not significantly exceed the reserves currently accrued by us for those cases for which an estimate can be made. Losses in connection with any litigation for which we are not presently able to reasonable estimate any potential loss or range of loss could be material to our results of operations and financial condition. In January 2017, Koninklijke KPN N.V. filed a patent infringement lawsuit in the United States District Court for the District of Delaware asserting patent infringement by us and our US subsidiary. The lawsuit makes certain allegations concerning data transmission error checking technology, specifically referencing one of our EM Series modules. The lawsuit is in the initial pleadings stage. In December 2016, a patent holding company, Magnacross LLC, filed a patent infringement lawsuit in the United States District Court of the Eastern District of Texas asserting patent infringement by our US subsidiary. The lawsuit makes certain allegations concerning our AirLink wireless routers. The lawsuit is in the initial pleadings stage. In January 2012, a patent holding company, M2M Solutions LLC ("M2M"), filed a patent infringement lawsuit in the United States District Court for the District of Delaware asserting patent infringement by us and our competitors. The lawsuit makes certain allegations concerning the AirPrime embedded wireless module products, related AirLink products and related services sold by us for use in M2M communication applications. The claim construction order has determined one of the two patents-in-suit to be indefinite and therefore invalid. The lawsuit was dismissed with prejudice in April 2016. In August 2014, M2M filed a second patent infringement lawsuit against us in the same court with respect to a recently issued patent held by M2M, which patent is a continuation of one of the patents-in-suit in the original lawsuit filed against us by M2M. The lawsuit has been administratively closed pending the result of several Inter Partes Review proceedings filed by us and the other defendants with the United States Patent and Trial Appeal Board ("PTAB") in August and October of 2015, as well as April 2016. The PTAB has instituted proceedings in respect of our filing and we have joined in another instituted proceeding brought by a defendant in a related case. In March 2017, the PTAB issued its decisions in both proceedings, invalidating all independent claims and several dependent claims in the single patent-in-suit. M2M has 60 days in which to appeal these decisions. Although there can be no assurance that an unfavorable outcome would not have a material adverse effect on our operating results, liquidity or financial position, we believe the claims made in the foregoing legal proceedings are without merit and intend to defend ourselves and our products vigorously in all cases. IP Indemnification Claims We have been notified by one or more of our customers in each of the following matters that we may have an obligation to indemnify them in respect of the products we supply to them: In May 2013, a patent holding company, Adaptix, Inc., filed a patent infringement lawsuit in the United States District Court for the Eastern District of Texas against one of our customers asserting patent infringement in relation to our customer’s products, which may include certain LTE products which utilize modules sold to them by us. In March 2014, the lawsuit was transferred to the United States District Court for the Northern District of California. The lawsuit was dismissed with prejudice in June 2015 and we do not believe that this outcome will have a material adverse effect on our operating results. In June 2015, Adaptix filed amended complaints in the Eastern District of Texas against two carriers asserting patent infringement against them in relation to certain cellular communication devices sold by the carriers for use on their 4G LTE wireless networks, which include certain products which may utilize modules sold to the original equipment manufacturer by us and certain AirCard products sold to the carriers by us prior to the transfer of the AirCard business to Netgear. The two cases have been dismissed with prejudice in July 2016. In February 2012, a patent holding company, Intellectual Ventures (comprised of Intellectual Ventures I LLC and Intellectual Ventures II LLC), filed a patent infringement lawsuit in the United States District Court for the District of Delaware against two of our customers asserting patent infringement in relation to several of our customer's products and services, including the mobile hotspots sold to them by us prior to the transfer of the AirCard business to Netgear. The lawsuit was split into several separate lawsuits and amended complaints were filed in October 2013. In Q2 2016, the plaintiff stipulated that it was no longer accusing our products in the two cases in which we were intervening in defense of our products, and our intervention was subsequently terminated. Although there can be no assurance that an unfavorable outcome would not have a material adverse effect on our operating results, liquidity or financial position, we believe the claims made in the foregoing legal proceedings are without merit and intend to defend ourselves and our products vigorously in all cases. We are engaged in certain other claims, legal actions and arbitration matters, all in the ordinary course of business, and believe that the ultimate outcome of these claims, legal actions and arbitration matters will not have a material adverse effect on our operating results, liquidity or financial position.

SUMMARY OF SIGNIFICANT ACCOUN40

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of consolidation	Basis of consolidation Our consolidated financial statements include the accounts of the company and its subsidiaries, all of which are wholly-owned, from their respective dates of acquisition of control. All inter-company transactions and balances have been eliminated on consolidation.
Use of estimates	Use of estimates The consolidated financial statements have been prepared in conformity with U.S. GAAP, which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the year. On an ongoing basis, management reviews its estimates, including those related to inventory obsolescence, estimated useful lives of long-lived assets, valuation of intangible assets, goodwill, royalty and warranty accruals, other liabilities, stock-based compensation, allowance for doubtful accounts receivable, income taxes, restructuring costs, contingent consideration and commitments and contingencies, based on currently available information. Actual amounts could differ from estimates.
Revenue recognition	Revenue recognition Revenue from sales of products and services is recognized upon the later of transfer of title or upon shipment of the product to the customer or rendering of the service, as long as persuasive evidence of an arrangement exists, delivery has occurred, price is fixed or determinable, and collection is reasonably assured. Cash received in advance of the revenue recognition criteria being met is recorded as deferred revenue. Revenues from contracts with multiple-element arrangements are recognized as each element is earned based on the relative fair value of each element and only when there are no undelivered elements that are essential to the functionality of the delivered elements. Revenue from activation or set up fees charged in advance of contracted monthly recurring revenue is deferred and recognized over the estimated customer life on a straight line basis. Revenue from cloud and connectivity subscription services are billed monthly and recognized when earned. Revenue from licensed software is recognized at the inception of the license term. Revenue from software maintenance, unspecified upgrades and technical support contracts is recognized over the period such items are delivered or services are provided. Technical support contracts extending beyond the current period are recorded as deferred revenue and amortized into income over the applicable earning period. Funding from certain research and development agreements is recognized as revenue when certain criteria stipulated under the terms of those funding agreements have been met, and when there is reasonable assurance the funding will be received. Certain research and development funding may be repayable on the occurrence of specified future events. We recognize the liability to repay research and development funding in the period in which conditions arise that would cause research and development funding to be repayable.
Research and Development costs	Research and development costs Research and development costs are expensed as they are incurred. Certain software development costs associated with the development of our cloud platform to be sold, leased or marketed are capitalized once technological feasibility is reached. We follow the cost reduction method of accounting for certain agreements, including government research and development funding, whereby the benefit of the funding is recognized as a reduction in the cost of the related expenditure when certain criteria stipulated under the terms of those funding agreements have been met, and there is reasonable assurance the research and development funding will be received.
Warranty costs	Warranty costs Warranty costs are accrued upon the recognition of related revenue, based on our best estimates, with reference to past and expected future experience. Warranty obligations are included in accounts payable and accrued liabilities in our consolidated balance sheet.
Royalty costs	Royalty costs We have intellectual property license agreements which generally require us to make royalty payments based on a combination of fixed fees and percentage of the revenue generated by sales of products incorporating the licensed technology. We recognize royalty obligations in accordance with the terms of the respective royalty agreements. Royalty costs are recorded as a component of cost of goods sold in the period when incurred. We also accrue royalty potential obligations based on current best estimates where agreements have not been finalized.
Market development costs	Market development costs Market development costs are charged to sales and marketing expense to the extent that the benefit is separable from the revenue transaction and the fair value of that benefit is determinable. To the extent that such costs either do not provide a separable benefit, or the fair value of the benefit cannot be reliably estimated, such amounts are recorded as a reduction of revenue.
Income taxes	Income taxes Income taxes are accounted for using the asset and liability method. Deferred income tax assets and liabilities are based on temporary differences (differences between the accounting basis and the tax basis of the assets and liabilities) and non-capital loss, capital loss, and tax credits carry-forwards are measured using the enacted tax rates and laws expected to apply when these differences reverse. Deferred tax benefits, including non-capital loss, capital loss, and tax credits carry-forwards, are recognized to the extent that realization of such benefits is considered more likely than not. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in earnings in the period that enactment occurs. We include interest and penalties related to income taxes, including unrecognized tax benefits, in income tax expense (recovery). Liabilities for uncertain tax positions are recorded based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. We regularly assess the potential outcomes of examinations by tax authorities in determining the adequacy of our provision for income taxes. We continually assess the likelihood and amount of potential adjustments and adjust the income tax provision, income taxes payable and deferred taxes in the period in which the facts that give rise to a revision become known. We recognize the tax effects related to share-based payments at settlement or expiration in Income tax expense (recovery) .
Stock-based compensation and other stock-based payments	Stock-based compensation and other stock-based payments Stock options and restricted share units granted to the company’s key officers, directors and employees are accounted for using the fair value-based method. Under this method, compensation cost for stock options is measured at fair value at the date of grant using the Black-Scholes valuation model, and is expensed over the award’s vesting period using the straight-line method. Any consideration paid by plan participants on the exercise of stock options or the purchase of shares is credited to common stock together with any related stock-based compensation expense. Compensation cost for restricted share units is measured at fair value at the date of grant which is the market price of the underlying security, and is expensed over the award’s vesting period using the straight-line method. In the third quarter of 2016, we early adopted ASU 2016-09 and elected to make an entity-wide election to account for forfeitures in compensation expense when they occur. The application of this election did not have a material impact on our financial statements.
Earnings (loss) per common share	Earnings (loss) per common share Basic earnings (loss) per share is computed by dividing net earnings (loss) for the period by the weighted average number of company common shares outstanding during the reporting period. Diluted earnings (loss) per share is computed using the treasury stock method. When the effect of options and other securities convertible into common shares is anti-dilutive, including when the company has incurred a loss for the period, basic and diluted earnings (loss) per share are the same. Under the treasury stock method, the number of dilutive shares, if any, is determined by dividing the average market price of shares for the period into the net proceeds of in-the-money options.
Translation of foreign currencies	Translation of foreign currencies Our functional and reporting currency is the U.S. dollar. Revenue and expense items denominated in foreign currencies are translated at exchange rates prevailing during the period. Monetary assets and liabilities denominated in foreign currencies are translated at the period-end exchange rates. Non-monetary assets and liabilities are translated at exchange rates in effect when the assets are acquired or the obligations are incurred. Foreign exchange gains and losses are reflected in net earnings (loss) for the period. We have foreign subsidiaries that are considered to be self-contained and integrated within their foreign jurisdiction, and accordingly, use the respective local currency as their functional currency. The assets and liabilities of the foreign subsidiaries, including goodwill and fair value adjustments arising on acquisition, are translated at exchange rates at the balance sheet dates, equity is translated at historical rates, and revenue and expenses are translated at exchange rates prevailing during the period. The foreign exchange gains and losses arising from the translation are reported as a component of other comprehensive income (loss), as presented in note 21, Accumulated Other Comprehensive Loss .
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents include cash and short-term deposits with original maturities of three months or less. The carrying amounts approximate fair value due to the short-term maturities of these instruments.
Allowance for doubtful accounts receivable	Allowance for doubtful accounts receivable We maintain an allowance for our accounts receivable for estimated losses that may result from our customers’ inability to pay. We determine the amount of the allowance by analyzing known uncollectible accounts, aged receivables, economic conditions, historical losses, insured amounts, if any, and changes in customer payment cycles and credit-worthiness. Amounts later determined and specifically identified to be uncollectible are charged against this allowance. If the financial condition of any of our customers deteriorates resulting in an impairment of their ability to make payments, we may increase our allowance.
Inventories	Inventories Inventories consist of electronic components and finished goods and are valued at the lower of cost or estimable realizable value, determined on a first-in-first-out basis. Cost is defined as all costs that relate to bringing the inventory to its present condition and location under normal operating conditions. We review the components of our inventory and our inventory purchase commitments on a regular basis for excess and obsolete inventory based on estimated future usage and sales. Write-downs in inventory value or losses on inventory purchase commitments depend on various items, including factors related to customer demand, economic and competitive conditions, technological advances and new product introductions that vary from current expectations. We believe that the estimates used in calculating the inventory provision are reasonable and properly reflect the risk of excess and obsolete inventory. If customer demands for our inventory are substantially less than our estimates, additional inventory write-downs may be required.
Property and equipment	Property and equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. We amortize our property and equipment on a straight-line basis over the following estimated economic lives: Furniture and fixtures 3-5 years Research and development equipment 3-10 years Production equipment 2-7 years Tooling 1.5-3 years Computer equipment 1-5 years Software 1-5 years Office equipment 3-5 years Network equipment 3-7 years Research and development equipment related amortization is included in research and development expense. Tooling, production and certain network equipment related amortization is included in cost of goods sold. All other amortization is included in amortization expense. Leasehold improvements and leased vehicles are amortized on a straight-line basis over the lesser of their expected average service life or term of the lease. When we sell property and equipment, we net the historical cost less accumulated depreciation and amortization against the sale proceeds and include the difference in Other income .
Intangible assets	Intangible assets The estimated useful life of intangible assets with definite lives is the period over which the assets are expected to contribute to our future cash flows. When determining the useful life, we consider the expected use of the asset, useful life of any related intangible asset, any legal, regulatory or contractual provisions that limit the useful life, any legal, regulatory, or contractual renewal or extension provisions without substantial costs or modifications to the existing terms and conditions, the effects of obsolescence, demand, competition and other economic factors, and the expected level of maintenance expenditures relative to the cost of the asset required to obtain future cash flows from the asset. We amortize our intangible assets on a straight-line basis over the following specific periods: Patents and trademarks — 3-5 years Licenses — over the shorter of the term of the license or an estimate of their useful life, ranging from three to ten years Intellectual property and customer relationships — 3-13 years Brand — over the estimated life In-process research and development — over the estimated life In-process research and development (“IPRD”) are intangible assets acquired as part of business combinations. Prior to their completion, IPRD are intangible assets with indefinite life and they are not amortized but subject to impairment test on an annual basis. Research and development related amortization is included in research and development expense. All other amortization is included in amortization expense.
Goodwill	Goodwill Goodwill represents the excess of the purchase price of an acquired business over the fair value assigned to assets acquired and liabilities assumed in a business combination. Goodwill has an indefinite life, is not amortized, and is subject to a two-step impairment test on an annual basis. The first step compares the fair value of the reporting unit to its carrying amount, which includes the goodwill. When the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not to be impaired and the second step of the impairment test is unnecessary. If the carrying amount exceeds the implied fair value of the goodwill, the second step measures the amount of the impairment loss. If the carrying amount exceeds the fair value of the goodwill, an impairment loss is recognized equal to that excess.
Impairment of long-lived assets	Impairment of long-lived assets Long-lived assets, including property and equipment, and intangible assets other than goodwill, are assessed for potential impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset may not be recovered. An impairment loss is recognized when the carrying amount of the long-lived asset is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Any required impairment loss is measured as the amount by which the carrying amount of a long-lived asset exceeds its fair value and is recorded as a reduction in the carrying value of the related asset and a charge to operating results. Intangible assets with indefinite lives are tested annually for impairment and in interim periods if certain events occur indicating that the carrying value of the intangible assets may be impaired.
Comprehensive income (loss)	Comprehensive income (loss) Comprehensive income (loss) includes net earnings (loss) as well as changes in equity from other non-owner sources. The other changes in equity included in comprehensive income (loss) are comprised of foreign currency cumulative translation adjustments.
Investment tax credits	Investment tax credits Investment tax credits are accounted for using the flow-through method whereby such credits are accounted for as a reduction of income tax expense in the period in which the credit arises.
Comparative figures	Comparative figures Certain figures presented in the consolidated financial statements have been reclassified to conform to the presentation adopted for the current year.

SUMMARY OF SIGNIFICANT ACCOUN41

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Schedule of amortization of the entity's property and equipment on straight-line basis over the estimated economic lives	We amortize our property and equipment on a straight-line basis over the following estimated economic lives: Furniture and fixtures 3-5 years Research and development equipment 3-10 years Production equipment 2-7 years Tooling 1.5-3 years Computer equipment 1-5 years Software 1-5 years Office equipment 3-5 years Network equipment 3-7 years
Finite-Lived Intangible Assets
Schedule of the entity's amortization of intangible assets on a straight-line basis over the specified periods	We amortize our intangible assets on a straight-line basis over the following specific periods: Patents and trademarks — 3-5 years Licenses — over the shorter of the term of the license or an estimate of their useful life, ranging from three to ten years Intellectual property and customer relationships — 3-13 years Brand — over the estimated life In-process research and development — over the estimated life

BLUE CREATION BLUE CREATION (Ta

BLUE CREATION BLUE CREATION (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the preliminary values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,563 Accounts receivable 237 Other assets 111 Identifiable intangible assets 2,540 Goodwill 920 7,371 Liabilities assumed Accounts payable and accrued liabilities 392 Deferred income taxes 534 Fair value of net assets acquired 6,445 $ Assets acquired Cash 1,852 Accounts receivable 1,754 Inventory 2,375 Other assets 124 Identifiable intangible assets 3,926 Goodwill 1,782 11,813 Liabilities assumed Accounts payable and accrued liabilities 1,458 Deferred income taxes 1,228 Fair value of net assets acquired 9,127	€ $ Assets acquired Cash 214 241 Accounts receivable 1,026 1,156 Prepaids and other assets 107 120 Property and equipment 1,041 1,173 Identifiable intangible assets 5,071 5,713 Goodwill 9,922 11,179 17,381 19,582 Liabilities assumed Accounts payable and accrued liabilities 1,715 1,932 Deferred income tax 1,690 1,905 Fair value of net assets acquired 13,976 15,745 $ Assets acquired Accounts receivable 551 Prepaid and other assets 59 Inventory 133 Property and equipment 1,388 Identifiable intangible assets 5,499 Goodwill 3,706 11,336 Liabilities assumed Accounts payable and accrued liabilities 1,034 Deferred revenue 78 Fair value of net assets acquired 10,224 $ Assets acquired Cash 3,139 Accounts receivable 2,795 Prepaid and other assets 270 Inventory 75 Property and equipment 275 Identifiable intangible assets 50,231 Goodwill 45,593 102,378 Liabilities assumed Accounts payable and accrued liabilities 4,437 Deferred revenue 172 Deferred income tax 6,181 Fair value of net assets acquired 91,588	$ Assets acquired Cash 2,255 Accounts receivable 5,189 Prepaid and other assets 329 Inventory 1,059 Property and equipment 84 Identifiable intangible assets 13,529 Goodwill 8,697 31,142 Liabilities assumed Accounts payable and accrued liabilities 2,817 Deferred revenue 1,772 Deferred income tax 445 Fair value of net assets acquired 26,108
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 3.5 years 2,090 Existing technology 4 years 450 2,540 The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 5 years 2,640 Existing technology 4 years 973 In-process research and development 313 3,926	Estimated useful life € $ Customer relationships 11 years 3,379 3,807 Existing technology 4.5 years 1,692 1,906 5,071 5,713 Estimated useful life $ Brand 20 years 1,169 Customer relationships 10 years 2,352 Existing technology 5 years 1,978 5,499 Estimated useful life $ Brand 20 years 4,820 Customer relationships 12 years 34,571 Existing technology 4 years 3,411 In-process research and development 8 years 7,429 50,231	Estimated useful life $ Backlog 7 months 358 Customer relationships 13 years 8,739 Existing technology 7 years 3,144 In-process research and development 5 years 1,288 13,529

GENX MOBILE INC GENX MOBILE I43

GENX MOBILE INC GENX MOBILE INC (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Schedule of Business Acquisition, Considerations [Table Text Block]	$ Cash 7,752 Contingent consideration 1,375 9,127	€ $ Cash 13,506 15,216 Contingent consideration 470 529 13,976 15,745 $ Cash 9,471 Contingent consideration 753 10,224
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the preliminary values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,563 Accounts receivable 237 Other assets 111 Identifiable intangible assets 2,540 Goodwill 920 7,371 Liabilities assumed Accounts payable and accrued liabilities 392 Deferred income taxes 534 Fair value of net assets acquired 6,445 $ Assets acquired Cash 1,852 Accounts receivable 1,754 Inventory 2,375 Other assets 124 Identifiable intangible assets 3,926 Goodwill 1,782 11,813 Liabilities assumed Accounts payable and accrued liabilities 1,458 Deferred income taxes 1,228 Fair value of net assets acquired 9,127	€ $ Assets acquired Cash 214 241 Accounts receivable 1,026 1,156 Prepaids and other assets 107 120 Property and equipment 1,041 1,173 Identifiable intangible assets 5,071 5,713 Goodwill 9,922 11,179 17,381 19,582 Liabilities assumed Accounts payable and accrued liabilities 1,715 1,932 Deferred income tax 1,690 1,905 Fair value of net assets acquired 13,976 15,745 $ Assets acquired Accounts receivable 551 Prepaid and other assets 59 Inventory 133 Property and equipment 1,388 Identifiable intangible assets 5,499 Goodwill 3,706 11,336 Liabilities assumed Accounts payable and accrued liabilities 1,034 Deferred revenue 78 Fair value of net assets acquired 10,224 $ Assets acquired Cash 3,139 Accounts receivable 2,795 Prepaid and other assets 270 Inventory 75 Property and equipment 275 Identifiable intangible assets 50,231 Goodwill 45,593 102,378 Liabilities assumed Accounts payable and accrued liabilities 4,437 Deferred revenue 172 Deferred income tax 6,181 Fair value of net assets acquired 91,588	$ Assets acquired Cash 2,255 Accounts receivable 5,189 Prepaid and other assets 329 Inventory 1,059 Property and equipment 84 Identifiable intangible assets 13,529 Goodwill 8,697 31,142 Liabilities assumed Accounts payable and accrued liabilities 2,817 Deferred revenue 1,772 Deferred income tax 445 Fair value of net assets acquired 26,108
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 3.5 years 2,090 Existing technology 4 years 450 2,540 The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 5 years 2,640 Existing technology 4 years 973 In-process research and development 313 3,926	Estimated useful life € $ Customer relationships 11 years 3,379 3,807 Existing technology 4.5 years 1,692 1,906 5,071 5,713 Estimated useful life $ Brand 20 years 1,169 Customer relationships 10 years 2,352 Existing technology 5 years 1,978 5,499 Estimated useful life $ Brand 20 years 4,820 Customer relationships 12 years 34,571 Existing technology 4 years 3,411 In-process research and development 8 years 7,429 50,231	Estimated useful life $ Backlog 7 months 358 Customer relationships 13 years 8,739 Existing technology 7 years 3,144 In-process research and development 5 years 1,288 13,529

MOBIQUITHINGS SAS (Tables)

MOBIQUITHINGS SAS (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Schedule of Business Acquisition, Considerations [Table Text Block]	$ Cash 7,752 Contingent consideration 1,375 9,127	€ $ Cash 13,506 15,216 Contingent consideration 470 529 13,976 15,745 $ Cash 9,471 Contingent consideration 753 10,224
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the preliminary values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,563 Accounts receivable 237 Other assets 111 Identifiable intangible assets 2,540 Goodwill 920 7,371 Liabilities assumed Accounts payable and accrued liabilities 392 Deferred income taxes 534 Fair value of net assets acquired 6,445 $ Assets acquired Cash 1,852 Accounts receivable 1,754 Inventory 2,375 Other assets 124 Identifiable intangible assets 3,926 Goodwill 1,782 11,813 Liabilities assumed Accounts payable and accrued liabilities 1,458 Deferred income taxes 1,228 Fair value of net assets acquired 9,127	€ $ Assets acquired Cash 214 241 Accounts receivable 1,026 1,156 Prepaids and other assets 107 120 Property and equipment 1,041 1,173 Identifiable intangible assets 5,071 5,713 Goodwill 9,922 11,179 17,381 19,582 Liabilities assumed Accounts payable and accrued liabilities 1,715 1,932 Deferred income tax 1,690 1,905 Fair value of net assets acquired 13,976 15,745 $ Assets acquired Accounts receivable 551 Prepaid and other assets 59 Inventory 133 Property and equipment 1,388 Identifiable intangible assets 5,499 Goodwill 3,706 11,336 Liabilities assumed Accounts payable and accrued liabilities 1,034 Deferred revenue 78 Fair value of net assets acquired 10,224 $ Assets acquired Cash 3,139 Accounts receivable 2,795 Prepaid and other assets 270 Inventory 75 Property and equipment 275 Identifiable intangible assets 50,231 Goodwill 45,593 102,378 Liabilities assumed Accounts payable and accrued liabilities 4,437 Deferred revenue 172 Deferred income tax 6,181 Fair value of net assets acquired 91,588	$ Assets acquired Cash 2,255 Accounts receivable 5,189 Prepaid and other assets 329 Inventory 1,059 Property and equipment 84 Identifiable intangible assets 13,529 Goodwill 8,697 31,142 Liabilities assumed Accounts payable and accrued liabilities 2,817 Deferred revenue 1,772 Deferred income tax 445 Fair value of net assets acquired 26,108
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 3.5 years 2,090 Existing technology 4 years 450 2,540 The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 5 years 2,640 Existing technology 4 years 973 In-process research and development 313 3,926	Estimated useful life € $ Customer relationships 11 years 3,379 3,807 Existing technology 4.5 years 1,692 1,906 5,071 5,713 Estimated useful life $ Brand 20 years 1,169 Customer relationships 10 years 2,352 Existing technology 5 years 1,978 5,499 Estimated useful life $ Brand 20 years 4,820 Customer relationships 12 years 34,571 Existing technology 4 years 3,411 In-process research and development 8 years 7,429 50,231	Estimated useful life $ Backlog 7 months 358 Customer relationships 13 years 8,739 Existing technology 7 years 3,144 In-process research and development 5 years 1,288 13,529

ACCEL NETWORKS LLC (Tables)

ACCEL NETWORKS LLC (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Schedule of Business Acquisition, Considerations [Table Text Block]	$ Cash 7,752 Contingent consideration 1,375 9,127	€ $ Cash 13,506 15,216 Contingent consideration 470 529 13,976 15,745 $ Cash 9,471 Contingent consideration 753 10,224
Summary of the amounts of the assets acquired and liabilities assumed recognized at the acquisition date	The following table summarizes the preliminary values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,563 Accounts receivable 237 Other assets 111 Identifiable intangible assets 2,540 Goodwill 920 7,371 Liabilities assumed Accounts payable and accrued liabilities 392 Deferred income taxes 534 Fair value of net assets acquired 6,445 $ Assets acquired Cash 1,852 Accounts receivable 1,754 Inventory 2,375 Other assets 124 Identifiable intangible assets 3,926 Goodwill 1,782 11,813 Liabilities assumed Accounts payable and accrued liabilities 1,458 Deferred income taxes 1,228 Fair value of net assets acquired 9,127	€ $ Assets acquired Cash 214 241 Accounts receivable 1,026 1,156 Prepaids and other assets 107 120 Property and equipment 1,041 1,173 Identifiable intangible assets 5,071 5,713 Goodwill 9,922 11,179 17,381 19,582 Liabilities assumed Accounts payable and accrued liabilities 1,715 1,932 Deferred income tax 1,690 1,905 Fair value of net assets acquired 13,976 15,745 $ Assets acquired Accounts receivable 551 Prepaid and other assets 59 Inventory 133 Property and equipment 1,388 Identifiable intangible assets 5,499 Goodwill 3,706 11,336 Liabilities assumed Accounts payable and accrued liabilities 1,034 Deferred revenue 78 Fair value of net assets acquired 10,224 $ Assets acquired Cash 3,139 Accounts receivable 2,795 Prepaid and other assets 270 Inventory 75 Property and equipment 275 Identifiable intangible assets 50,231 Goodwill 45,593 102,378 Liabilities assumed Accounts payable and accrued liabilities 4,437 Deferred revenue 172 Deferred income tax 6,181 Fair value of net assets acquired 91,588	$ Assets acquired Cash 2,255 Accounts receivable 5,189 Prepaid and other assets 329 Inventory 1,059 Property and equipment 84 Identifiable intangible assets 13,529 Goodwill 8,697 31,142 Liabilities assumed Accounts payable and accrued liabilities 2,817 Deferred revenue 1,772 Deferred income tax 445 Fair value of net assets acquired 26,108
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 3.5 years 2,090 Existing technology 4 years 450 2,540 The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 5 years 2,640 Existing technology 4 years 973 In-process research and development 313 3,926	Estimated useful life € $ Customer relationships 11 years 3,379 3,807 Existing technology 4.5 years 1,692 1,906 5,071 5,713 Estimated useful life $ Brand 20 years 1,169 Customer relationships 10 years 2,352 Existing technology 5 years 1,978 5,499 Estimated useful life $ Brand 20 years 4,820 Customer relationships 12 years 34,571 Existing technology 4 years 3,411 In-process research and development 8 years 7,429 50,231	Estimated useful life $ Backlog 7 months 358 Customer relationships 13 years 8,739 Existing technology 7 years 3,144 In-process research and development 5 years 1,288 13,529

WIRELESS MAINGATE AB (Tables)

WIRELESS MAINGATE AB (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Summary of the amounts of the assets acquired and liabilities assumed recognized at the acquisition date	The following table summarizes the preliminary values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,563 Accounts receivable 237 Other assets 111 Identifiable intangible assets 2,540 Goodwill 920 7,371 Liabilities assumed Accounts payable and accrued liabilities 392 Deferred income taxes 534 Fair value of net assets acquired 6,445 $ Assets acquired Cash 1,852 Accounts receivable 1,754 Inventory 2,375 Other assets 124 Identifiable intangible assets 3,926 Goodwill 1,782 11,813 Liabilities assumed Accounts payable and accrued liabilities 1,458 Deferred income taxes 1,228 Fair value of net assets acquired 9,127	€ $ Assets acquired Cash 214 241 Accounts receivable 1,026 1,156 Prepaids and other assets 107 120 Property and equipment 1,041 1,173 Identifiable intangible assets 5,071 5,713 Goodwill 9,922 11,179 17,381 19,582 Liabilities assumed Accounts payable and accrued liabilities 1,715 1,932 Deferred income tax 1,690 1,905 Fair value of net assets acquired 13,976 15,745 $ Assets acquired Accounts receivable 551 Prepaid and other assets 59 Inventory 133 Property and equipment 1,388 Identifiable intangible assets 5,499 Goodwill 3,706 11,336 Liabilities assumed Accounts payable and accrued liabilities 1,034 Deferred revenue 78 Fair value of net assets acquired 10,224 $ Assets acquired Cash 3,139 Accounts receivable 2,795 Prepaid and other assets 270 Inventory 75 Property and equipment 275 Identifiable intangible assets 50,231 Goodwill 45,593 102,378 Liabilities assumed Accounts payable and accrued liabilities 4,437 Deferred revenue 172 Deferred income tax 6,181 Fair value of net assets acquired 91,588	$ Assets acquired Cash 2,255 Accounts receivable 5,189 Prepaid and other assets 329 Inventory 1,059 Property and equipment 84 Identifiable intangible assets 13,529 Goodwill 8,697 31,142 Liabilities assumed Accounts payable and accrued liabilities 2,817 Deferred revenue 1,772 Deferred income tax 445 Fair value of net assets acquired 26,108
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 3.5 years 2,090 Existing technology 4 years 450 2,540 The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 5 years 2,640 Existing technology 4 years 973 In-process research and development 313 3,926	Estimated useful life € $ Customer relationships 11 years 3,379 3,807 Existing technology 4.5 years 1,692 1,906 5,071 5,713 Estimated useful life $ Brand 20 years 1,169 Customer relationships 10 years 2,352 Existing technology 5 years 1,978 5,499 Estimated useful life $ Brand 20 years 4,820 Customer relationships 12 years 34,571 Existing technology 4 years 3,411 In-process research and development 8 years 7,429 50,231	Estimated useful life $ Backlog 7 months 358 Customer relationships 13 years 8,739 Existing technology 7 years 3,144 In-process research and development 5 years 1,288 13,529
Schedule of unaudited pro forma results		2015 2014 Pro forma information Revenue $ 608,516 $ 569,340 Earnings (loss) from operations 8,861 (4,719 ) Net loss (3,652 ) (15,339 ) Basic and diluted loss per share (in dollars) $ (0.11 ) $ (0.49 )	2014 2013 Pro forma information Revenue $ 550,279 $ 457,152 Loss from operations (7,507 ) (18,233 ) Net earnings (loss) (17,559 ) 54,875 Basic and diluted earnings (loss) per share (in dollars) $ (0.56 ) $ 1.78

IN MOTION TECHNOLOGY (Tables)

IN MOTION TECHNOLOGY (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Summary of the amounts of the assets acquired and liabilities assumed recognized at the acquisition date	The following table summarizes the preliminary values assigned to the assets acquired and liabilities assumed at the acquisition date: $ Assets acquired Cash 3,563 Accounts receivable 237 Other assets 111 Identifiable intangible assets 2,540 Goodwill 920 7,371 Liabilities assumed Accounts payable and accrued liabilities 392 Deferred income taxes 534 Fair value of net assets acquired 6,445 $ Assets acquired Cash 1,852 Accounts receivable 1,754 Inventory 2,375 Other assets 124 Identifiable intangible assets 3,926 Goodwill 1,782 11,813 Liabilities assumed Accounts payable and accrued liabilities 1,458 Deferred income taxes 1,228 Fair value of net assets acquired 9,127	€ $ Assets acquired Cash 214 241 Accounts receivable 1,026 1,156 Prepaids and other assets 107 120 Property and equipment 1,041 1,173 Identifiable intangible assets 5,071 5,713 Goodwill 9,922 11,179 17,381 19,582 Liabilities assumed Accounts payable and accrued liabilities 1,715 1,932 Deferred income tax 1,690 1,905 Fair value of net assets acquired 13,976 15,745 $ Assets acquired Accounts receivable 551 Prepaid and other assets 59 Inventory 133 Property and equipment 1,388 Identifiable intangible assets 5,499 Goodwill 3,706 11,336 Liabilities assumed Accounts payable and accrued liabilities 1,034 Deferred revenue 78 Fair value of net assets acquired 10,224 $ Assets acquired Cash 3,139 Accounts receivable 2,795 Prepaid and other assets 270 Inventory 75 Property and equipment 275 Identifiable intangible assets 50,231 Goodwill 45,593 102,378 Liabilities assumed Accounts payable and accrued liabilities 4,437 Deferred revenue 172 Deferred income tax 6,181 Fair value of net assets acquired 91,588	$ Assets acquired Cash 2,255 Accounts receivable 5,189 Prepaid and other assets 329 Inventory 1,059 Property and equipment 84 Identifiable intangible assets 13,529 Goodwill 8,697 31,142 Liabilities assumed Accounts payable and accrued liabilities 2,817 Deferred revenue 1,772 Deferred income tax 445 Fair value of net assets acquired 26,108
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 3.5 years 2,090 Existing technology 4 years 450 2,540 The following table provides the components of the identifiable intangible assets acquired: Estimated useful life $ Customer relationships 5 years 2,640 Existing technology 4 years 973 In-process research and development 313 3,926	Estimated useful life € $ Customer relationships 11 years 3,379 3,807 Existing technology 4.5 years 1,692 1,906 5,071 5,713 Estimated useful life $ Brand 20 years 1,169 Customer relationships 10 years 2,352 Existing technology 5 years 1,978 5,499 Estimated useful life $ Brand 20 years 4,820 Customer relationships 12 years 34,571 Existing technology 4 years 3,411 In-process research and development 8 years 7,429 50,231	Estimated useful life $ Backlog 7 months 358 Customer relationships 13 years 8,739 Existing technology 7 years 3,144 In-process research and development 5 years 1,288 13,529
Schedule of unaudited pro forma results		2015 2014 Pro forma information Revenue $ 608,516 $ 569,340 Earnings (loss) from operations 8,861 (4,719 ) Net loss (3,652 ) (15,339 ) Basic and diluted loss per share (in dollars) $ (0.11 ) $ (0.49 )	2014 2013 Pro forma information Revenue $ 550,279 $ 457,152 Loss from operations (7,507 ) (18,233 ) Net earnings (loss) (17,559 ) 54,875 Basic and diluted earnings (loss) per share (in dollars) $ (0.56 ) $ 1.78

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Schedule of revenue and gross margin by segment	REVENUE AND GROSS MARGIN BY SEGMENT Year ended December 31, 2016 OEM Solutions Enterprise Solutions Cloud and Connectivity Services Total Revenue $ 516,517 $ 71,486 $ 27,604 $ 615,607 Cost of goods sold 349,921 31,537 16,406 397,864 Gross margin $ 166,596 $ 39,949 $ 11,198 $ 217,743 Gross margin % 32.3 % 55.9 % 40.6 % 35.4 % Expenses 196,395 Earnings from operations $ 21,348 Total assets $ 578,459	Year ended December 31, 2015 OEM Solutions Enterprise Solutions Cloud and Connectivity Services Total Revenue $ 523,366 $ 63,072 $ 21,360 $ 607,798 Cost of goods sold 371,559 29,945 12,439 413,943 Gross margin $ 151,807 $ 33,127 $ 8,921 $ 193,855 Gross margin % 29.0 % 52.5 % 41.8 % 31.9 % Expenses 183,741 Earnings from operations $ 10,114 Total assets $ 546,332	Year ended December 31, 2014 OEM Solutions Enterprise Solutions Cloud and Connectivity Services Total Revenue $ 476,650 $ 71,873 $ — $ 548,523 Cost of goods sold 336,132 33,412 — 369,544 Gross margin $ 140,518 $ 38,461 $ — $ 178,979 Gross margin % 29.5 % 53.5 % — 32.6 % Expenses 185,573 Loss from operations $ (6,594 ) Total assets $ 515,364
Schedule of revenue by geographical region	REVENUE BY GEOGRAPHICAL REGION 2016 2015 2014 Americas $ 194,019 $ 196,476 $ 157,803 Europe, Middle East and Africa 137,803 116,686 87,629 Asia-Pacific 283,785 294,636 303,091 $ 615,607 $ 607,798 $ 548,523
Schedule of property and equipment by geographical region	PROPERTY AND EQUIPMENT BY GEOGRAPHICAL REGION 2016 2015 Americas $ 18,001 $ 15,324 Europe, Middle East and Africa 10,814 8,171 Asia-Pacific 5,365 5,452 $ 34,180 $ 28,947

RESEARCH AND DEVELOPMENT (Table

RESEARCH AND DEVELOPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Research and Development [Abstract]
Schedule of components of research and development costs	The components of research and development costs consist of the following: 2016 2015 2014 Gross research and development $ 73,695 $ 74,599 $ 82,649 Government tax credits (618 ) (579 ) (1,712 ) $ 73,077 $ 74,020 $ 80,937

OTHER INCOME (EXPENSE) (Tables)

OTHER INCOME (EXPENSE) (Tables)	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Schedule of components of other income (expense)	The components of other income for the years ended December 31 were as follows: 2016 2015 2014 Interest income $ 163 $ 269 $ 1,009 Interest expense (71 ) (154 ) (134 ) Other (9 ) — (21 ) $ 83 $ 115 $ 854

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of components of earnings (loss) before income taxes	The components of earnings (loss) before income taxes consist of the following: 2016 2015 2014 Canadian $ 15,480 $ 2,611 $ 3,604 Foreign 4,215 (4,225 ) (21,734 ) Earnings (loss) before income taxes $ 19,695 $ (1,614 ) $ (18,130 )
Schedule of income tax expense (recovery)	The income tax expense (recovery) consists of: 2016 2015 2014 Canadian: Current $ (287 ) $ 11 $ (1,165 ) Deferred 401 (2,086 ) (2,510 ) $ 114 $ (2,075 ) $ (3,675 ) Foreign: Current $ 7,304 $ 5,511 $ 2,630 Deferred (3,108 ) (2,376 ) (232 ) $ 4,196 $ 3,135 $ 2,398 Total: Current $ 7,017 $ 5,522 $ 1,465 Deferred (2,707 ) (4,462 ) (2,742 ) $ 4,310 $ 1,060 $ (1,277 )
Schedule of reconciliation of income taxes calculated at the statutory rate to the actual income tax provision	The reconciliation of income taxes calculated at the statutory rate to the actual income tax provision for the years ended December 31 was as follows: 2016 2015 2014 Income tax expense (recovery) at Canadian statutory income tax rates of 26.01% (2015 - 26.01%; 2014 - 26.02%) $ 5,122 $ (421 ) $ (4,733 ) Increase (decrease) in income taxes for: Permanent and other differences (2,192 ) (464 ) (227 ) Change in statutory/foreign tax rates 11,581 (979 ) (2,930 ) Change in valuation allowance (11,403 ) 1,952 5,051 Stock-based compensation expense 1,039 1,206 1,385 Adjustment to prior years 163 (234 ) 177 Income tax expense (recovery) $ 4,310 $ 1,060 $ (1,277 )
Schedule of tax effects of temporary differences that give rise to significant future tax assets and future tax liabilities	The tax effects of temporary differences that give rise to significant deferred tax assets and deferred tax liabilities were as follows at December 31: 2016 2015 Deferred income tax assets (liabilities) Property and equipment $ 2,223 $ 2,532 Non capital loss carry-forwards 63,094 76,183 Capital loss carry-forwards 4,321 4,487 Scientific research and development expenses and credits 25,651 21,988 Reserves and other 13,201 13,716 Acquired intangibles (9,102 ) (9,498 ) 99,388 109,408 Valuation allowance 94,807 106,210 $ 4,581 $ 3,198 2016 2015 Classification: Assets Non-current $ 16,039 $ 14,865 Liabilities Non-current (11,458 ) (11,667 ) $ 4,581 $ 3,198
Schedule of reconciliation of the total amounts of unrecognized tax benefits	Below is a reconciliation of the total amounts of unrecognized tax benefits for the years ended December 31: 2016 2015 Unrecognized tax benefits, beginning of year $ 4,346 $ 5,913 Increases — tax positions taken in prior periods 633 78 Increases — tax positions taken in current period 74 115 Settlements and lapses of statute of limitations (724 ) (1,760 ) Unrecognized tax benefits, end of year $ 4,329 $ 4,346

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of stock-based compensation expense	Stock-based compensation expense: 2016 2015 2014 Cost of goods sold $ 420 $ 630 $ 519 Sales and marketing 1,714 2,151 1,868 Research and development 1,375 1,422 1,809 Administration 4,120 4,739 5,208 $ 7,629 $ 8,942 $ 9,404 Stock option plan 2,170 2,090 2,250 Restricted stock plan 5,459 6,852 7,154 $ 7,629 $ 8,942 $ 9,404
Schedule of fair value of options estimated on the date of grant using the Black-Scholes option pricing model	The fair value of share options was estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions: 2016 2015 2014 Risk-free interest rate 0.73 % 0.97 % 1.25 % Annual dividends per share Nil Nil Nil Expected stock price volatility 51 % 44 % 46 % Expected option life (in years) 4.0 4.0 4.0 Average fair value of options granted (in dollars) $ 4.40 $ 10.64 $ 6.86
Schedule of stock option activity	The following table presents stock option activity for the years ended December 31: Number of Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options Cdn.$ U.S.$ In Years U.S.$ Outstanding, December 31, 2013 1,537,586 10.37 9.76 3.1 22,164 Granted 300,150 21.57 18.57 Exercised (686,384 ) 10.64 9.15 10,535 Forfeited (7,295 ) 11.83 10.18 Outstanding, December 31, 2014 1,144,057 13.94 12.00 2.9 40,550 Granted 218,331 41.62 29.94 Exercised (357,136 ) 14.42 10.37 6,813 Forfeited (39,341 ) 23.74 17.09 Outstanding, December 31, 2015 965,911 21.47 15.44 2.5 3,541 Granted 651,357 14.72 10.95 Exercised (231,704 ) 11.76 8.75 1,608 Forfeited (69,941 ) 19.25 14.32 Outstanding, December 31, 2016 1,315,623 19.65 14.61 2.9 4,687
Schedule of stock options outstanding and exercisable	The following table summarizes the stock options outstanding and exercisable at December 31, 2016: Options Outstanding Options Exercisable Range of Number of Weighted Average Remaining Option Life Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Exercise Prices Options (years) Cdn.$ U.S.$ Exercisable Cdn.$ U.S.$ $5.58 – $10.44 U.S. $7.50 – $14.04 Cdn 405,070 3.0 12.90 9.60 117,304 10.88 8.09 $10.45 – $10.78 U.S. $14.05 – $14.49 Cdn 282,056 4.1 14.28 10.62 — — — $10.79 – $17.28 U.S. $14.50 – $23.23 Cdn 317,293 1.8 17.77 13.22 232,286 16.90 12.57 $17.29 – $33.60 U.S. $23.24 – $45.17 Cdn 311,204 2.9 35.21 26.19 145,348 35.25 26.22 1,315,623 2.9 19.65 14.61 494,938 20.86 15.52
Schedule of restricted stock unit activity	The following table summarizes the RSU activity for the years ended December 31: Number of Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Life Aggregate Intrinsic Value RSUs Cdn.$ U.S.$ In years U.S.$ Outstanding, December 31, 2013 1,442,115 10.59 9.98 1.8 34,867 Granted 342,225 21.67 18.66 Vested / settled (617,755 ) 10.64 9.16 12,364 Forfeited (4,820 ) 13.24 11.40 Outstanding, December 31, 2014 1,161,765 14.56 12.54 1.7 55,118 Granted 230,689 42.16 30.33 Vested / settled (590,720 ) 14.20 10.21 19,494 Forfeited (23,501 ) 30.02 21.60 Outstanding, December 31, 2015 778,233 25.08 18.04 1.8 12,219 Granted 354,517 15.08 11.21 Vested / settled (358,497 ) 19.57 14.56 4,477 Forfeited (28,279 ) 21.85 16.26 Outstanding, December 31, 2016 745,974 22.59 16.81 2.1 11,689 Outstanding – vested and not settled 153,743 Outstanding – unvested 592,231 Outstanding, December 31, 2016 745,974

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of reconciliation between basic and diluted earnings (loss) per share	The following table provides the reconciliation between basic and diluted earnings (loss) per share: 2016 2015 2014 Net earnings (loss) $ 15,385 $ (2,674 ) $ (16,853 ) Weighted average shares used in computation of: Basic 32,032 32,166 31,512 Assumed conversion 303 — — Diluted 32,335 32,166 31,512 Net earnings (loss) per share (in dollars): Basic $ 0.48 $ (0.08 ) $ (0.53 ) Diluted 0.48 (0.08 ) (0.53 )

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Schedule of components of accounts receivable	The components of accounts receivable at December 31 were as follows: 2016 2015 Trade receivables $ 121,384 $ 99,027 Less: allowance for doubtful accounts (2,486 ) (2,088 ) 118,898 96,939 Sales taxes receivable 2,808 2,096 R&D tax credits 5,331 6,388 Other receivables 16,761 10,823 $ 143,798 $ 116,246
Schedule of movement in the allowance for doubtful accounts	The movement in the allowance for doubtful accounts during the years ended December 31 were as follows: 2016 2015 2014 Balance, beginning of year $ 2,088 $ 2,275 $ 2,279 Bad debt expense 383 615 329 Write-offs and settlements 15 (792 ) (290 ) Foreign exchange — (10 ) (43 ) $ 2,486 $ 2,088 $ 2,275

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory	The components of inventories at December 31 were as follows: 2016 2015 Electronic components $ 29,043 $ 19,203 Finished goods 11,870 13,626 $ 40,913 $ 32,829

PREPAIDS AND OTHER (Tables)

PREPAIDS AND OTHER (Tables)	12 Months Ended
	Dec. 31, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of components of prepaids and other	The components of prepaids and other at December 31 were as follows: 2016 2015 Inventory advances $ 902 $ 1,159 Insurance and licenses 634 7,601 Other 4,994 5,419 $ 6,530 $ 14,179

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of components of property and equipment	The components of property and equipment at December 31 were as follows: 2016 Cost Accumulated amortization Net book value Furniture and fixtures $ 1,885 $ 1,209 $ 676 Research and development equipment 31,896 23,544 8,352 Production equipment and tooling 48,685 32,766 15,919 Computer equipment 9,845 8,063 1,782 Software 8,463 6,108 2,355 Leasehold improvements 5,850 3,208 2,642 Leased vehicles 1,127 915 212 Office equipment 1,050 594 456 Network equipment 2,535 749 1,786 $ 111,336 $ 77,156 $ 34,180	2015 Cost Accumulated amortization Net book value Furniture and fixtures $ 1,420 $ 867 $ 553 Research and development equipment 29,184 21,435 7,749 Production equipment and tooling 40,181 29,161 11,020 Computer equipment 7,256 5,562 1,694 Software 7,134 4,852 2,282 Leasehold improvements 4,456 2,121 2,335 Leased vehicles 947 547 400 Office equipment 2,533 2,132 401 Network equipment 2,828 315 2,513 $ 95,939 $ 66,992 $ 28,947

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of components of intangible assets	The components of intangible assets at December 31 were as follows: 2016 Cost Accumulated amortization Net book value Patents and trademarks $ 14,181 $ 9,638 $ 4,543 Licenses 45,714 44,667 1,047 Intellectual property 16,966 10,864 6,102 Customer relationships 91,156 41,679 49,477 Brand 5,451 665 4,786 In-process research and development 14,422 5,514 8,908 $ 187,890 $ 113,027 $ 74,863	2015 Cost Accumulated amortization Net book value Patents and trademarks $ 14,285 $ 8,701 $ 5,584 Licenses 54,622 53,143 1,479 Intellectual property 17,622 9,231 8,391 Customer relationships 89,638 35,543 54,095 Brand 5,787 252 5,535 In-process research and development 12,984 3,818 9,166 $ 194,938 $ 110,688 $ 84,250
Schedule of estimated annual amortization expense	Estimated annual amortization expense for the next 5 years ended December 31 are as follows: 2017 $ 13,376 2018 12,431 2019 11,421 2020 8,402 2021 5,735

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in the carrying amount of goodwill	The changes in the carrying amount of goodwill for the years ended December 31 were as follows: 2016 2015 Balance at beginning of year $ 156,488 $ 103,966 Goodwill acquired (note 5(a) and 5(b)) 2,702 60,478 Foreign currency translation adjustments (5,076 ) (7,956 ) $ 154,114 $ 156,488 OEM Solutions $ 101,404 $ 103,567 Enterprise Solutions 26,469 24,993 Cloud and Connectivity Services 26,241 27,928 $ 154,114 $ 156,488

ACCOUNTS PAYABLE AND ACCRUED 60

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of components of accounts payable and accrued liabilities	The components of accounts payable and accrued liabilities at December 31 were as follows: 2016 2015 Trade payables $ 109,236 $ 81,879 Inventory commitment reserve 3,850 1,866 Accrued royalties 13,042 9,750 Accrued payroll and related liabilities 12,572 10,879 Taxes payable (including sales taxes) 4,922 2,501 Product warranties (note 26(b)(iii)) 7,637 7,362 Other 16,241 14,300 $ 167,500 $ 128,537

LONG-TERM OBLIGATIONS (Tables)

LONG-TERM OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Accounts Payable and Accrued Liabilities, Noncurrent [Abstract]
Schedule of components of long-term obligations	2016 2015 Accrued royalties $ 22,763 $ 35,451 Other 9,891 8,902 $ 32,654 $ 44,353

ACCUMULATED OTHER COMPREHENSI62

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of components of accumulated other comprehensive loss, net of taxes	2016 2015 Balance, beginning of period $ (7,978 ) $ (5,965 ) Foreign currency translation adjustments (4,891 ) (2,589 ) Gain (loss) on long term intercompany balances (1,557 ) 576 $ (14,426 ) $ (7,978 )

SUPPLEMENTAL CASH FLOW INFORM63

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	The following table summarizes supplemental cash flow information and non-cash activities: 2016 2015 2014 Net income taxes paid $ 4,181 $ 3,093 $ 3,763 Interest paid 127 137 63 Non-cash property and equipment additions 200 — — Non-cash additions funded by obligation under capital leases 544 237 296 Non-cash additions related to asset retirement obligations 520 — —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum future payments under operating leases for the entity's continuing operations	We have entered into operating leases for property and equipment. The minimum future payments under various operating leases for our continuing operations in each of the years ended December 31 is as follows: 2017 $ 4,209 2018 4,030 2019 3,676 2020 3,474 2021 3,388 Subsequent years 4,591 $ 23,368
Schedule of the changes in the liability for product warranties	2016 2015 Balance, beginning of year $ 7,362 $ 5,951 Provisions 4,214 4,180 Expenditures (3,939 ) (2,769 ) Balance, end of year $ 7,637 $ 7,362

NATURE OF OPERATIONS (Details)

NATURE OF OPERATIONS (Details) - segment	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	3	2

SUMMARY OF SIGNIFICANT ACCOUN66

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Schedule of Property and Equipment Useful Lives (Details)	12 Months Ended
	Dec. 31, 2016
Furniture and fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	3 years
Furniture and fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	5 years
Research and development equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	3 years
Research and development equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	10 years
Production equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	2 years
Production equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	7 years
Tooling [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	1 year 6 months
Tooling [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	3 years
Computer equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	1 year
Computer equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	5 years
Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	1 year
Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	5 years
Office equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	3 years
Office equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	5 years
Network equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	3 years
Network equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic lives	7 years

SUMMARY OF SIGNIFICANT ACCOUN67

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Schedule of Intangible Assets Useful Lives (Details)	12 Months Ended
	Dec. 31, 2016
Patents and trademarks [Member] | Minimum [Member]
Intangible assets
Estimated useful life	3 years
Patents and trademarks [Member] | Maximum [Member]
Intangible assets
Estimated useful life	5 years
Licenses [Member] | Minimum [Member]
Intangible assets
Estimated useful life	3 years
Licenses [Member] | Maximum [Member]
Intangible assets
Estimated useful life	10 years
Intellectual property and customer relationships [Member] | Minimum [Member]
Intangible assets
Estimated useful life	3 years
Intellectual property and customer relationships [Member] | Maximum [Member]
Intangible assets
Estimated useful life	13 years

RECENTLY IMPLEMENTED ACCOUNTI68

RECENTLY IMPLEMENTED ACCOUNTING STANDARDS Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Sep. 30, 2016
Recently implemented accounting standards [Abstract]
Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options		$ 1.1
Prior Period Reclassification Adjustment	$ 4.7

BLUE CREATION Narrative (Detail

BLUE CREATION Narrative (Details) - USD ($) $ in Thousands	Nov. 02, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill		$ 154,114	$ 154,114	$ 156,488	$ 103,966
Payments to Acquire Businesses, Gross			0	9,471	0
Payments to Acquire Businesses, Net of Cash Acquired			$ 2,882	$ 0	$ 0
Blue Creation [Member]
Business Acquisition [Line Items]
Goodwill	$ 920
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual		200
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual		$ 100
Payments to Acquire Businesses, Gross	6,400
Payments to Acquire Businesses, Net of Cash Acquired	2,900
Business Combination, Contingent Consideration, Liability	$ 500

GENX MOBILE INC Narrative (Deta

GENX MOBILE INC Narrative (Details) - USD ($) $ in Thousands	Aug. 03, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross			$ 0	$ 9,471	$ 0
Payments to Acquire Businesses, Net of Cash Acquired			2,882	0	0
Goodwill		$ 154,114	$ 154,114	$ 156,488	$ 103,966
GenX Mobile Inc [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 7,752
Payments to Acquire Businesses, Net of Cash Acquired	5,900
Goodwill	1,782
Business Combination, Contingent Consideration Arrangements, Change in Range of Outcomes, Contingent Consideration, Liability, Significant Inputs	1,000
Contingent consideration, maximum	1,400
Business Combination, Contingent Consideration, Liability	$ 1,375
Business Acquisition, Effective Date of Acquisition	Aug. 3, 2016
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual		7,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual		$ 100

BLUE CREATION Schedule of recog

BLUE CREATION Schedule of recognized identified assets acquired and liabilities assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Nov. 02, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 154,114		$ 156,488	$ 103,966
Blue Creation [Member]
Business Acquisition [Line Items]
Cash		$ 3,563
Accounts receivable		237
Other assets		111
Identifiable intangible assets		2,540
Goodwill		920
Total assets acquired		7,371
Accounts payable and accrued liabilities		392
Deferred income taxes		534
Fair value of net assets acquired		$ 6,445

GENX MOBILE INC Schedule of Cas

GENX MOBILE INC Schedule of Cash and Contingent Consideration (Details) - USD ($) $ in Thousands	Aug. 03, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 0	$ 9,471	$ 0
GenX Mobile Inc [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 7,752
Business Combination, Contingent Consideration, Liability	1,375
Business Combination, Consideration Transferred	$ 9,127

BLUE CREATION Schedule of the C

BLUE CREATION Schedule of the Components of Acquired Intangible Assets Subject to Amortization (Details) - Blue Creation [Member] $ in Thousands	Nov. 02, 2016USD ($)
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 2,540
Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years 6 months
Finite-lived Intangible Assets Acquired	$ 2,090
Existing Technology [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	4 years
Finite-lived Intangible Assets Acquired	$ 450

GENX MOBILE INC Schedule of Rec

GENX MOBILE INC Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Aug. 03, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 154,114		$ 156,488	$ 103,966
GenX Mobile Inc [Member]
Business Acquisition [Line Items]
Cash		$ 1,852
Accounts receivable		1,754
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		2,375
Other assets		124
Identifiable intangible assets		3,926
Goodwill		1,782
Total assets acquired		11,813
Accounts payable and accrued liabilities		1,458
Deferred income taxes		1,228
Fair value of net assets acquired		$ 9,127

GENX MOBILE INC Schedule of the

GENX MOBILE INC Schedule of the Components of Acquired Intangible Assets Subject to Amortization (Details) - GenX Mobile Inc [Member] $ in Thousands	Aug. 03, 2016USD ($)
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 3,926
Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Finite-lived Intangible Assets Acquired	$ 2,640
Existing Technology [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	4 years
Finite-lived Intangible Assets Acquired	$ 973
In Process Research and Development [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 313

MOBIQUITHINGS SAS Narrative (De

MOBIQUITHINGS SAS Narrative (Details) € in Thousands, $ in Thousands	Sep. 02, 2015EUR (€)	Sep. 02, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 02, 2015USD ($)
Business Acquisition [Line Items]
Cash consideration			$ 0	$ 9,471	$ 0
Goodwill			$ 154,114	$ 156,488	$ 103,966
MobiquiThings SAS [Member]
Business Acquisition [Line Items]
Cash consideration	€ 13,506	$ 15,216
Contingent Consideration	€ 470					$ 529
Business Acquisition, Effective Date of Acquisition	Sep. 2, 2015	Sep. 2, 2015
Goodwill	€ 9,922					$ 11,179
Maximum [Member] | MobiquiThings SAS [Member]
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability, Current | €	€ 12,000

MOBIQUITHINGS SAS Schedule of C

MOBIQUITHINGS SAS Schedule of Cash and Contingent Consideration (Details) € in Thousands, $ in Thousands	Sep. 02, 2015EUR (€)	Sep. 02, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 02, 2015USD ($)
Business Acquisition [Line Items]
Cash consideration			$ 0	$ 9,471	$ 0
MobiquiThings SAS [Member]
Business Acquisition [Line Items]
Cash consideration	€ 13,506	$ 15,216
Contingent Consideration	470					$ 529
Business Combination, Consideration Transferred	€ 13,976	$ 15,745

MOBIQUITHINGS SAS Schedule of A

MOBIQUITHINGS SAS Schedule of Assets Acquired and Liabilities Assumed (Details) € in Thousands, $ in Thousands	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 02, 2015EUR (€)	Sep. 02, 2015USD ($)	Dec. 31, 2014USD ($)
Business Acquisition [Line Items]
Goodwill	$ 154,114	$ 156,488			$ 103,966
MobiquiThings SAS [Member]
Business Acquisition [Line Items]
Cash			€ 214	$ 241
Accounts receivable			1,026	1,156
Prepaid and other assets			107	120
Property and equipment			1,041	1,173
Identifiable intangible assets			5,071	5,713
Goodwill			9,922	11,179
Total Assets Acquired			17,381	19,582
Accounts payable and accrued liabilities			1,715	1,932
Deferred income tax			1,690	1,905
Fair value of net assets acquired			€ 13,976	$ 15,745

MOBIQUITHINGS SAS Schedule of t

MOBIQUITHINGS SAS Schedule of the Components of Acquired Intangible Assets Subject to Amortization (Details) - MobiquiThings SAS [Member] € in Thousands, $ in Thousands	Sep. 02, 2015EUR (€)	Sep. 02, 2015USD ($)
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	€ 5,071	$ 5,713
Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	11 years	11 years
Finite-lived Intangible Assets Acquired	€ 3,379	$ 3,807
Existing Technology [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	4 years 6 months	4 years 6 months
Finite-lived Intangible Assets Acquired	€ 1,692	$ 1,906

ACCEL NETWORKS LLC Narrative (D

ACCEL NETWORKS LLC Narrative (Details) - USD ($) $ in Thousands	Jun. 18, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration		$ 0	$ 9,471	$ 0
Goodwill, Acquired During Period		$ 2,702	$ 60,478
Accel Networks LLC [Member]
Business Acquisition [Line Items]
Cash consideration	$ 9,471
Contingent Consideration	$ 753
Business Acquisition, Effective Date of Acquisition	Jun. 18, 2015
Goodwill, Acquired During Period	$ 3,706
Maximum [Member] | Accel Networks LLC [Member]
Business Acquisition [Line Items]
Contingent consideration, maximum	$ 1,500

ACCEL NETWORKS LLC Schedule of

ACCEL NETWORKS LLC Schedule of Cash and Contingent Consideration (Details) - USD ($) $ in Thousands	Jun. 18, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration		$ 0	$ 9,471	$ 0
Accel Networks LLC [Member]
Business Acquisition [Line Items]
Cash consideration	$ 9,471
Contingent Consideration	753
Business Combination, Consideration Transferred	$ 10,224

ACCEL NETWORKS LLC Schedule o82

ACCEL NETWORKS LLC Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Jun. 18, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 154,114	$ 156,488		$ 103,966
Accel Networks LLC [Member]
Business Acquisition [Line Items]
Accounts receivable			$ 551
Prepaid and other assets			59
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			133
Property and equipment			1,388
Identifiable intangible assets			5,499
Goodwill			3,706
Total Assets Acquired			11,336
Accounts payable and accrued liabilities			1,034
Deferred revenue			78
Fair value of net assets acquired			$ 10,224

ACCEL NETWORKS LLC Schedule o83

ACCEL NETWORKS LLC Schedule of the Components of Acquired Intangible Assets Subject to Amortization (Details) - Accel Networks LLC [Member] $ in Thousands	Jun. 18, 2015USD ($)
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 5,499
Brand [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Finite-lived Intangible Assets Acquired	$ 1,169
Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Finite-lived Intangible Assets Acquired	$ 2,352
Existing Technology [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Finite-lived Intangible Assets Acquired	$ 1,978

WIRELESS MAINGATE AB Narrative

WIRELESS MAINGATE AB Narrative (Details) - USD ($) $ in Thousands	Jan. 16, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration		$ 0	$ 9,471	$ 0
Payments to Acquire Businesses, Net of Cash Acquired		2,882	0	$ 0
Goodwill, Acquired During Period		$ 2,702	$ 60,478
Wireless Maingate [Member]
Business Acquisition [Line Items]
Cash consideration	$ 91,588
Payments to Acquire Businesses, Net of Cash Acquired	$ 88,400
Business Acquisition, Effective Date of Acquisition	Jan. 16, 2015
Goodwill, Acquired During Period	$ 45,593

WIRELESS MAINGATE AB Schedule o

WIRELESS MAINGATE AB Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Jan. 16, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 154,114	$ 156,488		$ 103,966
Wireless Maingate [Member]
Business Acquisition [Line Items]
Cash			$ 3,139
Accounts receivable			2,795
Prepaid and other assets			270
Inventory			75
Property and equipment			275
Identifiable intangible assets			50,231
Goodwill			45,593
Total Assets Acquired			102,378
Accounts payable and accrued liabilities			4,437
Deferred revenue			172
Deferred income tax			6,181
Fair value of net assets acquired			$ 91,588

WIRELESS MAINGATE AB Schedule86

WIRELESS MAINGATE AB Schedule of the Components of Acquired Intangible Assets Subject to Amortization (Details) - Wireless Maingate [Member] $ in Thousands	Jan. 16, 2015USD ($)
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 50,231
Brand [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Finite-lived Intangible Assets Acquired	$ 4,820
Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	12 years
Finite-lived Intangible Assets Acquired	$ 34,571
Existing Technology [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	4 years
Finite-lived Intangible Assets Acquired	$ 3,411
In-process research and development [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	8 years
Finite-lived Intangible Assets Acquired	$ 7,429

WIRELESS MAINGATE AB Schedule87

WIRELESS MAINGATE AB Schedule of Pro-Forma Information (Details) - Wireless Maingate [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Revenue	$ 608,516	$ 569,340
Earnings (loss) from operations	8,861	(4,719)
Net loss	$ (3,652)	$ (15,339)
Basic and diluted loss per share (in dollars)	$ (0.11)	$ (0.49)

IN MOTION TECHNOLOGY Narrative

IN MOTION TECHNOLOGY Narrative (Details) - USD ($) $ in Thousands	Mar. 03, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration		$ 0	$ 9,471	$ 0
Goodwill, Acquired During Period		$ 2,702	$ 60,478
In Motion Technology [Member]
Business Acquisition [Line Items]
Cash consideration	$ 26,108
Business Acquisition, Effective Date of Acquisition	Mar. 3, 2014
Goodwill, Acquired During Period	$ 8,697

IN MOTION TECHNOLOGY Schedule o

IN MOTION TECHNOLOGY Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Mar. 03, 2014
Business Acquisition [Line Items]
Goodwill	$ 154,114	$ 156,488	$ 103,966
In Motion Technology [Member]
Business Acquisition [Line Items]
Cash				$ 2,255
Accounts receivable				5,189
Prepaid and other assets				329
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory				1,059
Property and equipment				84
Identifiable intangible assets				13,529
Goodwill				8,697
Total Assets Acquired				31,142
Accounts payable and accrued liabilities				2,817
Deferred revenue				1,772
Deferred income tax				445
Fair value of net assets acquired				$ 26,108

IN MOTION TECHNOLOGY Schedule90

IN MOTION TECHNOLOGY Schedule of the Components of Acquired Intangible Assets Subject to Amortization (Details) - In Motion Technology [Member] $ in Thousands	Mar. 03, 2014USD ($)
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	$ 13,529
Backlog [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 months
Finite-lived intangible assets acquired	$ 358
Customer relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	13 years
Finite-lived intangible assets acquired	$ 8,739
Existing Technology [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years
Finite-lived intangible assets acquired	$ 3,144
In-process research and development [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Finite-lived intangible assets acquired	$ 1,288

IN MOTION TECHNOLOGY Business A

IN MOTION TECHNOLOGY Business Acquisition - Pro-Forma Information (Details) - In Motion Technology [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Revenue	$ 550,279	$ 457,152
Loss from operations	(7,507)	(18,233)
Net earnings (loss)	$ (17,559)	$ 54,875
Basic and diluted earnings (loss) per share (in dollars)	$ (0.56)	$ 1.78

DISPOSITION OF AIRCARD BUSINE92

DISPOSITION OF AIRCARD BUSINESS Narrative (Details) - Air Card Business [Member] - USD ($) $ in Millions	Apr. 02, 2013	Apr. 03, 2014
Disposition of AirCard business
Proceeds from Aircard sale held in escrow		$ 13.8
Proceeds from Divestiture of Businesses	$ 136.6

SEGMENTED INFORMATION Narrative

SEGMENTED INFORMATION Narrative (Details) - segment	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014
Segmented Information [Abstract]
Number of Reportable Segments	3	2

SEGMENTED INFORMATION Schedule

SEGMENTED INFORMATION Schedule of revenue by segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Revenue	$ 615,607	$ 607,798	$ 548,523
Cost of goods sold (note 20)	397,864	413,943	369,544
Gross margin	$ 217,743	$ 193,855	$ 178,979
Gross margin %	35.40%	31.90%	32.60%
Expenses	$ 196,395	$ 183,741	$ 185,573
Earnings (loss) from operations	21,348	10,114	(6,594)
Total assets	578,459	546,332	515,364
OEM Solutions
Segment Reporting Information [Line Items]
Revenue	516,517	523,366	476,650
Cost of goods sold (note 20)	349,921	371,559	336,132
Gross margin	$ 166,596	$ 151,807	$ 140,518
Gross margin %	32.30%	29.00%	29.50%
Enterprise Solutions
Segment Reporting Information [Line Items]
Revenue	$ 71,486	$ 63,072	$ 71,873
Cost of goods sold (note 20)	31,537	29,945	33,412
Gross margin	$ 39,949	$ 33,127	$ 38,461
Gross margin %	55.90%	52.50%	53.50%
Cloud and Connectivity Services [Member]
Segment Reporting Information [Line Items]
Revenue	$ 27,604	$ 21,360	$ 0
Cost of goods sold (note 20)	16,406	12,439	0
Gross margin	$ 11,198	$ 8,921	$ 0
Gross margin %	40.60%	41.80%	0.00%

SEGMENTED INFORMATION Schedul95

SEGMENTED INFORMATION Schedule of revenue by geographical region (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
REVENUE BY GEOGRAPHICAL REGION
Revenue	$ 615,607	$ 607,798	$ 548,523
Americas [Member]
REVENUE BY GEOGRAPHICAL REGION
Revenue	194,019	196,476	157,803
Europe, Middle East and Africa [Member]
REVENUE BY GEOGRAPHICAL REGION
Revenue	137,803	116,686	87,629
Asia-Pacific [Member]
REVENUE BY GEOGRAPHICAL REGION
Revenue	$ 283,785	$ 294,636	$ 303,091

SEGMENTED INFORMATION Schedul96

SEGMENTED INFORMATION Schedule of property and equipment by geographical region (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
PROPERTY AND EQUIPMENT BY GEOGRAPHICAL REGION
Property and equipment	$ 34,180	$ 28,947
Americas [Member]
PROPERTY AND EQUIPMENT BY GEOGRAPHICAL REGION
Property and equipment	18,001	15,324
Europe, Middle East and Africa [Member]
PROPERTY AND EQUIPMENT BY GEOGRAPHICAL REGION
Property and equipment	10,814	8,171
Asia-Pacific [Member]
PROPERTY AND EQUIPMENT BY GEOGRAPHICAL REGION
Property and equipment	$ 5,365	$ 5,452

RESEARCH AND DEVELOPMENT (Detai

RESEARCH AND DEVELOPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Research and Development [Abstract]
Gross research and development	$ 73,695	$ 74,599	$ 82,649
Government tax credits	(618)	(579)	(1,712)
Total	$ 73,077	$ 74,020	$ 80,937

IMPAIRMENT (Details)

IMPAIRMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014
Asset Impairment Charges [Abstract]
Asset Impairment Charges	$ 0	$ 3,756

OTHER INCOME (EXPENSE) (Details

OTHER INCOME (EXPENSE) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Income and Expenses [Abstract]
Interest income	$ 163	$ 269	$ 1,009
Interest expense	(71)	(154)	(134)
Noninterest Income	(9)	0	(21)
Other income (note 9)	$ 83	$ 115	$ 854

INCOME TAXES Schedule of compon

INCOME TAXES Schedule of components of earnings (loss) before income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Canadian	$ 15,480	$ 2,611	$ 3,604
Foreign	4,215	(4,225)	(21,734)
Earnings (loss) before income taxes	$ 19,695	$ (1,614)	$ (18,130)

INCOME TAXES Schedule of income

INCOME TAXES Schedule of income tax expense (recovery) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Canadian:
Current	$ (287)	$ 11	$ (1,165)
Deferred	401	(2,086)	(2,510)
Total	114	(2,075)	(3,675)
Foreign:
Current	7,304	5,511	2,630
Deferred	(3,108)	(2,376)	(232)
Total	4,196	3,135	2,398
Total:
Current	7,017	5,522	1,465
Deferred	(2,707)	(4,462)	(2,742)
Total	$ 4,310	$ 1,060	$ (1,277)

INCOME TAXES Schedule of reconc

INCOME TAXES Schedule of reconciliation of income taxes calculated at the statutory rate to the actual income tax position (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	26.01%	26.01%	26.02%
Reconciliation of income taxes calculated at the statutory rate to the actual income tax provision
Income tax expense (recovery) at Canadian statutory income tax rates of 26.01% (2015 - 26.01%; 2014 - 26.02%)	$ 5,122	$ (421)	$ (4,733)
Increase (decrease) in income taxes for:
Permanent and other differences	(2,192)	(464)	(227)
Change in statutory/foreign tax rates	11,581	(979)	(2,930)
Change in valuation allowance	(11,403)	1,952	5,051
Stock-based compensation expense	1,039	1,206	1,385
Adjustment to prior years	163	(234)	177
Total	$ 4,310	$ 1,060	$ (1,277)

INCOME TAXES Schedule of tax ef

INCOME TAXES Schedule of tax effects of temporary differences that give rise to significant future tax assets and liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred income tax assets (liabilities)
Property and equipment	$ 2,223	$ 2,532
Non capital loss carry-forwards	63,094	76,183
Capital loss carry-forwards	4,321	4,487
Scientific research and development expenses and credits	25,651	21,988
Reserves and other	13,201	13,716
Acquired intangibles	(9,102)	(9,498)
Future income tax assets ,Total	99,388	109,408
Valuation allowance	94,807	106,210
Total	4,581	3,198
Assets
Non-current	16,039	14,865
Liabilities
Non-current	(11,458)	(11,667)
Total	$ 4,581	$ 3,198

INCOME TAXES Narrative (Details

INCOME TAXES Narrative (Details) $ in Thousands, € in Millions	12 Months Ended
	Dec. 31, 2016EUR (€)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Capital loss carry-forward
Valuation allowance		$ 94,807	$ 106,210
Unrecognized Tax Benefits		4,329	4,346	$ 5,913
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		1,859	879
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued		1,058	$ 1,044
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit		911
Competitiveness and Employment Tax Credit [Member] | France [Member]
Capital loss carry-forward
Tax credit carried forward		223
Capital loss carry-forwards [Member]
Capital loss carry-forward
Capital loss carry-forwards		11,519
R&D tax credit [Member] | France [Member]
Capital loss carry-forward
Tax credit carried forward		5,392
Period after which unused tax credit may be refunded by the tax authorities	3 years
Investment tax credits [Member] | Canadian Federal [Member]
Capital loss carry-forward
Tax credit carried forward		22,664
Investment tax credits [Member] | Canadian Provincial [Member]
Capital loss carry-forward
Tax credit carried forward		10,350
U.S. subsidiary [Member] | R&D tax credit [Member] | U.S. [Member]
Capital loss carry-forward
Tax credit carried forward		6,445
NORWAY | Foreign subsidiaries [Member]
Capital loss carry-forward
Net operating loss carry-forwards		9
Hong Kong [Member] | Foreign subsidiaries [Member]
Capital loss carry-forward
Net operating loss carry-forwards		262
U.S. [Member] | Foreign subsidiaries [Member]
Capital loss carry-forward
Net operating loss carry-forwards		7,419
Korea [Member] | Foreign subsidiaries [Member]
Capital loss carry-forward
Net operating loss carry-forwards		16,056
Luxembourg [Member] | Foreign subsidiaries [Member]
Capital loss carry-forward
Net operating loss carry-forwards		527
France [Member] | Foreign subsidiaries [Member]
Capital loss carry-forward
Net operating loss carry-forwards		$ 196,709
Base amount limitation of net operating loss deduction | €	€ 1
Limitation on net operating losses deduction as a percentage of taxable income (as a percent)	50.00%
Amount of taxable income over which the percentage limitation is applied | €	€ 1
Minimum [Member]
Capital loss carry-forward
Tax Credit Carryforward, Expiration Date	Jan. 1, 2018
Operating Loss Carryforwards, Expiration Date	Jan. 1, 2020
Maximum [Member]
Capital loss carry-forward
Tax Credit Carryforward, Expiration Date	Dec. 31, 2036
Operating Loss Carryforwards, Expiration Date	Dec. 31, 2023

INCOME TAXES Schedule of rec105

INCOME TAXES Schedule of reconciliation of the total amounts of unrecognized tax benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of the total amounts of unrecognized tax benefits
Unrecognized tax benefits, beginning of year	$ 4,346	$ 5,913
Increases — tax positions taken in prior periods	633	78
Increases — tax positions taken in current period	74	115
Settlements and lapses of statute of limitations	(724)	(1,760)
Unrecognized tax benefits, end of year	$ 4,329	$ 4,346

STOCK-BASED COMPENSATION PLA106

STOCK-BASED COMPENSATION PLANS Schedule of stock-based compensation expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock-based compensation expense:
Stock-based compensation expense	$ 7,629	$ 8,942	$ 9,404
Stock option plan [Member]
Stock-based compensation expense:
Stock-based compensation expense	2,170	2,090	2,250
Restricted stock plan [Member]
Stock-based compensation expense:
Stock-based compensation expense	5,459	6,852	7,154
Cost of goods sold [Member]
Stock-based compensation expense:
Stock-based compensation expense	420	630	519
Sales and marketing [Member]
Stock-based compensation expense:
Stock-based compensation expense	1,714	2,151	1,868
Research and development [Member]
Stock-based compensation expense:
Stock-based compensation expense	1,375	1,422	1,809
Administration [Member]
Stock-based compensation expense:
Stock-based compensation expense	$ 4,120	$ 4,739	$ 5,208

STOCK-BASED COMPENSATION PLA107

STOCK-BASED COMPENSATION PLANS Stock option plan - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation cost (in dollars)	$ 3,754	$ 3,171	$ 3,369
Weighted average period for recognition of unrecognized stock-based compensation cost	2 years 6 months 5 days	2 years 4 months 24 days
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Nov. 7, 2021
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	Feb. 9, 2017
Stock options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years	4 years	4 years
Percentage of the award vesting at first anniversary	25.00%
Stock options [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration term	5 years
Stock option plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of the number of issued and outstanding common shares available for issue if the lesser of two alternatives	10.00%
Number of issued and outstanding common shares available for issue if the lesser of two alternatives	7,000,000
Common shares available for future allocation under the plan	1,870,373

STOCK-BASED COMPENSATION PLA108

STOCK-BASED COMPENSATION PLANS Schedule of fair value of share options assumptions used (Details) - Stock options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.73%	0.97%	1.25%
Annual dividends per share	$ 0	$ 0	$ 0
Expected stock price volatility	51.00%	44.00%	46.00%
Expected option life (in years)	4 years	4 years	4 years
Average fair value of options granted (in dollars)	$ 4.40	$ 10.64	$ 6.86

STOCK-BASED COMPENSATION PLA109

STOCK-BASED COMPENSATION PLANS Schedule of stock option activity (Details) - Stock options [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2016CAD / shares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2015CAD / shares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2014CAD / shares	Dec. 31, 2013USD ($)$ / sharesshares
Number of Shares
Outstanding at the beginning of the period (in shares)	965,911		1,144,057		1,537,586
Granted (in shares)	651,357		218,331		300,150
Exercised (in shares)	(231,704)		(357,136)		(686,384)
Forfeited (in shares)	(69,941)		(39,341)		(7,295)
Outstanding at the end of the period (in shares)	1,315,623		965,911		1,144,057		1,537,586
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share) | (per share)	$ 15.44	CAD 21.47	$ 12	CAD 13.94	$ 9.76	CAD 10.37
Granted (in dollars per share) | (per share)	10.95	14.72	29.94	41.62	18.57	21.57
Exercised (in dollars per share) | (per share)	8.75	11.76	10.37	14.42	9.15	10.64
Forfeited (in dollars per share) | (per share)	14.32	19.25	17.09	23.74	10.18	11.83
Outstanding at the end of the period (in dollars per share) | (per share)	$ 14.61	CAD 19.65	$ 15.44	CAD 21.47	$ 12	CAD 13.94	$ 9.76
Weighted Average Remaining Contractual Life
Outstanding at the beginning of the period	2 years 10 months 24 days		2 years 6 months		2 years 10 months 30 days		3 years 1 month
Outstanding at the end of the period	2 years 10 months 24 days		2 years 6 months		2 years 10 months 30 days		3 years 1 month
Aggregate Intrinsic Value
Outstanding at the beginning of the period | $	$ 3,541		$ 40,550		$ 22,164
Exercised | $	1,608		6,813		10,535
Outstanding at the end of the period | $	$ 4,687		$ 3,541		$ 40,550		$ 22,164

STOCK-BASED COMPENSATION PLA110

STOCK-BASED COMPENSATION PLANS Schedule of stock options outstanding and exercisable (Details) - 12 months ended Dec. 31, 2016	$ / sharesshares	$ / sharesCAD / sharesshares	CAD / sharesshares
Options Outstanding
Number of Options | shares	1,315,623	1,315,623	1,315,623
Weighted Average Remaining Option Life	2 years 10 months 24 days	2 years 10 months 24 days
Weighted Average Exercise Price (in dollars per share) | (per share)	$ 14.61	$ 14.61	CAD 19.65
Options Exercisable
Number Of options Exercisable (in shares) | shares	494,938	494,938	494,938
Weighted Average Exercise Price (in dollars per share) | (per share)	$ 15.52	$ 15.52	CAD 20.86
Range of exercise prices $5.58 - $10.44 U.S.
Options Outstanding
Number of Options | shares	405,070	405,070	405,070
Weighted Average Remaining Option Life	3 years	3 years
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 9.60	$ 9.60
Options Exercisable
Number Of options Exercisable (in shares) | shares	117,304	117,304	117,304
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 8.09	$ 8.09
Exercise price, low end of range (in dollars per share) | $ / shares	5.58
Exercise price, high end of range (in dollars per share) | $ / shares	$ 10.44
Range of exercise prices $7.50 - $14.04 Cdn
Options Outstanding
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 12.90
Options Exercisable
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 10.88
Exercise price, low end of range (in dollars per share) | CAD / shares		$ 7.50
Exercise price, high end of range (in dollars per share) | CAD / shares		$ 14.04
Range of exercise prices $10.45 - $10.78 U.S.
Options Outstanding
Number of Options | shares	282,056	282,056	282,056
Weighted Average Remaining Option Life	4 years 1 month 6 days	4 years 1 month 6 days
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 10.62	$ 10.62
Options Exercisable
Number Of options Exercisable (in shares) | shares	0	0	0
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 0	$ 0
Exercise price, low end of range (in dollars per share) | $ / shares	10.45
Exercise price, high end of range (in dollars per share) | $ / shares	$ 10.78
Range of exercise prices $14.05 - $14.49 Cdn
Options Outstanding
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 14.28
Options Exercisable
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 0
Exercise price, low end of range (in dollars per share) | CAD / shares		$ 14.05
Exercise price, high end of range (in dollars per share) | CAD / shares		$ 14.49
Range of exercise prices $10.79 - $17.28 U.S.
Options Outstanding
Number of Options | shares	317,293	317,293	317,293
Weighted Average Remaining Option Life	1 year 9 months 18 days	1 year 9 months 18 days
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 13.22	$ 13.22
Options Exercisable
Number Of options Exercisable (in shares) | shares	232,286	232,286	232,286
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 12.57	$ 12.57
Exercise price, low end of range (in dollars per share) | $ / shares	10.79
Exercise price, high end of range (in dollars per share) | $ / shares	$ 17.28
Range of exercise prices $14.50 - $23.23 Cdn
Options Outstanding
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 17.77
Options Exercisable
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 16.90
Exercise price, low end of range (in dollars per share) | CAD / shares		$ 14.50
Exercise price, high end of range (in dollars per share) | CAD / shares		$ 23.23
Range of exercise prices $17.29 - $33.60 U.S.
Options Outstanding
Number of Options | shares	311,204	311,204	311,204
Weighted Average Remaining Option Life	2 years 10 months 24 days	2 years 10 months 24 days
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 26.19	$ 26.19
Options Exercisable
Number Of options Exercisable (in shares) | shares	145,348	145,348	145,348
Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 26.22	$ 26.22
Exercise price, low end of range (in dollars per share) | $ / shares	17.29
Exercise price, high end of range (in dollars per share) | $ / shares	$ 33.60
Range of exercise prices $23.24 - $45.17 Cdn
Options Outstanding
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 35.21
Options Exercisable
Weighted Average Exercise Price (in dollars per share) | CAD / shares			CAD 35.25
Exercise price, low end of range (in dollars per share) | CAD / shares		$ 23.24
Exercise price, high end of range (in dollars per share) | CAD / shares		$ 45.17

STOCK-BASED COMPENSATION PLA111

STOCK-BASED COMPENSATION PLANS Restricted share plans - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)planRateshares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation cost (in dollars) | $	$ 3,754	$ 3,171	$ 3,369
Weighted average period for recognition of unrecognized stock-based compensation cost	2 years 6 months 5 days	2 years 4 months 24 days
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in dollars) | $	$ 4,477	$ 19,494	12,364
Unrecognized stock-based compensation cost (in dollars) | $	$ 5,408	$ 6,838	$ 7,209
Weighted average period for recognition of unrecognized stock-based compensation cost	1 year 6 months 21 days	1 year 3 months 18 days	1 year 1 month 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period | shares	358,497	590,720	617,755
Market Based Restricted Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of plans | plan	2
Treasury Based Restricted Stock Plan [Member] | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Outstanding Stock Maximum | Rate	3.50%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares	765,000
Restricted stock plan [Member] | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Vesting percent	0.3333
U.S. [Member] | Market Based Restricted Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of plans | plan	1
Non-U.S. [Member] | Market Based Restricted Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of plans | plan	1
France [Member] | Restricted stock plan [Member] | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional tax holding period	2 years

STOCK-BASED COMPENSATION PLA112

STOCK-BASED COMPENSATION PLANS Schedule of restricted stock unit activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2016USD ($)CAD / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2015USD ($)CAD / shares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2014USD ($)CAD / shares	Dec. 31, 2013USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation cost (in dollars) | $	$ 3,754	$ 3,754	$ 3,171	$ 3,171	$ 3,369	$ 3,369
Aggregate Intrinsic Value
Weighted average period for recognition of unrecognized stock-based compensation cost	2 years 6 months 5 days		2 years 4 months 24 days
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation cost (in dollars) | $	$ 5,408	$ 5,408	$ 6,838	$ 6,838	$ 7,209	$ 7,209
Number of RSUs
Outstanding at the beginning of the period (in shares)	778,233		1,161,765		1,442,115
Granted (in shares)	354,517		230,689		342,225
Vested (in shares)	(358,497)		(590,720)		(617,755)
Forfeited (in shares)	(28,279)		(23,501)		(4,820)
Outstanding at the end of the period (in shares)	745,974		778,233		1,161,765		1,442,115
Outstanding - vested and not settled (in shares)	153,743	153,743
Outstanding - unvested (in shares)	592,231	592,231
Weighted Average Grant Date Fair Value
Outstanding at the beginning of the period (in dollars per share) | (per share)	$ 18.04	$ 25.08	$ 12.54	$ 14.56	$ 9.98	$ 10.59
Granted (in dollars per share) | (per share)	11.21	15.08	30.33	42.16	18.66	21.67
Vested (in dollars per share) | (per share)	14.56	19.57	10.21	14.20	9.16	10.64
Forfeited (in dollars per share) | (per share)	16.26	21.85	21.60	30.02	11.40	13.24
Outstanding at the end of the period (in dollars per share) | (per share)	$ 16.81	$ 22.59	$ 18.04	$ 25.08	$ 12.54	$ 14.56	$ 9.98
Weighted Average Remaining Contractual Life In years
Outstanding at the beginning of the period	2 years 1 month 6 days		1 year 9 months 6 days		1 year 7 months 25 days		1 year 9 months 3 days
Outstanding at the end of the period	2 years 1 month 6 days		1 year 9 months 6 days		1 year 7 months 25 days		1 year 9 months 3 days
Aggregate Intrinsic Value
Outstanding at the beginning of the period (in dollars) | $	$ 12,219		$ 55,118		$ 34,867
Vested (in dollars) | $	4,477		19,494		12,364
Outstanding at the end of the period (in dollars) | $	$ 11,689		$ 12,219		$ 55,118		$ 34,867
Weighted average period for recognition of unrecognized stock-based compensation cost	1 year 6 months 21 days		1 year 3 months 18 days		1 year 1 month 6 days

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net earnings (loss)	$ 15,385	$ (2,674)	$ (16,853)
Weighted average shares used in computation of:
Basic (in shares)	32,032	32,166	31,512
Assumed conversion (in shares)	303	0	0
Diluted (in shares)	32,335	32,166	31,512
Net earnings (loss) per share (in dollars):
Earnings Per Share, Basic	$ 0.48	$ (0.08)	$ (0.53)
Earnings Per Share, Diluted	$ 0.48	$ (0.08)	$ (0.53)

ACCOUNTS RECEIVABLE Schedule of

ACCOUNTS RECEIVABLE Schedule of components of accounts receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Components of accounts receivable
Accounts receivables, net	$ 143,798	$ 116,246
Trade receivables [Member]
Components of accounts receivable
Accounts receivable, gross	121,384	99,027
Less: allowance for doubtful accounts	(2,486)	(2,088)	$ (2,275)	$ (2,279)
Accounts receivables, net	118,898	96,939
Sales taxes receivable [Member]
Components of accounts receivable
Accounts receivable, gross	2,808	2,096
Other receivables [Member]
Components of accounts receivable
Other receivables	16,761	10,823
Research Tax Credit Carryforward [Member]
Components of accounts receivable
Accounts receivable, gross	$ 5,331	$ 6,388

ACCOUNTS RECEIVABLE Schedule115

ACCOUNTS RECEIVABLE Schedule of movement in the allowance for doubtful accounts (Details) - Trade receivables [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Movement in the allowance for doubtful accounts
Balance, beginning of year	$ 2,088	$ 2,275	$ 2,279
Bad debt expense	383	615	329
Write-offs and settlements	15	(792)	(290)
Foreign exchange	0	(10)	(43)
Balance, end of year	$ 2,486	$ 2,088	$ 2,275

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Electronic components	$ 29,043	$ 19,203
Finished goods	11,870	13,626
Inventories	$ 40,913	$ 32,829

PREPAIDS AND OTHER (Details)

PREPAIDS AND OTHER (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Inventory advances	$ 902	$ 1,159
Insurance and licenses	634	7,601
Other	4,994	5,419
Prepaids and other	$ 6,530	$ 14,179

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
PROPERTY AND EQUIPMENT
Cost	$ 111,336	$ 95,939
Accumulated amortization	77,156	66,992
Net book value	34,180	28,947
Furniture and fixtures [Member]
PROPERTY AND EQUIPMENT
Cost	1,885	1,420
Accumulated amortization	1,209	867
Net book value	676	553
Research and development equipment [Member]
PROPERTY AND EQUIPMENT
Cost	31,896	29,184
Accumulated amortization	23,544	21,435
Net book value	8,352	7,749
Production equipment and tooling [Member]
PROPERTY AND EQUIPMENT
Cost	48,685	40,181
Accumulated amortization	32,766	29,161
Net book value	15,919	11,020
Computer equipment [Member]
PROPERTY AND EQUIPMENT
Cost	9,845	7,256
Accumulated amortization	8,063	5,562
Net book value	1,782	1,694
Software [Member]
PROPERTY AND EQUIPMENT
Cost	8,463	7,134
Accumulated amortization	6,108	4,852
Net book value	2,355	2,282
Leasehold improvements [Member]
PROPERTY AND EQUIPMENT
Cost	5,850	4,456
Accumulated amortization	3,208	2,121
Net book value	2,642	2,335
Leased vehicles [Member]
PROPERTY AND EQUIPMENT
Cost	1,127	947
Accumulated amortization	915	547
Net book value	212	400
Office equipment [Member]
PROPERTY AND EQUIPMENT
Cost	1,050	2,533
Accumulated amortization	594	2,132
Net book value	456	401
Network equipment [Member]
PROPERTY AND EQUIPMENT
Cost	2,535	2,828
Accumulated amortization	749	315
Net book value	$ 1,786	$ 2,513

PROPERTY AND EQUIPMENT Narrativ

PROPERTY AND EQUIPMENT Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Impairment of production equipment and tooling	$ 0	$ 0	$ (3,756)
Amortization expense relating to property and equipment	$ 12,492	$ 8,479	$ 8,974

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
INTANGIBLE ASSETS
Cost	$ 187,890	$ 194,938
Accumulated amortization	113,027	110,688
Net book value	74,863	84,250
Estimated annual amortization expense
2,017	13,376
2,018	12,431
2,019	11,421
2,020	8,402
2,021	5,735
Patents and trademarks [Member]
INTANGIBLE ASSETS
Cost	14,181	14,285
Accumulated amortization	9,638	8,701
Net book value	4,543	5,584
Licenses [Member]
INTANGIBLE ASSETS
Cost	45,714	54,622
Accumulated amortization	44,667	53,143
Net book value	1,047	1,479
Intellectual property [Member]
INTANGIBLE ASSETS
Cost	16,966	17,622
Accumulated amortization	10,864	9,231
Net book value	6,102	8,391
Customer relationships [Member]
INTANGIBLE ASSETS
Cost	91,156	89,638
Accumulated amortization	41,679	35,543
Net book value	49,477	54,095
Brand [Member]
INTANGIBLE ASSETS
Cost	5,451	5,787
Accumulated amortization	665	252
Net book value	4,786	5,535
In-process research and development [Member]
INTANGIBLE ASSETS
Cost	14,422	12,984
Accumulated amortization	5,514	3,818
Net book value	$ 8,908	$ 9,166

INTANGIBLE ASSETS Narrative (De

INTANGIBLE ASSETS Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
INTANGIBLE ASSETS
Amortization expense relating to intangible assets	$ 13,402	$ 11,737	$ 14,543
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years 1 month
Net carrying amount of intangible assets, not subject to amortization	$ 2,425	$ 8,404

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Changes in the carrying amount of goodwill
Balance at beginning of year	$ 156,488	$ 103,966
Goodwill acquired (note 5(a) and 5(b))	2,702	60,478
Foreign currency translation adjustments	(5,076)	(7,956)
Balance at end of year	154,114	156,488
OEM Solutions
Changes in the carrying amount of goodwill
Balance at beginning of year	103,567
Balance at end of year	101,404	103,567
Enterprise Solutions
Changes in the carrying amount of goodwill
Balance at beginning of year	24,993
Balance at end of year	26,469	24,993
Cloud and Connectivity Services [Member]
Changes in the carrying amount of goodwill
Balance at beginning of year	27,928
Balance at end of year	$ 26,241	$ 27,928

ACCOUNTS PAYABLE AND ACCRUED123

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Trade payables	$ 109,236	$ 81,879
Inventory commitment reserve	3,850	1,866
Accrued royalties	13,042	9,750
Accrued payroll and related liabilities	12,572	10,879
Taxes payable (including sales taxes)	4,922	2,501
Product warranties (note 26(b)(iii))	7,637	7,362
Other	16,241	14,300
Total	$ 167,500	$ 128,537

LONG-TERM OBLIGATIONS (Details)

LONG-TERM OBLIGATIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounts Payable and Accrued Liabilities, Noncurrent [Abstract]
Reduction in accrued royalty obligation		$ 13,000	$ (13,045)	$ 0	$ 0
Increase (Decrease) in Royalties Payable	$ 1,400		$ 14,400
Increase (Decrease) in Accrued Royalty Obligation, Effect on Earnings per Share			$ 0.45
Accrued royalties	22,763		$ 22,763	35,451
Other	9,891		9,891	8,902
Long-term obligations	$ 32,654		$ 32,654	$ 44,353

ACCUMULATED OTHER COMPREHENS125

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Foreign currency translation adjustments	$ (4,891)	$ (2,589)
Gain (loss) on long term intercompany balances	$ (1,557)	$ 576

SHARE CAPITAL (Details)

SHARE CAPITAL (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Feb. 08, 2017	Dec. 31, 2016	Feb. 04, 2016
SHARE CAPITAL
Stock Repurchased During Period, Shares		809,872
Share repurchased during period, value per share		$ 12.61
Common share cancellation (note 22)		$ 10,203
Common shares [Member]
SHARE CAPITAL
Shares repurchased		809,872
Common share cancellation (note 22)		$ 8,696
Common shares [Member] | Maximum [Member]
SHARE CAPITAL
Shares authorized to be repurchased			3,149,199
Percentage of shares authorized to be repurchased			9.70%
Retained Earnings [Member]
SHARE CAPITAL
Common share cancellation (note 22)		$ 1,507
Subsequent Event [Member]
SHARE CAPITAL
Stock Repurchased During Period, Shares	980,089
Share repurchased during period, value per share	$ 13.25

SUPPLEMENTAL CASH FLOW INFOR127

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplemental Cash Flow Elements [Abstract]
Income Taxes Paid, Net	$ 4,181	$ 3,093	$ 3,763
Interest Paid	127	137	63
Capital Expenditures Incurred but Not yet Paid	200	0	0
Capital Lease Obligations Incurred	544	237	296
Asset Retirement Obligation, Liabilities Incurred	$ 520	$ 0	$ 0

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details) - 12 months ended Dec. 31, 2016 € in Thousands, $ in Thousands	USD ($)	EUR (€)	USD ($)
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring Basis, Change in Unrealized Gain (Loss)	$ 0
Line of Credit Facility, Maximum Borrowing Capacity			$ 10,000
Standby Letters of Credit Facility, Maximum Capacity			$ 10,000
Letters of Credit Outstanding, Amount | €		€ 23

COMMITMENTS AND CONTINGENCIES S

COMMITMENTS AND CONTINGENCIES Schedule of minimum future payments under operating leases for our continuing operations (Details) $ in Thousands	Dec. 31, 2016USD ($)
Minimum future payments under operating leases
2,017	$ 4,209
2,018	4,030
2,019	3,676
2,020	3,474
2,021	3,388
Subsequent years	4,591
Total	$ 23,368

COMMITMENTS AND CONTINGENCIES C

COMMITMENTS AND CONTINGENCIES Contingent liability on sale of products (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Changes in the liability for product warranties
Balance, beginning of year	$ 7,362	$ 5,951
Provisions	4,214	4,180
Expenditures	(3,939)	(2,769)
Balance, end of year	$ 7,637	$ 7,362

COMMITMENTS AND CONTINGENCIES O

COMMITMENTS AND CONTINGENCIES Other commitments (Details) - Electronic components inventory [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Other commitments
Purchase Commitment, Remaining Minimum Amount Committed	$ 105,523	$ 87,631
Inventory, Raw Materials and Supplies, Gross	$ 9,264	$ 18,390

Legal proceedings and IP Indemn

Legal proceedings and IP Indemnification Claims Narrative (Details)	1 Months Ended
	Jan. 31, 2017patent	Feb. 29, 2012customerlawsuit	Jan. 31, 2012patent
Koninklijke KPN N.V. [Member]
COMMITMENTS AND CONTINGENCIES
Number of patents allegedly infringed	1
M2M Solutions LLC [Member]
COMMITMENTS AND CONTINGENCIES
Patents found not infringed			1
Number of patents allegedly infringed			2
Intellectual Ventures [Member]
COMMITMENTS AND CONTINGENCIES
Number of lawsuits | lawsuit		2
Loss Contingency Number of Customers Named in Patent Litigation Lawsuit | customer		2