Avid Technology (AVID) 10-K 15 Mar 16 2015 FY Annual report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION Document - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 10, 2016	Jun. 30, 2015
Entity [Abstract]
Entity Registrant Name	Avid Technology, Inc.
Entity Central Index Key	896,841
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 510,363,334
Entity Common Stock, Shares Outstanding		39,629,593
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net revenues:
Products	$ 336,371	$ 378,627	$ 395,531
Services	169,224	151,624	167,881
Total net revenues	505,595	530,251	563,412
Cost of revenues:
Products	131,881	143,765	159,264
Services	61,501	60,656	63,177
Amortization of intangible assets	4,063	50	1,468
Total cost of revenues	197,445	204,471	223,909
Gross profit	308,150	325,780	339,503
Operating expenses:
Research and development	95,898	90,390	95,249
Marketing and selling	122,511	133,049	133,890
General and administrative	74,109	81,181	77,578
Amortization of intangible assets	2,354	1,626	2,648
Restructuring costs (recoveries), net	6,305	(165)	5,370
Total operating expenses	301,177	306,081	314,735
Operating income	6,973	19,699	24,768
Interest income	113	126	555
Interest expense	(6,346)	(1,771)	(1,574)
Other (expense) income, net	(175)	(1,138)	343
Income before income taxes	565	16,916	24,092
(Benefit) provision for income taxes	(1,915)	2,188	2,939
Net income	$ 2,480	$ 14,728	$ 21,153
Net income per common share - basic and diluted	$ 0.06	$ 0.38	$ 0.54
Weighted-average common shares outstanding - basic	39,423	39,147	39,044
Weighted-average common shares outstanding - diluted	40,380	39,267	39,070

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME Statement - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net income	$ 2,480	$ 14,728	$ 21,153
Other comprehensive loss:
Foreign currency translation adjustments	(6,566)	(7,540)	(1,717)
Comprehensive (loss) income	$ (4,086)	$ 7,188	$ 19,436

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 17,902	$ 25,056
Accounts receivable, net of allowances of $9,226 and $10,692 at December 31, 2015 and 2014, respectively	58,807	54,655
Inventories	48,073	48,001
Prepaid expenses	6,548	6,892
Other current assets	6,119	17,932
Total current assets	137,449	152,536
Property and equipment, net	35,481	32,136
Intangible assets, net	33,219	2,445
Goodwill	32,643	0
Long-term deferred tax assets, net	2,011	2,208
Other long-term assets	7,123	2,274
Total assets	247,926	191,599
Current liabilities:
Accounts payable	45,511	32,951
Accrued compensation and benefits	28,124	32,636
Accrued expenses and other current liabilities	35,354	32,353
Income taxes payable	1,023	5,480
Short-term debt	5,000	0
Deferred revenues	189,887	206,608
Total current liabilities	304,899	310,028
Long-term debt	95,950	0
Long-term deferred tax liabilities, net	3,443	136
Long-term deferred revenues	158,495	208,232
Other long-term liabilities	14,711	14,273
Total liabilities	$ 577,498	$ 532,669
Commitments and contingencies (Note L)
Stockholders' deficit:
Preferred stock, $0.01 par value, 1,000 shares authorized; no shares issued or outstanding	$ 0	$ 0
Common stock, $0.01 par value, 100,000 shares authorized; 42,339 shares issued and 39,530 shares and 39,294 shares outstanding at December 31, 2015 and 2014, respectively	423	423
Additional paid-in capital	1,055,838	1,049,969
Accumulated deficit	(1,319,318)	(1,321,798)
Treasury stock at cost, net of reissuances, 2,809 shares and 3,045 shares at December 31, 2015 and 2014, respectively	(58,336)	(68,051)
Accumulated other comprehensive loss	(8,179)	(1,613)
Total stockholders' deficit	(329,572)	(341,070)
Total liabilities and stockholders' deficit	$ 247,926	$ 191,599

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balances at beginning of period at Dec. 31, 2012	$ (385,592)	$ 423	$ 1,039,562	$ (1,357,679)	$ (75,542)	$ 7,644
Balances at beginning of period (in shares) at Dec. 31, 2012		42,339			(3,403)
Stock issued pursuant to employee stock plans	(96)		(3,095)		$ 2,999
Stock issued pursuant to employee stock plans (in shares)					146
Stock-based compensation	6,917		6,917
Purchase of capped call transactions	0
Repurchase of common stock	0
Comprehensive income:
Net income	21,153
Other comprehensive loss	(1,717)					(1,717)
Comprehensive income	19,436
Balances at end of period at Dec. 31, 2013	(359,335)	$ 423	1,043,384	(1,336,526)	$ (72,543)	5,927
Balances at end of period (in shares) at Dec. 31, 2013		42,339			(3,257)
Stock issued pursuant to employee stock plans	(436)		(4,928)		$ 4,492
Stock issued pursuant to employee stock plans (in shares)					212
Stock-based compensation	11,513		11,513
Purchase of capped call transactions	0
Repurchase of common stock	0
Comprehensive income:
Net income	14,728
Other comprehensive loss	(7,540)					(7,540)
Comprehensive income	7,188
Balances at end of period at Dec. 31, 2014	(341,070)	$ 423	1,049,969	(1,321,798)	$ (68,051)	(1,613)
Balances at end of period (in shares) at Dec. 31, 2014		42,339			(3,045)
Stock issued pursuant to employee stock plans	3,476		(14,215)		$ 17,691
Stock issued pursuant to employee stock plans (in shares)					823
Stock-based compensation	9,514		9,514
Convertible notes conversion feature (net of taxes of $6,493 and net of issuance cost of $1,088)	20,718		20,718
Purchase of capped call transactions	(10,125)		(10,125)
Repurchase of common stock	(7,999)		(23)		$ (7,976)
Repurchase of common stock (in shares)					(587)
Comprehensive income:
Net income	2,480
Other comprehensive loss	(6,566)					(6,566)
Comprehensive income	(4,086)
Balances at end of period at Dec. 31, 2015	$ (329,572)	$ 423	$ 1,055,838	$ (1,319,318)	$ (58,336)	$ (8,179)
Balances at end of period (in shares) at Dec. 31, 2015		42,339			(2,809)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 2,480	$ 14,728	$ 21,153
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	20,088	17,954	22,767
(Recovery) provision for doubtful accounts	(23)	(143)	157
Gain on sales of assets	0	0	(125)
Stock-based compensation expense	9,514	11,513	6,917
Non-cash interest expense	2,890	220	294
Unrealized foreign currency transaction gains	(7,013)	(6,730)	(10)
(Benefit) provision for deferred taxes	(6,693)	69	730
Changes in operating assets and liabilities
Accounts receivable	2,442	2,258	11,030
Inventories	3,056	12,122	9,021
Prepaid expenses and other current assets	10,000	(2,130)	4,393
Accounts payable	11,232	(947)	(1,416)
Accrued expenses, compensation and benefits and other liabilities	(11,842)	(5,758)	8,932
Income taxes payable	(1,041)	(1,090)	(1,324)
Deferred revenues	(69,116)	(51,963)	(91,664)
Net cash used in operating activities	(34,026)	(9,897)	(9,145)
Cash flows from investing activities:
Purchases of property and equipment	(15,330)	(13,292)	(11,625)
Change in other long-term assets	(43)	(8)	(36)
Payments for business acquisitions, net of cash acquired	(65,967)	0	0
Proceeds from divestiture of consumer business	0	1,500	0
Proceeds from sale of assets	0	0	125
Increase in restricted cash	(456)	0	0
Net cash used in investing activities	(81,796)	(11,800)	(11,536)
Cash flows from financing activities:
Proceeds from issuance of long-term debt, net of issuance costs	120,401	0	0
Payments for repurchase of common stock	(7,999)	0	0
Cash paid for capped call transaction	(10,125)	0	0
Proceeds from issuance of common stock under employee stock plans	5,035	252	177
Common stock repurchases for tax withholdings for net settlement of equity awards	(1,559)	(688)	(273)
Proceeds from revolving credit facilities	70,500	25,500	0
Payments on revolving credit facilities	(65,500)	(25,500)	0
Payments for credit facility issuance costs	(1,195)	0	0
Net cash provided by (used in) financing activities	109,558	(436)	(96)
Effect of exchange rate changes on cash and cash equivalents	(890)	(1,014)	(1,410)
Net decrease in cash and cash equivalents	(7,154)	(23,147)	(22,187)
Cash and cash equivalents at beginning of period	25,056	48,203	70,390
Cash and cash equivalents at end of period	17,902	25,056	48,203
Supplemental information: [Abstract]
Cash paid for income taxes, net of refunds	2,251	2,146	2,173
Cash paid for interest	3,456	1,551	1,281
Non-cash transaction - property and equipment included in accounts payable or accruals	500	0	0
Issuance costs for long-term debt	$ 130	$ 0	$ 0

BUSINESS (Notes)

BUSINESS (Notes)	12 Months Ended
	Dec. 31, 2015
ORGANIZATION AND OPERATIONS	BUSINESS Description of Business Avid Technology, Inc. (“Avid” or the “Company”) provides technology solutions that enable the creation, distribution and monetization of audio and video content. Specifically, the Company develops, markets, sells and supports software and hardware for digital media content production, management and distribution. Digital media are video, audio or graphic elements in which the image, sound or picture is recorded and stored as digital values, as opposed to analog or tape-based signals. The Company’s products are used in production and post-production facilities; film studios; network, affiliate, independent and cable television stations; recording studios; live-sound performance venues; advertising agencies; government and educational institutions; corporate communication departments; and by independent video and audio creative professionals, as well as aspiring professionals and enthusiasts. Projects produced using Avid’s products include feature films, television programming, live events, news broadcasts, commercials, music, video and other digital media content. Management Plans The Company has generally funded operations in recent years through the use of existing cash balances, supplemented from time to time with borrowings under credit facilities. Cash used in operating activities aggregated $34.0 million for the year ended December 31, 2015 . In the first quarter of 2016, the Company commenced restructuring actions that are part of a broad restructuring plan encompassing a series of measures intended to allow the Company to more efficiently operate in a leaner, and more directed cost structure. These include reductions in the Company’s workforce, facilities consolidation, transferring certain business processes to lower cost regions, and reducing other third-party services costs. In connection with this restructuring plan, the Company expects to incur incremental cash expenditures of approximately $25 million relating to termination benefits, facility costs, employee overlap expenses and related actions. The Company anticipates that the restructuring plan will be substantially complete by the end of the second quarter of 2017 and when fully implemented, is expected to result in annualized costs savings of appropriately $68 million . In connection with the cost efficiency program, on February 26, 2016, the Company entered into a term loan with an aggregate principal amount of $100 million and up to a maximum of $5 million in revolving credit (collectively, the “Financing Agreement”). All outstanding loans under the Financing Agreement will become due and payable in February 2021, or in May 2020 if the $125.0 million in outstanding principal from the 2.00% convertible senior notes due June 15, 2020 have not been repaid or refinanced. The Financing Agreement requires the Company to comply with a financial statement covenant that stipulates a maximum leverage ratio commencing in June 30, 2016. Proceeds from the Financing Agreement will be used to replace the existing $35 million revolving credit facility, finance the Company’s efficiency program and other initiatives, and provide operating flexibility throughout the remainder of the transformation in this period of heightened market volatility. The Company estimates that after paying for both debt issuance costs and the efficiency program, the new financing will provide approximately $70 million of available liquidity, about half of which replaces the existing revolving credit facility with the remainder providing incremental liquidity to fund operations. Concurrent with entering into the Financing Agreement, the Company terminated its existing revolving credit agreement, and repaid all outstanding borrowings under the revolving credit agreement. There were no penalties paid by the Company in connection with the termination of the revolving credit agreement. The Company’s principal sources of liquidity include cash and cash equivalents totaling $17.9 million at December 31, 2015 and the proceeds from the Financing Agreement. The Company’s cash requirements vary depending on factors such as the growth of the business, changes in working capital, capital expenditures, acquisitions of businesses or technologies and obligations under restructuring programs. Management expects to operate the business and execute its strategic initiatives principally with funds generated from operations and the proceeds from the Financing Agreement. Management anticipates that the Company will have sufficient internal and external sources of liquidity to fund operations and anticipated working capital and other expected cash needs for at least the next twelve months as well as for the foreseeable future.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Summary of Significant Accounting Policies (Notes)	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Text Block]	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany balances and transactions have been eliminated. Basis of Presentation The Company’s preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reported periods. Actual results could differ from the Company’s estimates. Revenue Recognition General The Company commences revenue recognition when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable and collection is reasonably assured. Generally, the products the Company sells do not require significant production, modification or customization. Installation of the Company’s products is generally routine, consists of implementation and configuration and does not have to be performed by the Company. At the time of a sales transaction, the Company makes an assessment of the collectability of the amount due from the customer. Revenues are recognized only if it is reasonably assured that collection will occur. When making this assessment, the Company considers customer credit-worthiness and historical payment experience. If it is determined from the outset of the arrangement that collection is not reasonably assured, revenues are recognized on a cash basis, provided that all other revenue recognition criteria are satisfied. At the outset of the arrangement, the Company also assesses whether the fee associated with the order is fixed or determinable and free of contingencies or significant uncertainties. When assessing whether the fee is fixed or determinable, the Company considers the payment terms of the transaction, the Company’s collection experience in similar transactions without making concessions, and the Company’s involvement, if any, in third-party financing transactions, among other factors. If the fee is not fixed or determinable, revenues are recognized only as payments become due from the customer, provided that all other revenue recognition criteria are met. If a significant portion of the fee is due after the Company’s normal payment terms, the Company evaluates whether the Company has sufficient history of successfully collecting past transactions with similar terms without offering concessions. If that collection history is sufficient, revenue recognition commences, upon delivery of the products, assuming all other revenue recognition criteria are satisfied. If the Company was to make different judgments or assumptions about any of these matters, it could cause a material increase or decrease in the amount of revenues reported in a particular period. The Company often receives multiple purchase orders or contracts from a single customer or a group of related customers that are evaluated to determine if they are, in effect, part of a single arrangement. In situations when the Company has concluded that two or more orders with the same customer are so closely related that they are, in effect, parts of a single arrangement, the Company accounts for those orders as a single arrangement for revenue recognition purposes. In other circumstances, when the Company has concluded that two or more orders with the same customer are independent buying decisions, such as an earlier purchase of a product and a subsequent purchase of a software upgrade or maintenance contract, the Company accounts for those orders as separate arrangements for revenue recognition purposes. For many of the Company’s products, there has been an ongoing practice of Avid making available at no charge to customers minor feature and compatibility enhancements as well as bug fixes on a when-and-if-available basis (collectively “Software Updates”), for a period of time after initial sales to end users. The implicit obligation to make such Software Updates available to customers over a period of time represents implied post-contract customer support, which is deemed to be a deliverable in each arrangement and is accounted for as a separate element (“Implied Maintenance Release PCS”). Over the course of the last two years, in connection with a strategic initiative to increase support and other recurring revenue streams, the Company has taken a number of steps to eliminate the longstanding practice of providing Implied Maintenance Release PCS for the Media Composer, Pro Tools and Sibelius product lines. On Media Composer 8.0 in particular, which was released in May 2014, management has (i) clearly communicated a policy of no longer providing any Software Updates or other support to customers that are not covered under a paid support plan and (ii) implemented robust digital rights management tools to enforce the policy. With the new policy and technology for Media Composer 8.0 in place, combined with management’s intent to continue to adhere to the policy, management concluded in the third quarter of 2015 that Implied Maintenance Release PCS for Media Composer 8.0 transactions no longer exists. As a result of the conclusion that Implied Maintenance Release PCS on Media Composer 8.0 has ended, revenue and net income for the twelve months ended December 31, 2015 increased by $13.0 million , reflecting the recognition of orders received after the launch of Media Composer 8.0 that would have qualified for earlier recognition using the residual method of accounting. In addition, as the elimination of Implied Maintenance Release PCS also resulted in the accelerated recognition of maintenance and product revenues that were previously being recognized over the expected period of Implied Maintenance Release PCS rather than the contractual maintenance period, the change in the estimated amortization period of transactions being recognized on a ratable basis resulted in an additional $9.5 million of revenue during the twelve months ended December 31, 2015 . Management also concluded in the fourth quarter of 2015 that Implied Maintenance Release PCS on Sibelius 8.0 had ended, which did not have a significant impact on revenue recognition for the twelve months ended December 31, 2015. Management will continue to evaluate the judgment of whether Implied Maintenance Release PCS exists on each product line and version. If and when management concludes Implied Maintenance Release PCS no longer exists for other product lines or versions in future quarters, software revenue related to orders affected will be accelerated and prospective revenue recognition on new product orders will be recognized upfront, assuming all other revenue recognition criteria are met and vendor specific objective evidence (“VSOE”) of fair value exists for all undelivered elements. The Company enters into certain contractual arrangements that have multiple elements, one or more of which may be delivered subsequent to the delivery of other elements. These multiple-deliverable arrangements may include products, support, training, professional services and Implied Maintenance Release PCS. For these multiple-element arrangements, the Company allocates revenue to each deliverable of the arrangement based on the relative selling prices of the deliverables. In such circumstances, the Company first determines the selling price of each deliverable based on (i) VSOE of fair value if that exists; (ii) third-party evidence of selling price (“TPE”), when VSOE does not exist; or (iii) best estimate of the selling price (“BESP”), when neither VSOE nor TPE exists. Revenue is then allocated to the non-software deliverables as a group and to the software deliverables as a group using the relative selling prices of each of the deliverables in the arrangement based on the selling price hierarchy. The Company’s process for determining BESP for deliverables for which VSOE or TPE does not exist involves significant management judgment. In determining BESP, the Company considers a number of data points, including: • the pricing established by management when setting prices for deliverables that are intended to be sold on a standalone basis; • contractually stated prices for deliverables that are intended to be sold on a standalone basis; • the pricing of standalone sales that may not qualify as VSOE of fair value due to limited volumes or variation in prices; and • other pricing factors, such as the geographical region in which the products are sold and expected discounts based on the customer size and type. In determining a BESP for Implied Maintenance Release PCS, which the Company does not sell separately, the Company considers (i) the service period for the Implied Maintenance Release PCS, (ii) the differential in value of the Implied Maintenance Release PCS deliverable compared to a full support contract, (iii) the likely list price that would have resulted from the Company’s established pricing practices had the deliverable been offered separately, and (iv) the prices a customer would likely be willing to pay. The Company estimates the service period of Implied Maintenance Release PCS based on the length of time the product version purchased by the customer is planned to be supported with Software Updates. If facts and circumstances indicate that the original service period of Implied Maintenance Release PCS for a product has changed significantly after original revenue recognition has commenced, the Company will modify the remaining estimated service period accordingly and recognize the then-remaining deferred revenue balance over the revised service period. The Company has established VSOE of fair value for all professional services and training and for some of the Company’s support offerings. The Company’s policy for establishing VSOE of fair value consists of evaluating standalone sales, where available, to determine if a substantial portion of the transactions fall within a reasonable range. If a sufficient volume of standalone sales exist and the standalone pricing for a substantial portion of the transactions falls within a reasonable range, management concludes that VSOE of fair value exists. In accordance with ASU No. 2009-14, the Company excludes from the scope of software revenue recognition requirements the Company’s sales of tangible products that contain both software and non-software components that function together to deliver the essential functionality of the tangible products. The Company adopted ASU No. 2009-13 and ASU No. 2009-14 prospectively on January 1, 2011 for new and materially modified arrangements originating after December 31, 2010. Prior to the Company’s adoption of ASU No. 2009-14, the Company primarily recognized revenues using the revenue recognition criteria of Accounting Standards Codification, or ASC, Subtopic 985-605, Software-Revenue Recognition. As a result of the Company’s adoption of ASU No. 2009-14 on January 1, 2011, a majority of the Company’s products are now considered non-software elements under GAAP, which excludes them from the scope of ASC Subtopic 985-605 and includes them within the scope of ASC Topic 605, Revenue Recognition. Because the Company had not been able to establish VSOE of fair value for Implied Maintenance Release PCS, as described further below, substantially all revenue arrangements prior to January 1, 2011 were recognized on a ratable basis over the service period of Implied Maintenance Release PCS. Subsequent to January 1, 2011 and the adoption of ASU No. 2009-14, the Company determines a relative selling price for all elements of the arrangement through the use of BESP, as VSOE and TPE are typically not available, resulting in revenue recognition upon delivery of arrangement consideration attributable to product revenue, provided all other criteria for revenue recognition are met, and revenue recognition of Implied Maintenance Release PCS and other service and support elements over time as services are rendered. Revenue Recognition of Non-Software Deliverables Revenue from products that are considered non-software deliverables is recognized upon delivery of the product to the customer. Products are considered delivered to the customer once they have been shipped and title and risk of loss has been transferred. For most of the Company’s product sales, these criteria are met at the time the product is shipped. Revenue from support that is considered a non-software deliverable is initially deferred and is recognized ratably over the contractual period of the arrangement, which is generally 12 months. Professional services and training services are typically sold to customers on a time and materials basis. Revenue from professional services and training services that are considered non-software deliverables is recognized for these deliverables as services are provided to the customer. Revenue for Implied Maintenance Release PCS that is considered a non-software deliverable is recognized ratably over the service period of Implied Maintenance Release PCS, which ranges from 1 to 8 years. Revenue Recognition of Software Deliverables The Company recognizes the following types of elements sold using software revenue recognition guidance: (i) software products and software upgrades, when the software sold in a customer arrangement is more than incidental to the arrangement as a whole and the product does not contain hardware that functions with the software to provide essential functionality, (ii) initial support contracts where the underlying product being supported is considered to be a software deliverable, (iii) support contract renewals, and (iv) professional services and training that relate to deliverables considered to be software deliverables. Because the Company does not have VSOE of the fair value of its software products, the Company is permitted to account for its typical customer arrangements that include multiple elements using the residual method. Under the residual method, the VSOE of fair value of the undelivered elements (which could include support, professional services or training, or any combination thereof) is deferred and the remaining portion of the total arrangement fee is recognized as revenue for the delivered elements. If evidence of the VSOE of fair value of one or more undelivered elements does not exist, revenues are deferred and recognized when delivery of those elements occurs or when VSOE of fair value can be established. VSOE of fair value is typically based on the price charged when the element is sold separately to customers. The Company is unable to use the residual method to recognize revenues for many arrangements that include products that are software deliverables under GAAP since VSOE of fair value does not exist for Implied Maintenance Release PCS elements, which are included in many of the Company’s arrangements. For software products that include Implied Maintenance Release PCS, an element for which VSOE of fair value does not exist, revenue for the entire arrangement fee, which could include combinations of product, professional services, training and support, is recognized ratably as a group over the longest service period of any deliverable in the arrangement, with recognition commencing on the date delivery has occurred for all deliverables in the arrangement (or begins to occur in the case of professional services, training and support). Standalone sales of support contracts are recognized ratably over the service period of the product being supported. From time to time, the Company offers certain customers free upgrades or specified future products or enhancements. When a software deliverable arrangement contains an Implied Maintenance Release PCS deliverable, revenue recognition of the entire arrangement will only commence when any free upgrades or specified future products or enhancements have been delivered, assuming all other products in the arrangement have been delivered and all services, if any, have commenced. Other Revenue Recognition Policies In a limited number of arrangements, the professional services and training to be delivered are considered essential to the functionality of the Company’s software products. If services sold in an arrangement are deemed to be essential to the functionality of the software products, the arrangement is accounted for using contract accounting. As the Company has concluded that it cannot reliably estimate its contract costs, the Company uses the completed contract method of contract accounting. The completed contract method of accounting defers all revenue and costs until the date that the products have been delivered and professional services, exclusive of post-contract customer support, have been completed. Deferred costs related to fully deferred contracts are recorded as a component of inventories in the consolidated balance sheet, and generally all other costs of sales are recognized when revenue recognition commences. The Company records as revenues all amounts billed to customers for shipping and handling costs and records its actual shipping costs as a component of cost of revenues. Reimbursements received from customers for out-of-pocket expenses are recorded as revenues, with related costs recorded as cost of revenues. The Company presents revenues net of any taxes collected from customers and remitted to government authorities. In the consolidated statements of operations, the Company classifies revenues as product revenues or services revenues. For multiple-element arrangements that include both product and service elements, including Implied Maintenance Release PCS, the Company evaluates available indicators of fair value and applies its judgment to reasonably classify the arrangement fee between product revenues and services revenues. The amount of multiple-element arrangement fees classified as product and service revenues based on management estimates of fair value when VSOE of fair value for all elements of an arrangement does not exist could differ from amounts classified as product and service revenues if VSOE of fair value for all elements existed. Allowance for Sales Returns and Exchanges The Company maintains allowances for estimated potential sales returns and exchanges from its customers. The Company records a provision for estimated returns and other allowances as a reduction of revenues in the same period that related revenues are recorded based on historical experience and specific customer analysis. Use of management estimates is required in connection with establishing and maintaining a sales allowance for expected returns and other credits. If actual returns differ from the estimates, additional allowances could be required. The following table sets forth the activity in the allowance for sales returns and exchanges for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Allowance for sales returns and exchanges – beginning of year $ 9,510 $ 12,519 $ 19,460 Additions and adjustments to the allowance 8,468 9,260 9,243 Deductions against the allowance (9,395 ) (12,269 ) (16,184 ) Allowance for sales returns and exchanges – end of year $ 8,583 $ 9,510 $ 12,519 The allowance for sales returns and exchanges, which is recorded as a reduction to gross accounts receivable, reflects an estimate of amounts invoiced that will not be collected, as well as other allowances and credits that have been or are expected to offset the trade receivables. Since many of the Company’s transactions require some or all of amounts invoiced to be recorded in deferred revenue under GAAP due to revenue recognition considerations, the Company has recorded reductions to deferred revenue of $3.2 million , $3.7 million and $6.1 million as of December 31, 2015 , 2014 and 2013 , respectively, to eliminate the estimated deferred revenue attributable to transactions already provided for by the sales, returns and exchanges allowance. Allowances for Doubtful Accounts The Company maintains allowances for estimated losses from bad debt resulting from the inability of its customers to make required payments for products or services. When evaluating the adequacy of the allowances, the Company analyzes accounts receivable balances, historical bad debt experience, customer concentrations, customer credit worthiness and current economic trends. To date, actual bad debts have not differed materially from management’s estimates. The following table sets forth the activity in the allowance for doubtful accounts for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Allowance for doubtful accounts – beginning of year $ 1,182 $ 1,444 $ 1,517 Bad debt (recovery) expense (23 ) (143 ) 157 Reduction in allowance for doubtful accounts (516 ) (119 ) (230 ) Allowance for doubtful accounts – end of year $ 643 $ 1,182 $ 1,444 Translation of Foreign Currencies The functional currency of each of the Company’s foreign subsidiaries is the local currency, except for the Irish manufacturing branch whose functional currency is the U.S. dollar due to the extensive interrelationship of the operations of the Irish branch and the U.S. parent and the high volume of intercompany transactions between that branch and the parent. The assets and liabilities of the subsidiaries whose functional currencies are other than the U.S. dollar are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date. Income and expense items for these entities are translated using rates that approximate those in effect during the period. Cumulative translation adjustments are included in accumulated other comprehensive income (loss), which is reflected as a separate component of stockholders’ deficit. The Company does not record tax provisions or benefits for the net changes in the foreign currency translation adjustment as the Company intends to permanently reinvest undistributed earnings in its foreign subsidiaries. The U.S. parent company and its Irish manufacturing branch, both of whose functional currency is the U.S. dollar, carry certain monetary assets and liabilities denominated in currencies other than the U.S. dollar. These assets and liabilities typically include cash, accounts receivable and intercompany operating balances denominated in foreign currencies. These assets and liabilities are remeasured into the U.S. dollar at the current exchange rate in effect at the balance sheet date. Foreign currency transaction and remeasurement gains and losses are included within marketing and selling expenses in the results of operations. See Note E for the net foreign exchange gains and losses recorded in the Company’s statements of operations during the years ended December 31, 2015 , 2014 and 2013 that resulted from the gains and losses on Company’s foreign currency contracts and the revaluation of the related hedged items. The U.S. parent company and various other wholly owned subsidiaries have long-term intercompany loan balances denominated in foreign currencies that are remeasured into the U.S. dollar at the current exchange rate in effect at the balance sheet date. Such loan balances are not expected to be settled in the foreseeable future. Any gains and losses relating to these loans are included in the accumulated other comprehensive income (loss), which is reflected as a separate component of stockholders’ deficit. Cash, Cash Equivalents and Marketable Securities The Company measures cash equivalents and marketable securities at fair value on a recurring basis. The cash equivalents and market securities consist primarily of money market investments, mutual funds and insurance contracts held in deferred compensation plans. The money market investments and mutual funds held in the Company’s deferred compensation plan in the U.S. are reported at fair value within other current assets using quoted market prices with the gains and losses included as other (expense) income in the Company’s statement of operations. The insurance contracts held in the deferred compensation plans for employees in Israel and Germany are reported at fair value within other long term assets using other observable inputs. Other than the investments held in the Company’s deferred compensation plans, the Company held no marketable securities at December 31, 2015 or 2014 . Amortization or accretion of premium or discount is included in interest income (expense) in the results of operations. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and cash equivalents, foreign currency contracts and accounts receivable. The Company places its cash and cash equivalents with financial institutions that management believes to be of high credit quality, and, generally, there are no significant concentrations in any one issuer. Concentrations of credit risk with respect to trade receivables are limited due to the large number of customers that make up the Company’s customer base and their dispersion across different regions. No individual customer accounted for 10% or more of the Company’s net revenues or net accounts receivable in the periods presented. Foreign Currency Risk The Company has significant international operations and, therefore, the Company’s revenues, earnings, cash flows and financial position are exposed to foreign currency risk from foreign-currency-denominated receivables, payables, sales and expense transactions, and net investments in foreign operations. The Company derives more than half of its revenues from customers outside the United States. This business is, for the most part, transacted through international subsidiaries and generally in the currency of the end-user customers. Therefore, the Company is exposed to the risks that changes in foreign currency could adversely affect its revenues, net income, cash flow and financial position. The Company uses derivatives in the form of foreign currency contracts to manage its short-term exposures to fluctuations in the foreign currency exchange rates that exist as part of its ongoing international business operations. The Company does not enter into any derivative instruments for trading or speculative purposes. The Company records all foreign currency contract derivatives on the balance sheet at fair value. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative, whether the Company has elected to designate a derivative in a hedging relationship and apply hedge accounting, and whether the hedging relationship has satisfied the criteria necessary to apply hedge accounting. Derivatives designated and qualifying as hedges of the exposure to changes in the fair value of an asset, liability or firm commitment attributable to a particular risk are considered fair value hedges. Derivatives designated and qualifying as hedges of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Derivatives may also be designated as hedges of the foreign currency exposure of a net investment in a foreign operation. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the recognition of the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk in a fair value hedge or the earnings effect of the hedged forecasted transactions in a cash flow hedge. Under hedge accounting, the determination of hedge effectiveness is dependent upon whether the gain or loss on the hedging derivative is highly effective in offsetting the gain or loss in the value of the item being hedged. The Company has not accounted for any foreign currency contracts as hedges in the periods presented. Inventories Inventories are stated at the lower of cost (determined on a first-in, first-out basis) or market value. Management regularly reviews inventory quantities on hand and writes down inventory to its realizable value to reflect estimated obsolescence or lack of marketability based on assumptions about future inventory demand and market conditions. Inventory in the digital-media market, including the Company’s inventory, is subject to rapid technological change or obsolescence; therefore, utilization of existing inventory may differ from the Company’s estimates. Property and Equipment Property and equipment is recorded at cost and depreciated using the straight-line method over the estimated useful life of the asset. The Company typically depreciates its property and equipment using the following minimum and maximum useful lives: Depreciable Life (years) Minimum Maximum Computer and video equipment and software, including internal use software 2 5 Manufacturing tooling and testbeds 3 5 Office equipment 3 5 Furniture, fixtures and other 3 8 The Company capitalizes certain development costs incurred in connection with its internal use software. Costs incurred in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs, if direct, are capitalized until the software is substantially complete and ready for its intended use. Capitalized costs are recorded as part of property and equipment. Maintenance and training costs are expensed as incurred. Internal use software is amortized on a straight line basis over its estimated useful life, generally three years. Leasehold improvements are amortized over the shorter of the useful life of the improvement or the remaining term of the lease. Expenditures for maintenance and repairs are expensed as incurred. Upon retirement or other disposition of assets, the cost and related accumulated depreciation are eliminated from the accounts and the resulting gain or loss is reflected in other (expense) income in the results of operations. Acquisition-Related Intangible Assets and Goodwill Acquisition-related intangible assets consist of customer relationships, developed technology, trade names and non-compete agreements. These assets are determined to have either finite or indefinite lives. For finite-lived intangible assets amortization is straight-line over the estimated useful lives of such assets, which are generally two years to twelve years. Straight-line amortization is used because the Company cannot reliably determine a discernible pattern over which the economic benefits would be realized. The Company does not have any indefinite-lived intangible assets. Intangible assets are tested for impairment when events and circumstances indicate there is an impairment. The impairment test involves comparing the sum of undiscounted cash flows to the carrying value as of the measurement date. Impairment occurs when the carrying value of the assets exceeds the sum of undiscounted cash flows. Impairment is then measured as the difference between the carrying value and fair value determined using a discounted cash flow method. In estimating the fair value using a discounted cash flow method, the Company uses assumptions that include forecast revenues, gross margins, operating profit margins, growth rates and long term discount rates, all of which require significant judgment by management. Changes to these assumptions could affect the estimated fair value of the intangible asset and could result in an impairment charge in future. The Company performs its annual and interim goodwill impairment tests when it is more likely than not that a goodwill impairment exists. The Company has concluded it has one reporting unit and the annual measurement date is October 31, 2015. Long-Lived Assets The Company periodically evaluates its long-lived assets for events and circumstances that indicate a potential impairment. A long-lived asset is assessed for impairment when the undiscounted expected future cash flows derived from that asset are less than its carrying value. The cash flows used for this analysis take into consideration a number of factors including past operating results, budgets and economic projections, market trends and product development cycles. The amount of any impairment would be equal to the difference between the estimated fair value of the asset, based on a discounted cash flow analysis, and its carrying value. Advertising Expenses All ad

ACQUISITION (Notes)

ACQUISITION (Notes)	12 Months Ended
	Dec. 31, 2015
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	ACQUISITION On June 23, 2015, the Company completed the acquisition of Orad Hi-Tech Systems Ltd. (“Orad”), an Israeli company previously listed on the Frankfurt Stock Exchange. Each issued and outstanding share of Orad common stock was canceled and converted into the right to receive consideration equal to €5.67 in cash, representing total consideration paid of $66.0 million based on the exchange rate on the date of closing, net of estimated cash acquired. As a result of the acquisition, the Company incurred merger and integration cost of $5.7 million , which was recorded as general and administrative expenses in the Company’s statement of operations. Orad provides 3D real-time graphics, video servers and related asset management solutions. The acquisition adds applications to Avid’s Studio Suite which the Company intends to connect to the Avid MediaCentral Platform. The following table summarizes the purchase price allocation to the fair value of the assets acquired and liabilities assumed at the date of acquisition (in thousands). Cash $ 7,477 Accounts receivable, net 6,625 Inventories 3,128 Other current assets 1,217 Property and equipment 1,338 Identifiable intangible assets 37,200 Other assets 3,187 Goodwill 32,643 Total assets acquired 92,815 Accounts payable (1,395 ) Accrued expenses and other current liabilities (7,769 ) Deferred revenue and deposits (2,714 ) Deferred tax liabilities, net (3,554 ) Other long-term liabilities (3,939 ) Total liabilities assumed (19,371 ) Net assets acquired $ 73,444 The purchase price allocation resulted in goodwill of $32.6 million , which is not deductible for tax purposes. The goodwill is attributable to expected synergies from combining the operations of Orad with the Company and intangible assets that do not qualify for separate recognition, such as an assembled workforce. The following table presents the identifiable intangible assets acquired and their respective weighted average useful lives (dollars in thousands): Weighted Average Life (Years) Amount Core and completed technology 4 $ 31,200 Customer relationships 4 5,800 Trade name 1 200 Total $ 37,200 The estimated fair value of intangible assets was determined using the excess earnings method for technology, replacement cost method for customer relationships and relief from royalty method for trade name. Pro Forma Financial Information for Acquisition of Orad (in thousands except per share data, unaudited) The results of operations of Orad have been included in the results of operations of the Company since June 23, 2015, the date of acquisition. The net revenues and net loss for Orad, which are included in the Company’s consolidated statements of operations from the date of acquisition, were $13.1 million and $8.5 million , respectively, for the year ended December 31, 2015 . The following unaudited pro forma financial information presents the Company’s results of operations for the years ended December 31, 2015 and 2014 as if the acquisition of Orad had occurred at the beginning of 2014. The pro forma financial information for the combined entities has been prepared for comparative purposes only and is not indicative of what actual results would have been if the acquisition had taken place at the beginning of fiscal 2014, or of future results. Year Ended December 31, 2015 2014 Net revenues $ 520,918 $ 570,766 Net (loss) income (2,300 ) 8,638 Net (loss) income per share: Basic $ (0.06 ) $ 0.22 Diluted $ (0.06 ) $ 0.22

NET INCOME PER SHARE (Notes)

NET INCOME PER SHARE (Notes)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
NET INCOME PER SHARE	NET INCOME PER SHARE Net income per common share is presented for both basic income per share (“Basic EPS”) and diluted income per share (“Diluted EPS”). Basic EPS is based on the weighted-average number of common shares outstanding during the period. Diluted EPS is based on the weighted-average number of common shares and common shares equivalents outstanding during the period. The potential common shares that were considered anti-dilutive securities were excluded from the diluted earnings per share calculations for the relevant periods either because the sum of the exercise price per share and the unrecognized compensation cost per share was greater than the average market price of the Company’s common stock for the relevant period, or because they were considered contingently issuable. The contingently issuable potential common shares result from certain stock options and restricted stock units granted to the Company’s employees that vest based on performance conditions, market conditions, or a combination of performance or market conditions. The following table sets forth (in thousands) potential common shares that were considered anti-dilutive securities. Year Ended December 31, 2015 2014 2013 Options 1,901 4,748 5,193 Non-vested restricted stock units 470 118 352 Anti-dilutive potential common shares 2,371 4,866 5,545 On June 15, 2015, the Company issued $125.0 million aggregate principal amount of its 2.00% Convertible Senior Notes due 2020 (the “Notes”). The Notes are convertible into cash, shares of the Company’s common stock or a combination of cash and shares of common stock, at the Company’s election, based on an initial conversion rate, subject to adjustment. In connection with the offering of the Notes, the Company entered into a capped call transaction with a third party (the “Capped Call”) (see Note R, Long-Term Debt and Credit Agreement). The Company uses the treasury stock method in computing the dilutive impact of the Notes. The Notes are convertible into shares but the Company’s stock price was less than the conversion price at December 31, 2015 , and therefore, the Notes are excluded from diluted income per share. The Capped Call is not reflected in diluted net income per share as it will always be anti-dilutive.

FOREIGN CURRENCY FORWARD CONTRA

FOREIGN CURRENCY FORWARD CONTRACTS (Notes)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FOREIGN CURRENCY FORWARD CONTRACTS	FOREIGN CURRENCY CONTRACTS As a hedge against the foreign exchange exposure of certain forecasted receivables, payables and cash balances of foreign subsidiaries, the Company enters into short-term foreign currency forward contracts, which typically mature within 30 days of execution. The changes in fair value of the foreign currency forward contracts are intended to offset foreign currency exchange risk on cash flows associated with net monetary assets, and are recorded as gains or losses in the Company’s statement of operations in the period of change. The Company had no outstanding foreign currency forward contracts at December 31, 2015 . The Company had foreign currency forward contracts outstanding with an aggregate notional value of $25.4 million at December, 2014 as hedges against such forecasted foreign-currency-denominated receivables, payables and cash balances. The Company may also enter into short-term foreign currency spot and forward contracts as a hedge against the foreign currency exchange risk associated with certain of its net monetary assets denominated in foreign currencies. The Company had no outstanding short-term foreign currency spot contracts at December 31, 2015 . The Company had foreign currency contracts outstanding with an aggregate notional value of $2.8 million at December 31, 2014 . Because these contracts are not accounted for as hedges, the changes in fair value of these foreign currency contracts are recorded as gains or losses in the Company’s statement of operations. The Company assumed from Orad outstanding foreign currency spot contracts and call and put options to hedge cash flow risks associated with foreign exchange rates. The aggregate notional value of the outstanding contracts and options was $1.0 million at December 31, 2015 . The following table sets forth the balance sheet classification and fair values of the Company’s foreign currency contracts (in thousands): Derivatives Not Designated as Hedging Instruments Under Accounting Standards Codification ( “ ASC ” ) Topic 815 Balance Sheet Classification Fair Value at December 31, 2015 Fair Value at December 31, 2014 Financial liabilities: Foreign currency contracts Accrued expenses and other current liabilities $14 $518 The following table sets forth the net foreign exchange gains (losses) recorded as marketing and selling expenses in the Company’s statements of operations during the years ended December 31, 2015 , 2014 and 2013 that resulted from foreign currency forward contracts, foreign currency denominated transactions, and the revaluation of foreign currency denominated assets and liabilities (in thousands): Twelve Months Ended December 31, 2015 2014 2013 Net foreign exchange gain (loss) recorded in marketing and selling expenses $1,288 $(908) $(187) See Note F for additional information on the fair value measurements for all financial assets and liabilities, including derivative assets and derivative liabilities, that are measured at fair value on a recurring basis.

FAIR VALUE MEASUREMENTS (Notes)

FAIR VALUE MEASUREMENTS (Notes)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Assets and Liabilities Measured at Fair Value on a Recurring Basis On a recurring basis, the Company measures certain financial assets and liabilities at fair value, including foreign-currency contracts and deferred compensation investments. At December 31, 2015 and 2014 , all of the Company’s financial assets and liabilities were classified as either Level 1 or Level 2 in the fair value hierarchy. Assets valued using quoted market prices in active markets and classified as Level 1 are certain deferred compensation investments, primarily money market and mutual funds. Assets and liabilities valued based on other observable inputs and classified as Level 2 are foreign currency contracts and certain deferred compensation investments, primarily insurance contracts. The following tables summarize the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring basis (in thousands): Fair Value Measurements at Reporting Date Using December 31, Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial Assets: Deferred compensation investments (1) $ 3,617 $ 572 $ 3,045 $ — Financial Liabilities: Foreign currency contracts $ 14 $ — $ 14 $ — Fair Value Measurements at Reporting Date Using December 31, 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial Assets: Deferred compensation investments $ 1,859 $ 1,245 $ 614 $ — Financial Liabilities: Foreign currency contracts $ 518 $ — $ 518 $ — (1) Deferred compensation investments at December 31, 2015 included $2.4 million of funds that Orad invested in insurance contracts for the post-employment benefits that Orad employees earned. Financial Instruments Not Recorded at Fair Value The carrying amounts of the Company’s other financial assets and liabilities including cash, accounts receivable, accounts payable and accrued liabilities approximate their respective fair values because of the relatively short period of time between their origination and their expected realization or settlement. At December 31, 2015 , the net carrying amount of the Notes is $96.0 million , and the fair value of the Notes is approximately $85.5 million based on open market trading activity, which constitutes a Level 1 input in the fair value hierarchy.

ACCOUNTS RECEIVABLE (Notes)

ACCOUNTS RECEIVABLE (Notes)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE Accounts receivable, net of allowances, consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Accounts receivable $ 68,033 $ 65,347 Less: Allowance for doubtful accounts (643 ) (1,182 ) Allowance for sales returns and rebates (8,583 ) (9,510 ) Total $ 58,807 $ 54,655

INVENTORIES (Notes)

INVENTORIES (Notes)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Raw materials $ 9,594 $ 9,942 Work in process 256 248 Finished goods 38,223 37,811 Total $ 48,073 $ 48,001 At December 31, 2015 and 2014 , finished goods inventory included $5.3 million and $4.3 million , respectively, associated with products shipped to customers or deferred labor costs for arrangements where revenue recognition had not yet commenced.

PROPERTY AND EQUIPMENT (Notes)

PROPERTY AND EQUIPMENT (Notes)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Computer and video equipment and software $ 116,751 $ 113,220 Manufacturing tooling and testbeds 3,044 2,327 Office equipment 4,942 4,664 Furniture, fixtures and other 9,621 8,659 Leasehold improvements 33,744 29,431 168,102 158,301 Less: Accumulated depreciation and amortization 132,621 126,165 Total $ 35,481 $ 32,136 The Company capitalizes certain development costs incurred in connection with its internal use software. For the year ended December 31, 2015 , the Company capitalized $5.1 million of contract labor and internal labor costs related to internal use software, and recorded the capitalized costs in Computer and video equipment and software. There were $3.4 million of contract labor and internal labor costs capitalized for the year ended December 31, 2014 , and no costs capitalized for the year ended December 31, 2013. Internal use software is amortized on a straight line basis over its estimated useful life of 3 years, and the Company recorded $1.8 million and $0.5 million of amortization expense during 2015 and 2014, respectively. Depreciation and amortization expense related to property and equipment was $13.7 million , $16.1 million and $17.8 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Notes)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS AND GOODWILL Intangible Assets Amortizing identifiable intangible assets related to the Company’s acquisitions or capitalized costs of internally developed or externally purchased software that form the basis for the Company’s products consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Completed technologies and patents $ 58,032 $ (30,902 ) $ 27,130 $ 51,950 $ (51,950 ) $ — Customer relationships 54,656 (48,767 ) 5,889 49,216 (46,771 ) 2,445 Trade names 1,346 (1,146 ) 200 5,936 (5,936 ) — Capitalized software costs 4,911 (4,911 ) — 5,043 (5,043 ) — Total $ 118,945 $ (85,726 ) $ 33,219 $ 112,145 $ (109,700 ) $ 2,445 During 2015, the Company wrote off fully amortized technologies and trade names with gross book values of $24.3 million and $4.8 million , respectively. Those technologies and trade names were no longer in use. Amortization expense related to intangible assets in the aggregate was $6.4 million , $1.8 million and $4.9 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. The Company expects amortization of intangible assets to be approximately $10.3 million in 2016 , $9.3 million in 2017 , $9.3 million in 2018 and $4.3 million in 2019. Goodwill The acquisition of Orad resulted in goodwill of $32.6 million in 2015. As of October 31, 2015, the Company’s goodwill impairment measurement date, the Company concluded that it was not more likely than not that a goodwill impairment existed.

OTHER LONG-TERM LIABILITIES (No

OTHER LONG-TERM LIABILITIES (Notes)	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
OTHER LONG-TERM LIABILITIES	OTHER LONG-TERM LIABILITIES Other long-term liabilities consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Deferred rent $ 6,755 $ 8,236 Accrued restructuring 647 1,334 Deferred compensation 7,309 4,703 Total $ 14,711 $ 14,273

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Notes)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Operating Lease Commitments The Company leases its office space and certain equipment under non-cancelable operating leases. The future minimum lease commitments under these non-cancelable leases at December 31, 2015 were as follows (in thousands ) : Year Ending December 31, 2016 $ 17,825 2017 14,135 2018 11,116 2019 11,042 2020 7,200 Thereafter 6,713 Total $ 68,031 Included in the operating lease commitments above are obligations under leases for which the Company has vacated the underlying facilities as part of various restructuring plans. These leases expire at various dates through 2021 and represent an aggregate obligation of $7.0 million through 2021. The Company has restructuring accruals of $1.7 million at December 31, 2015 , which represents the difference between this aggregate future obligation and future sublease income under actual or estimated potential sublease agreements, on a net present value basis, as well as other facilities-related obligations. The Company received $0.6 million and $0.7 million of sublease income during the years ended December 31, 2015 and 2014 , respectively, but none during the year ended December 31, 2013 . The Company’s leases for corporate office space in Burlington, Massachusetts, which expire in May 2020, contain renewal options to extend the respective terms of each lease for up to two additional five-year periods. The accompanying consolidated results of operations reflect rent expense on a straight-line basis over the term of the leases. Total expense under operating leases was $14.0 million , $15.0 million and $16.3 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Other Commitments The Company has letters of credit that are used as security deposits in connection with the Company’s leased Burlington, Massachusetts office space and other leases. In the event of default on the underlying leases, the landlords would, at December 31, 2015 , be eligible to draw against the letters of credit to a maximum of $2.2 million in the aggregate. The letters of credit are subject to aggregate reductions provided the Company is not in default under the underlying leases and meets certain financial performance conditions. In no case will the letters of credit amounts for the Burlington leases be reduced to below $1.2 million in the aggregate throughout the lease periods, all of which extend to May 2020. The Company also has additional letters of credit totaling $0.4 million that support its ongoing operations. These letters of credit have various terms and expire during 2016 and beyond, while some of the letters of credit may automatically renew based on the terms of the underlying agreements. Purchase Commitments and Sole-Source Suppliers At December 31, 2015 , the Company had entered into purchase commitments for certain inventory and other goods and services used in its normal operations. The purchase commitments covered by these agreements are generally for a period of less than one year and in the aggregate total $39.5 million . The Company depends on sole-source suppliers for certain key hardware components of its products. Although the Company has procedures in place to mitigate the risks associated with its sole-sourced suppliers, the Company cannot be certain that it will be able to obtain sole-sourced components or finished goods from alternative suppliers or that it will be able to do so on commercially reasonable terms without a material impact on its results of operations or financial position. The Company procures product components and builds inventory based on forecasts of product life cycle and customer demand. If the Company is unable to provide accurate forecasts or manage inventory levels in response to shifts in customer demand, the Company may have insufficient, excess or obsolete product inventory. Contingencies In March 2013 and May 2013, two purported securities class action lawsuits were filed against the Company and certain of the Company’s former executive officers seeking unspecified damages in the U.S. District Court for the District of Massachusetts. In July 2013, the two cases were consolidated and the original plaintiffs agreed to act as co-plaintiffs in the consolidated case. In September 2013, the co-plaintiffs filed a consolidated amended complaint on behalf of those who purchased the Company’s common stock between October 23, 2008 and March 20, 2013. The consolidated amended complaint, which named the Company, certain of the Company’s current and former executive officers and the Company’s former independent accounting firm as defendants, purported to state a claim for violation of federal securities laws as a result of alleged violations of the federal securities laws pursuant to Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 (the “Exchange Act”) and Rule 10b-5 promulgated thereunder. In October 2013, the Company filed a motion to dismiss the consolidated amended complaint, resulting in the dismissal of some of the claims, and the dismissal of Mr. Hernandez and one of the two plaintiffs from the case. On December 31, 2014, the parties reached an agreement to settle the case. The agreement called for Avid to cause payment of $2.5 million in respect of the settlement. The settlement was approved and the case was dismissed on May 12, 2015. In April and May 2013, the Company received a document preservation request and inquiry from the SEC Division of Enforcement and a federal grand jury subpoena from the Department of Justice requesting certain documents, including in particular documents related to the Company’s disclosures regarding the Company’s accounting review and revenue transactions. On August 13, 2015, the Company received a letter from the SEC Division of Enforcement stating that the investigation had been completed and that the Division of Enforcement did not intend to recommend any enforcement action against the Company by the SEC. On October 20, 2015, the Company was notified by the Department of Justice that the Department of Justice intends to close its inquiry. The Company’s industry is characterized by the existence of a large number of patents and frequent claims and litigation regarding patent and other intellectual property rights. In addition to the legal proceedings described above, the Company is involved in legal proceedings from time to time arising from the normal course of business activities, including claims of alleged infringement of intellectual property rights and contractual, commercial, employee relations, product or service performance, or other matters. The Company does not believe these matters will have a material adverse effect on the Company’s financial position or results of operations. However, the outcome of legal proceedings and claims brought against the Company is subject to significant uncertainty. Therefore, the Company’s financial position or results of operations may be negatively affected by the unfavorable resolution of one or more of these proceedings for the period in which a matter is resolved. The Company’s results could be materially adversely affected if the Company is accused of, or found to be, infringing third parties’ intellectual property rights. The Company considers all claims on a quarterly basis and based on known facts assesses whether potential losses are considered reasonably possible, probable and estimable. Based upon this assessment, the Company then evaluates disclosure requirements and whether to accrue for such claims in its consolidated financial statements. The Company records a provision for a liability when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to a particular case. At December 31, 2015 and as of the date of filing of these consolidated financial statements, the Company believes that, other than as set forth in this note, no provision for liability nor disclosure is required related to any claims because: (a) there is no reasonable possibility that a loss exceeding amounts already recognized (if any) may be incurred with respect to such claim; (b) a reasonably possible loss or range of loss cannot be estimated; or (c) such estimate is immaterial. Additionally, the Company provides indemnification to certain customers for losses incurred in connection with intellectual property infringement claims brought by third parties with respect to the Company’s products. These indemnification provisions generally offer perpetual coverage for infringement claims based upon the products covered by the agreement and the maximum potential amount of future payments the Company could be required to make under these indemnification provisions is theoretically unlimited. To date, the Company has not incurred material costs related to these indemnification provisions; accordingly, the Company believes the estimated fair value of these indemnification provisions is immaterial. Further, certain of the Company’s arrangements with customers include clauses whereby the Company may be subject to penalties for failure to meet certain performance obligations; however, the Company has not recorded any related material penalties to date. The Company provides warranties on externally sourced and internally developed hardware. For internally developed hardware and in cases where the warranty granted to customers for externally sourced hardware is greater than that provided by the manufacturer, the Company records an accrual for the related liability based on historical trends and actual material and labor costs. The following table sets forth the activity in the product warranty accrual account for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Accrual balance at January 1, 2013 $ 4,476 Accruals for product warranties 5,346 Cost of warranty claims (6,321 ) Accrual balance at December 31, 2013 3,501 Accruals for product warranties 3,985 Cost of warranty claims (4,694 ) Accrual balance at December 31, 2014 2,792 Accruals for product warranties 3,025 Cost of warranty claims (3,583 ) Accrual balance at December 31, 2015 $ 2,234

CAPITAL STOCK (Notes)

CAPITAL STOCK (Notes)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Capital Stock [Text Block]	CAPITAL STOCK Preferred Stock The Company has authorized up to one million shares of preferred stock, $0.01 par value per share, for issuance. Each series of preferred stock shall have such rights, preferences, privileges and restrictions, including voting rights, dividend rights, conversion rights, redemption privileges and liquidation preferences, as may be determined by the Company’s board of directors (the “Board”). Common Stock Repurchases On June 8, 2015, the Company’s Board approved a stock repurchase plan authorizing the Company to repurchase up to $9.0 million of common stock in open market or other transactions from time to time until September 6, 2015. The Company completed the stock repurchase in July 2015. In aggregate, the Company purchased 586,825 shares for a total purchase price of $8.0 million . The repurchased shares are held in treasury. Under some of the Company’s equity compensation plans, employees have the option or may be required to satisfy minimum withholding tax obligations by tendering to the Company a portion of the common stock received under the award. Stock Incentive Plans In November 2014, the Company registered an aggregate of 3,750,000 of its shares of $0.01 par value per share common stock, which have been authorized and reserved for issuance under the Avid Technology, Inc. 2014 Stock Incentive Plan (the “Plan”). The Plan was originally adopted by the Company’s Board of Directors on September 14, 2014 and approved by the Company’s stockholders on October 29, 2014. In connection with the approval of the Plan the Company’s Amended and Restated 2005 Stock Incentive Plan has been closed; no additional awards may be granted under that Plan. Shares available for issuance under the Company’s 2014 Stock Incentive Plan totaled 2,213,283 at December 31, 2015 . Under the Plan, the Company may grant stock awards or options to purchase the Company’s common stock to employees, officers, directors and consultants. The exercise price for options generally must be no less than market price on the date of grant. Awards may be performance-based where vesting or exercisability is conditioned on achieving performance objectives, time-based or a combination of both. Current option grants become exercisable over various periods, typically three to four years for employees and one year for non-employee directors, and have a maximum term of seven to ten years. Restricted stock and restricted stock unit awards with time-based vesting typically vest over three to four years for employees and one year for non-employee directors. In November 2014, the Compensation Committee of the Board of Directors modified certain market and performance based options and restricted stock units held by seven employees of the Company that were originally granted between 2009 and 2013. The modifications included (i) a conversion of vesting conditions from market and performance bases to a four year service period, including providing credit for service already rendered prior to the modification and (ii) an acceleration clause that allows vesting of between 50% and 100% of unvested awards if certain 2014 Adjusted EBITDA targets were achieved. In total, options to purchase 933,750 shares and 31,250 restricted stock units were modified, which resulted in incremental compensation expense of $4.3 million , $2.3 million of which was recognized upon modification, $1.5 million of which was recognized in the quarter ended December 31, 2014 upon achieving specific 2014 Adjusted EBITDA targets and the remaining $0.5 million was recognized in 2015. The Company uses the Black-Scholes option pricing model to estimate the fair value of stock option grants with time-based vesting. The Black-Scholes model relies on a number of key assumptions to calculate estimated fair value. The assumed dividend yield of zero is based on the fact that the Company has never paid cash dividends and has no present expectation to pay cash dividends and the Company’s current Financing Agreement precludes the Company from paying dividends. The expected volatility is now based on actual historic stock volatility for periods equivalent to the expected term of the award. The assumed risk-free interest rate is the U.S. Treasury security rate with a term equal to the expected life of the option. The assumed expected life is based on company-specific historical experience considering the exercise behavior of past grants and models the pattern of aggregate exercises. The fair value of restricted stock and restricted stock unit awards with time-based vesting is based on the intrinsic value of the awards at the date of grant, as the awards have a purchase price of $0.01 per share. The Company also issues stock option grants or restricted stock unit awards with vesting based on market conditions, specifically the Company’s stock price and performance conditions, generally using adjusted EBITDA. The fair values and derived service periods for all grants that include vesting based on market conditions are estimated using the Monte Carlo valuation method. For stock option grants that include vesting based on performance conditions, the fair values are estimated using the Black-Scholes option pricing model. For restricted stock unit awards that include vesting based on performance conditions, the fair values are estimated based on the intrinsic values of the awards at the date of grant, as the awards have a purchase price of $0.01 per share. Information with respect to options granted under all stock option plans for the year ended December 31, 2015 was as follows: Total Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in thousands) Options outstanding at January 1, 2015 5,564,111 $11.20 Granted 4,000 $9.10 Exercised (421,961 ) $9.55 Forfeited or canceled (800,816 ) $14.84 Options outstanding at December 31, 2015 4,345,334 $10.68 4.05 $— Options vested at December 31, 2015 or expected to vest 4,289,778 $10.72 4.03 $— Options exercisable at December 31, 2015 3,622,761 $11.28 3.82 $— The following table sets forth the weighted-average key assumptions and fair value results for stock options granted during the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Expected dividend yield 0.00% 0.00% 0.00% Risk-free interest rate 1.07% 1.24% 0.87% Expected volatility 52.0% 50.3% 50.1% Expected life (in years) 4.48 4.16 4.68 Weighted-average fair value of options granted (per share) $3.91 $3.03 $3.33 The cash received from the stock options exercised during the year ended December 31, 2015 was $5.0 million . During the years ended December 31, 2014 and 2013 , the cash received from and the aggregate intrinsic value of stock options exercised was not significant. Information with respect to non-vested restricted stock units for the year ended December 31, 2015 was as follows: Non-Vested Restricted Stock Units Total Shares Weighted- Average Grant-Date Fair Value Weighted- Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in thousands) Non-vested at January 1, 2015 811,880 $10.01 Granted 1,264,116 $10.31 Vested (421,314 ) $10.04 Forfeited (388,674 ) $10.90 Non-vested at December 31, 2015 1,266,008 $9.97 0.99 $9,216 Expected to vest 820,741 $11.14 0.94 $5,975 The weighted-average grant date fair value of restricted stock units granted during the years ended December 31, 2015 , 2014 and 2013 was $10.31 , $10.19 and $7.84 , respectively. The total fair value of restricted stock units vested during the years ended December 31, 2015 , 2014 , and 2013 was $4.2 million , $2.5 million , and $1.1 million , respectively. Employee Stock Purchase Plan The Company’s Second Amended and Restated 1996 Employee Stock Purchase Plan (the “ESPP”) offers the Company’s shares for purchase at a price equal to 85% of the closing price on the applicable offering period termination date. Shares issued under the ESPP are considered compensatory. Accordingly, the Company is required to measure fair value and record compensation expense for share purchase rights granted under the ESPP. The Company last issued shares under the ESPP on October 31, 2015. In July 2015 the Board of Directors approved an amendment to the plan to change the subscription period from three to six months and accordingly to adjust the payroll cap to $5,000 per plan period. A total of 343,613 shares remained available for issuance under the ESPP at December 31, 2015 . The Company uses the Black-Scholes option pricing model to calculate the fair value of shares issued under the ESPP. The Black-Scholes model relies on a number of key assumptions to calculate estimated fair values. The following table sets forth the weighted-average key assumptions and fair value results for shares issued under the ESPP during the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Expected dividend yield 0.00% 0.00% 0.00% Risk-free interest rate 0.03% 0.09% 0.09% Expected volatility 37.0% 35.0% 51.0% Expected life (in years) 0.24 0.17 0.25 Weighted-average fair value of shares issued (per share) $2.15 $2.02 $1.00 The following table sets forth the quantities and average prices of shares issued under the ESPP for the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Shares issued under the ESPP 98,300 — 27,936 Average price of shares issued $10.17 $— $6.29 The Company did not realize a material tax benefit from the tax deductions for stock option exercises, vested restricted stock units and shares issued under the ESPP during the years ended December 31, 2015 , 2014 or 2013 . Stock-Based Compensation Expense The Company uses the accelerated method of attribution for awards with performance conditions and graded vesting features for options granted. The Company estimates forfeiture rates at the time awards are made based on historical and estimated future turnover rates and applies these rates in the calculation of estimated compensation cost. The estimation of forfeiture rates includes a quarterly review of historical turnover rates and an update of the estimated forfeiture rates to be applied to employee classes for the calculation of stock-based compensation. Forfeiture rates for the calculation of stock-based compensation were estimated and applied based on three classes, non-employee directors, executive management staff and other employees. The Company’s annualized estimated forfeiture rates were 0% for non-employee director awards, 10% for executive management staff and 15% for other employee awards. Then-current estimated forfeiture rates are applied quarterly to all outstanding stock options and non-vested restricted stock awards, which may result in a revised estimate of compensation costs related to these stock-based grants. Stock-based compensation was included in the following captions in the Company’s consolidated statements of operations for the years ended December 31, 2015 , 2014 and 2013 , respectively (in thousands): Year Ended December 31, 2015 2014 2013 Cost of products revenues $ 199 $ 397 $ 360 Cost of services revenues 624 279 436 Research and development expenses 461 502 582 Marketing and selling expenses 1,785 3,658 1,778 General and administrative expenses 6,445 6,677 3,761 Total $ 9,514 $ 11,513 $ 6,917 At December 31, 2015 , there was $9.8 million of total unrecognized compensation cost, before forfeitures, related to non-vested stock-based compensation awards granted under the Company’s stock-based compensation plans. The Company expects this amount to be amortized approximately as follows: $6.0 million in 2016 , $3.0 million in 2017 and $0.8 million in 2018 . At December 31, 2015 , the weighted-average recognition period of the unrecognized compensation cost was approximately one year .

EMPLOYEE BENEFIT PLANS (Notes)

EMPLOYEE BENEFIT PLANS (Notes)	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Employee Benefit Plans The Company has a Section 401(k) plan that covers substantially all U.S. employees. The 401(k) plan allows employees to make contributions up to a specified percentage of their compensation. The Company may, upon resolution by the Company’s board of directors, make discretionary contributions to the plan. The Company’s contributions to the plan totaled $2.3 million , $2.2 million and $2.2 million in 2015 , 2014 and 2013 , respectively. In addition, the Company has various retirement and post-employment plans covering certain international employees. Certain of the plans allow the Company to match employee contributions up to a specified percentage as defined by the plans. The Company’s contributions to these plans totaled $2.2 million , $2.0 million and $1.2 million in 2015 , 2014 and 2013 , respectively. Deferred Compensation Plans The Company maintains a nonqualified deferred compensation plan (the “Deferred Plan”). The Deferred Plan covers senior management and members of the Board. In November 2013, the Board determined to indefinitely suspend the plan, and not offer participants the opportunity to participate in the Deferred Plan as of 2014. The benefits payable under the Deferred Plan represent an unfunded and unsecured contractual obligation of the Company to pay the value of the deferred compensation in the future, adjusted to reflect deemed investment performance. Payouts are generally made upon termination of employment with the Company. The assets of the deferred plan, as well as the corresponding obligations, were approximately $0.6 million and $1.2 million at December 31, 2015 and 2014 , respectively, and were recorded in “other current assets” and “accrued compensation and benefits” at those dates. In connection with the acquisition of a business in 2010, the Company assumed the assets and liabilities of a deferred compensation arrangement for a single individual in Germany. The arrangement represents a contractual obligation of the Company to pay a fixed euro amount for a period specified in the contract. In connection with the acquisition of Orad, the Company assumed the assets and liabilities of a deferred compensation arrangement for employees in Israel. At December 31, 2015 and 2014 , the Company’s assets and liabilities related to the arrangements consisted of assets recorded in “other long-term assets” of $3.0 million at December 31, 2015 and $0.6 million at December 31, 2014 , representing the value of related insurance contracts and investments, and liabilities recorded as “long-term liabilities” of $7.3 million at December 31, 2015 and $4.7 million at December 31, 2014 , respectively, representing the fair value of the estimated benefits to be paid under the

INCOME TAXES (Notes)

INCOME TAXES (Notes)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income from before income taxes and the components of the income tax provision consisted of the following for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Income from operations before income taxes: United States $ (23,977 ) $ (6,864 ) $ (16,414 ) Foreign 24,542 23,780 40,506 Total income from operations before income taxes $ 565 $ 16,916 $ 24,092 (Benefit) provision for income taxes: Current tax expense (benefit): Federal $ 115 $ 14 $ (104 ) State 3 83 114 Foreign benefit of net operating losses (180 ) (180 ) (170 ) Other foreign 3,734 2,217 2,369 Total current tax expense 3,672 2,134 2,209 Deferred tax (benefit) expense: Federal benefit related to Note issuance (6,493 ) — — Other foreign 906 54 730 Total deferred tax (benefit) expense (5,587 ) 54 730 Total (benefit) provision for income taxes $ (1,915 ) $ 2,188 $ 2,939 Net deferred tax assets (liabilities) consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Deferred tax assets: Tax credit and net operating loss carryforwards $ 318,471 $ 290,523 Allowances for bad debts 372 231 Difference in accounting for: Revenues 54,475 63,916 Costs and expenses 34,116 29,004 Inventories 7,576 7,004 Acquired intangible assets 9,799 13,667 Gross deferred tax assets 424,809 404,345 Valuation allowance (406,123 ) (398,733 ) Deferred tax assets after valuation allowance 18,686 5,612 Deferred tax liabilities: Difference in accounting for: Costs and expenses (5,654 ) (3,540 ) Acquired intangible assets (8,554 ) — Basis difference convertible notes (5,910 ) — Gross deferred tax liabilities (20,118 ) (3,540 ) Net deferred tax (liabilities) assets $ (1,432 ) $ 2,072 Recorded as: Long-term deferred tax assets, net 2,011 2,208 Long-term deferred tax liabilities, net (3,443 ) (136 ) Net deferred tax (liabilities) assets $ (1,432 ) $ 2,072 On January 1, 2015 the Company adopted ASU 2015-17, Balance Sheet Classification of Deferred Taxes . The standard requires entities to present DTAs and DTLs as non-current in the classified balance sheet. The standard simplifies the current guidance, which requires entities to separately present DTAs and DTLs as current and non-current in a classified balance sheet. The Company early adopted the guidance to simplify its reporting for the current year. The consolidated balance sheet at December 31, 2014 was retrospectively adjusted, resulting in a $0.3 million reclassification of current DTAs to long-term DTAs. Deferred tax assets and liabilities reflect the net tax effects of the tax credits and net operating loss carryforwards and the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The ultimate realization of the net deferred tax assets is dependent upon the generation of sufficient future taxable income in the applicable tax jurisdictions. Based on the magnitude of the deferred tax assets at December 31, 2015 and 2014 and the level of historical U.S. tax losses, management has determined that the uncertainty regarding the realization of these assets warranted a significant valuation allowance at December 31, 2015 and 2014 . For U.S. federal and state income tax purposes at December 31, 2015 , the Company had tax credit carryforwards of $53.1 million , which will expire between 2016 and 2035, and net operating loss carryforwards of $745.6 million , which will expire between 2019 and 2035. The federal net operating loss and tax credit amounts are subject to annual limitations under Section 382 change of ownership rules of the Internal Revenue Code. The Company completed an assessment at March 31, 2015 regarding whether there may have been a Section 382 ownership change and concluded that it is more likely than not that none of the Company’s net operating loss and tax credit amounts are subject to any Section 382 limitation. Additionally, the Company has foreign net operating loss carryforwards of $33.8 million and tax credit carryforwards of $3.7 million that begin to expire in 2029. The Company has determined there is uncertainty regarding the realization of a portion of these assets and has recorded a valuation allowance against $23.1 million of net operating losses and $3.7 million of tax credits at December 31, 2015 . The Company’s assessment of the valuation allowance on the U.S. and foreign deferred tax assets could change in the future based on its levels of pre-tax income and other tax related adjustments. Removal of the valuation allowance in whole or in part would result in a non-cash reduction in income tax expense during the period of removal. Excluded from the above deferred tax schedule at December 31, 2015 are tax assets totaling $33.7 million resulting from the exercise of employee stock options, because recognition of these assets will occur upon utilization of these deferred tax assets to reduce taxes payable and will result in a credit to additional paid-in capital within stockholders’ equity rather than the provision for income taxes. The following table sets forth a reconciliation of the Company’s income tax provision (benefit) to the statutory U.S. federal tax amount for the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Statutory tax $ 198 $ 5,921 $ 8,432 Tax credits (2,972 ) (1,589 ) (1,482 ) Foreign operations (4,055 ) (6,047 ) (10,542 ) Non-deductible expenses and other 2,303 771 516 Federal benefit related to Note issuance (6,493 ) — — Increase in valuation allowance 9,104 3,132 6,015 (Benefit) provision for income taxes $ (1,915 ) $ 2,188 $ 2,939 The cumulative amount of undistributed earnings of foreign subsidiaries, which is intended to be indefinitely reinvested and for which U.S. income taxes have not been provided, totaled $38.5 million at December 31, 2015. The Company does not have any plans to repatriate these earnings because the underlying cash will be used to fund the ongoing operations of the foreign subsidiaries. The additional taxes that might be payable upon repatriation of foreign earnings are not significant. A tax position must be more likely than not to be sustained before being recognized in the financial statements. It also requires the accrual of interest and penalties as applicable on unrecognized tax positions. The Company is disclosing unrecognized tax benefits primarily related to the foreign tax implications arising from the changes in revenue recognition that arose in periods prior to 2012. The unrecognized tax benefits did not have an impact on the effective tax rate because the Company maintains a full valuation allowance on the related loss carryforwards. At December 31, 2013 , the Company’s unrecognized tax benefits and related accrued interest and penalties totaled $24.7 million , of which $0.8 million would affect the Company’s income tax provision and effective tax rate if recognized. At December 31, 2014 , the Company’s unrecognized tax benefits and related accrued interest and penalties totaled $25.8 million , of which $0.8 million would affect the Company’s effective tax rate if recognized. At December 31, 2015 , the Company’s unrecognized tax benefits and related accrued interest and penalties totaled $26.0 million , of which $3.2 million would affect the Company’s income tax provision and effective tax rate if recognized. The following table sets forth a reconciliation of the beginning and ending amounts of unrecognized tax benefits, excluding the impact of interest and penalties, for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Unrecognized tax benefits at January 1, 2013 $ 22,629 Increases for tax positions taken during a prior period 2,205 Decreases related to the lapse of applicable statutes of limitations (105 ) Unrecognized tax benefits at December 31, 2013 24,729 Increases for tax positions taken during a prior period 1,118 Unrecognized tax benefits at December 31, 2014 25,847 Increases for tax positions taken during a prior period 148 Unrecognized tax benefits at December 31, 2015 $ 25,995 The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. Accrued interest and penalties related to uncertain tax positions at December 31, 2015 and 2014 were not material. The tax years 2008 through 2015 remain open to examination by taxing authorities in the jurisdictions in which the Company operates. The most significant operating jurisdictions include: the United States, Ireland, the Netherlands, Germany, Israel, Japan, and the United Kingdom.

RESTRUCTURING COSTS AND ACCRUAL

RESTRUCTURING COSTS AND ACCRUALS (Notes)	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
RESTRUCTURING COSTS AND ACCRUALS	RESTRUCTURING COSTS AND ACCRUALS 2016 Restructuring Plan In the first quarter of 2016, the Company commenced restructuring actions that are part of a broad restructuring plan encompassing a series of measures intended to allow the Company to more efficiently operate in a leaner, and more directed cost structure. These include reductions in the Company’s workforce, facilities consolidation, transferring certain business processes to lower cost regions, and reducing other third-party services costs. In connection with this restructuring plan, the Company expects to incur incremental cash expenditures of approximately $25 million relating to termination benefits, facility costs, employee overlap expenses and related actions. The Company expects approximately $14 million of the expenditures will be recorded as restructuring expenses in the quarters ending December 31, 2015 through June 30, 2017. The Company anticipates that the restructuring plan will be substantially complete by the end of the second quarter of 2017 and will result in annualized costs savings of appropriately $68 million . The restructuring charges of $5.8 million recorded during the quarter ended December 31, 2015 , represented an initial elimination of 111 positions worldwide during January and February of 2016. 2013 Restructuring Actions In June 2013, the Company’s leadership evaluated the marketing and selling teams and, in an effort to better align sales resources with the Company’s strategic goals and enhance its global account team approach, eliminated 31 positions. As a result, the Company recognized related restructuring costs of $1.7 million in 2013. During November and December 2013, the Company’s executive management team identified opportunities to lower costs in the supply and hardware technology group by eliminating 29 positions in hardware shared services and 15 positions in the supply and technology group. Additionally, an engineering reorganization at the same time resulted in the elimination of four engineering positions. As a result, the Company recognized $1.7 million of related restructuring costs in 2013. All of the restructuring costs related to 2013 restructuring actions were fully paid as of December 31, 2015 , no further actions are anticipated. 2012 Restructuring Plan In June 2012, the Company committed to a series of strategic actions (the “2012 Plan”) to focus on its Broadcast and Media market and Video and Audio Post and Professional market and to drive improved operating performance. These actions included the divestiture of certain of the Company’s consumer-focused product lines, a rationalization of the business operations and a reduction in force. Actions under the plan included the elimination of approximately 280 positions in June 2012, the abandonment of one of the Company’s facilities in Burlington, Massachusetts and the partial abandonment of facilities in Mountain View and Daly City, California, in September 2012, and the partial abandonment of the facility in Pinewood, UK, in December 2012. During 2012, the Company recorded restructuring charges of $13.9 million related to severance costs and $8.6 million for the closure or partial closure of facilities, which included non-cash amounts of $1.4 million for fixed asset write-offs and $1.0 million for deferred rent liability write-offs during 2012. During 2013, the Company recorded $0.1 million in additional severance costs and revisions totaling $1.8 million resulting from sublease assumption changes and other costs related to the abandoned facilities under the 2012 Plan. The Company substantially completed all actions under the 2012 Plan prior to December 31, 2012. In June 2014, the Company signed an agreement for surrender of the partially abandoned property at Pinewood, UK. As a result, the Company recorded a recovery of $0.2 million , as the Company was released from all obligations related to the surrendered property. In June 2015, the Company recorded a revision of restructuring costs of $0.5 million resulting from an update to the sublease assumption related to the Company’s Mountain View, California facility that was partially abandoned in 2012. No further actions are anticipated under the 2012 restructuring plans. Prior Years’ Restructuring Plans The remaining accrual balance of $0.3 million at December 31, 2015 was related to the closure of part of the Company’s Dublin, Ireland facility under the 2008 Plan. No further actions are anticipated under the prior years’ restructuring plans. Restructuring Summary The following table sets forth the activity in the restructuring accruals for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Employee- Related Facilities- Related & Other Total Accrual balance at January 1, 2013 $ 4,298 $ 11,433 $ 15,731 New restructuring charges – operating expenses 3,539 — 3,539 Revisions of estimated liabilities 50 1,781 1,831 Accretion — 612 612 Cash payments (5,469 ) (7,736 ) (13,205 ) Foreign exchange impact on ending balance (19 ) 12 (7 ) Accrual balance at December 31, 2013 2,399 6,102 8,501 New restructuring charges – operating expenses — — — Revisions of estimated liabilities — (165 ) (165 ) Accretion — 565 565 Cash payments (2,340 ) (4,172 ) (6,512 ) Foreign exchange impact on ending balance (1 ) (45 ) (46 ) Accrual balance at December 31, 2014 58 2,285 2,343 New restructuring charges – operating expenses 5,766 — 5,766 Revisions of estimated liabilities — 539 539 Accretion — 226 226 Cash payments (315 ) (1,301 ) (1,616 ) Foreign exchange impact on ending balance — (78 ) (78 ) Accrual balance at December 31, 2015 $ 5,509 $ 1,671 $ 7,180 The employee-related accruals at December 31, 2015 and 2014 represent severance costs to former employees that will be paid out within twelve months, and are, therefore, included in the caption “accrued expenses and other current liabilities” in the Company’s consolidated balance sheets. The facilities-related and other accruals at December 31, 2015 and 2014 represent contractual lease payments, net of estimated sublease income, on space vacated as part of the Company’s restructuring actions. The leases, and payments against the amounts accrued, extend through 2021 unless the Company is able to negotiate earlier terminations. Of the total facilities-related accruals, $1.0 million was included in the caption “accrued expenses and other current liabilities” and $0.6 million was included in the caption “other long-term liabilities” in the Company’s consolidated balance sheet at December 31, 2015 . At December 31, 2014 , $1.0 million was included in the caption “accrued expenses and other current liabilities” and $1.3 million was included in the caption “other long-term liabilities.”

PRODUCT AND GEOGRAPHIC INFORMAT

PRODUCT AND GEOGRAPHIC INFORMATION (Notes)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
PRODUCT AND GEOGRAPHIC INFORMATION	PRODUCT AND GEOGRAPHIC INFORMATION The Company provides digital media content-creation, management and distribution products and solutions for film, video, audio and broadcast professionals, as well as artists and musicians, which the Company classifies as two types, video and audio. The Company also classifies all its maintenance, professional services and training revenues as services revenues. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s evaluation of the discrete financial information that is regularly reviewed by the chief operating decision makers determined that in 2015 , 2014 and 2013 the Company had only one operating segment. Specifically, the Company does not internally measure profitability based upon video, audio, or service revenue. The Company’s video products and solutions are designed to improve the productivity of video and film editors and broadcasters by enabling them to edit video, film and sound; manage media assets; and automate workflows. Professional video creative software and hardware products include the Media Composer product line used to edit film, television programmings, news broadcasts, commercials and other video content. Video products also include Avid ISIS shared storage systems and Avid Interplay asset management solutions that provide complete network, storage and database solutions to enable users to simultaneously share and manage media assets throughout a project or organization. The Company’s audio products and solutions include digital audio software and workstation solutions, control surfaces, live sound systems and notation software that provide music creation; audio recording, editing, and mixing; and live performance solutions. Audio products include Pro Tools digital audio software and workstation solutions to facilitate the audio production process, including music and sound creation, recording, editing, signal processing, integrated surround mixing and mastering, and reference video playback. Audio products also include a range of complementary control surfaces and consoles, including the System 5 and System 6 modular consoles, as well as the VENUE live-sound systems and Sibelius-branded notation software. The Company’s services revenues are primarily derived from the sale of maintenance contracts and professional service and the recognition of revenues for Implied Maintenance Release PCS. The Company provides online and telephone support and access to software upgrades for customers whose products are under warranty or covered by a maintenance contract. The Company’s professional services team provides installation, integration, planning, consulting and training services. The following is a summary of the Company’s revenues by type for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Video products and solutions $ 201,559 $ 233,464 $ 243,173 Audio products and solutions 134,812 145,163 152,358 Total products and solutions 336,371 378,627 395,531 Services 169,224 151,624 167,881 Total net revenues $ 505,595 $ 530,251 $ 563,412 The following table sets forth the Company’s revenues from by geographic region for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Revenues: United States $ 185,109 $ 193,060 $ 218,154 Other Americas 37,081 45,342 43,131 Europe, Middle East and Africa 206,192 217,767 214,441 Asia-Pacific 77,213 74,082 87,686 Total net revenues $ 505,595 $ 530,251 $ 563,412 The following table presents the Company’s long-lived assets, excluding intangible assets, by geography at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Long-lived assets: United States $ 30,684 $ 30,465 Other countries 11,920 3,945 Total long-lived assets $ 42,604 $ 34,410

LONG TERM DEBT AND CREDIT AGREE

LONG TERM DEBT AND CREDIT AGREEMENT (Notes)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
CREDIT AGREEMENT	LONG TERM DEBT AND CREDIT AGREEMENT 2.00% Convertible Senior Notes due 2020 On June 15, 2015, the Company issued $125.0 million aggregate principal amount of its 2.00% Convertible Senior Notes due 2020 (the “Notes”) in an offering conducted in accordance with Rule 144A under the Securities Act of 1933. The net proceeds from the offering were $120.3 million after deducting the offering expenses. The Notes pay interest semi-annually on June 15 and December 15 of each year, beginning on December 15, 2015, at an annual rate of 2.00% and mature on June 15, 2020 unless earlier converted or repurchased in accordance with their terms prior to such date. Additional interest may be payable upon the occurrence of certain event of default relating to the Company’s failure to deliver certain documents or reports to the Trustee, the Company’s failure to timely file any document or report required pursuant to Section 13 or 15(d) of the Exchange Act or if the Notes are not freely tradable as of one year after the last date of original issuance of the Notes. The Notes are convertible into cash, shares of the Company’s common stock or a combination of cash and shares of common stock, at the Company’s election, based on an initial conversion rate, subject to adjustment, of 45.5840 shares per $1,000 principal amount of Notes, which is equal to an initial conversion price of $21.94 per share. Prior to December 15, 2019, the Notes are convertible only in the following circumstances: (1) during any calendar quarter commencing after September 30, 2015, if the last reported sale price of the Company’s common stock is greater than or equal to 130% of the applicable conversion price for at least 20 trading days during a period of 30 consecutive trading days ending on the last trading day of the preceding calendar quarter; (2) during the five business day period after any five consecutive trading day period (the “Measurement Period”) in which the trading price per $1,000 principal amount of Notes for each trading day in the Measurement Period was less than 98% of the product of the last reported sale price of the Company’s common stock and the conversion rate on such trading day; or (3) upon the occurrence of specified corporate transactions. On or after December 15, 2019 until the close of business on the second scheduled trading day immediately preceding the maturity date, holders may convert their Notes at any time, regardless of the foregoing circumstances. The Company may not redeem the Notes prior to their maturity, which means that the Company is not required to redeem or retire the Notes periodically. The Notes are senior unsecured obligations. Upon the occurrence of certain specified fundamental changes, the holders may require the Company to repurchase all or a portion of the Notes for cash at 100% of the principal amount of the Notes being purchased, plus any accrued and unpaid interest. In accounting for the Notes at issuance, the Company allocated proceeds from the Notes into debt and equity components according to the accounting standards for convertible debt instruments that may be fully or partially settled in cash upon conversion. The initial carrying amount of the debt component, which approximates its fair value, was estimated by using an interest rate for nonconvertible debt, with terms similar to the Notes. The excess of the principal amount of the Notes over the fair value of the debt component was recorded as a debt discount and a corresponding increase in additional paid-in capital. The debt discount is accreted to the carrying value of the Notes over their term as interest expense using the interest method. Upon issuance of the Notes, the Company recorded $96.7 million as debt and $28.3 million as additional paid-in capital in stockholders’ equity. The effective interest rate used to estimate the fair value of the debt was 7.66% . The Company recorded $2.9 million debt discount accretion as interest expenses in the Company’s statement of operations for the year ended December 31, 2015 . Total interest expense for the year ended December 31, 2015 was $4.3 million , reflecting the coupon and accretion of the discount. In connection with the issuance of the Notes, the Company recorded an income tax benefit of $6.5 million as a discrete item for the year ended December 31, 2015 as a result of the creation of a deferred tax liability associated with the portion of the Notes that was classified within stockholders’ equity. While GAAP requires the offset of the deferred tax liability to be recorded in additional paid-in capital, consistent with the equity portion of the Notes, the creation of the deferred tax liability produced evidence of recoverability of deferred tax assets, which resulted in the release of a valuation allowance, totaling $6.5 million , reflected as an income tax benefit in the current period. The Company incurred transaction costs of $4.7 million relating to the issuance of the Notes. The Company adopted ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs, which requires that debt issuance costs be classified as a reduction in the carrying value of the debt. In accounting for these costs, the Company allocated the costs of the offering between debt and equity in proportion to the fair value of the debt and equity recognized. The transaction costs allocated to the debt component of approximately $3.6 million were recorded as a direct deduction from the face amount of the Notes and are being amortized as interest expense over the term of the Notes using the interest method. The transaction costs allocated to the equity component of approximately $1.1 million were recorded as a decrease in additional paid-in capital. The net carrying amount of the liability component of the Notes consisted of the following at December 31, 2015 (in thousands): December 31, 2015 Principal amount of Notes $ 125,000 Original debt discount due to: Allocation of proceeds to equity (28,299 ) Allocation of issuance costs to debt (3,641 ) Accumulated accretion 2,890 Net carrying value $ 95,950 Capped Call Transaction In connection with the offering of the Notes, on June 9, 2015, the Company entered into a capped call derivative transaction with a third party (the “Capped Call”). The Capped Call is expected generally to reduce the potential dilution to the common stock and/or offset any cash payments the Company may be required to make in excess of the principal amount upon conversion of the Notes in the event that the market price per share of the common stock is greater than the strike price of the Capped Call. The Capped Call has a strike price of $21.94 and a cap price of $26.00 and is exercisable by the Company when and if the Notes are converted. If, upon conversion of the Notes, the price of the Company’s common stock is above the strike price of the Capped Call, the counterparty will deliver shares of common stock and/or cash with an aggregate value approximately equal to the difference between the price of the common stock at the conversion date (as defined, with a maximum price for purposes of this calculation equal to the cap price) and the strike price, multiplied by the number of shares of common stock related to the portion of the Capped Call being exercised. The Capped Call expires on June 15, 2020. The Company paid $10.1 million for the Capped Call and recorded the payment as a decrease to additional paid-in capital. Credit Facilities On February 26, 2016, the Company entered into a Financing Agreement (the “Financing Agreement”) with Cerberus Business Finance, LLC, as collateral and administrative agent, and the lenders party thereto (the “Lenders”). Pursuant to the Financing Agreement, the Lenders agreed to provide the Company with (a) a term loan in the aggregate principal amount of $100 million (the “Term Loan”) and (b) a revolving credit facility (the “Credit Facility”) of up to a maximum of $5 million in borrowings outstanding at any time. All outstanding loans under the Financing Agreement will become due and payable, on the earlier of February 26, 2021 and the date that is 30 days prior to June 15, 2020, the scheduled maturity date of the Notes. The Company borrowed the full amount of the Term Loan, or $100 million , as of the Closing Date, but did not borrow any amount under the Credit Facility as of the Closing Date. Concurrently with the entry into the Financing Agreement, on February 26, 2016 the Company terminated its existing Credit Agreement, dated June 22, 2015, among the Company and certain of its subsidiaries, as borrowers, KeyBank National Association, as Administrative Agent and the other lender parties thereto, and repaid all outstanding borrowings under such agreement. There were no penalties paid by the Company in connection with this termination. Interest accrues on outstanding borrowings under the Credit Facility and the Term Loan at a rate of either the LIBOR Rate (as defined in the Financing Agreement) plus 6.75% or a Reference Rate (as defined in the Financing Agreement) plus 5.75%, at the option of the Company. The Company must also pay to the Lenders, on a monthly basis, an unused line fee at a rate of 0.5% per annum. The Company may prepay all or any portion of the Term Loan prior to its stated maturity, subject to the payment of certain fees based on the amount repaid. The Term Loan requires quarterly principal payments of $1.25 million commencing in June 2016. The Term Loan also requires the Company to use excess cash, as defined in the Financing Agreement, to repay outstanding principal . The Company granted a security interest on substantially all of their assets to secure the obligations under the Credit Facility and the Term Loan. The Financing Agreement contains customary representations and warranties, covenants, mandatory prepayments, and events of default under which the Company’s payment obligations may be accelerated. The Financing Agreement includes covenants requiring the Company to maintain a Leverage Ratio (defined as the ratio of (a) consolidated total funded indebtedness to (b) consolidated Adjusted EBITDA) of no greater than 4.35:1.00 for the four quarters ending June 30, 2016, 5.40:1.00 for the four quarters ending September 30, 2016, 4.20:1.00 for the four quarters ending December 31, 2016 and thereafter declining over time from 3.50:1.00 to 2.50:1.00. The Financing Agreement also restricts the Company from making capital expenditures in excess of $20,000,000 in any fiscal year. The Financing Agreement contains restrictive covenants that are customary for an agreement of this kind, including, for example, covenants that restrict the Company from incurring additional indebtedness, granting liens, making investments and restricted payments, making acquisitions, paying dividends and engaging in transactions with affiliates.

QUARTERLY RESULTS (UNAUDITED) (

QUARTERLY RESULTS (UNAUDITED) (Notes)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS (UNAUDITED)	QUARTERLY RESULTS (UNAUDITED) The following information has been derived from unaudited consolidated financial statements that, in the opinion of management, include all normal recurring adjustments necessary for a fair presentation of such information. (In thousands, except per share data) Quarter Ended 2015 2014 Dec. 31 Sept. 30 June 30 Mar. 31 Dec. 31 Sept. 30 June 30 Mar. 31 Net revenues $ 138,806 $ 137,436 $ 109,767 $ 119,586 $ 128,196 $ 142,429 $ 124,644 $ 134,982 Cost of revenues 54,912 47,672 43,306 47,492 50,548 52,788 50,420 50,665 Amortization of intangible assets 1,950 1,950 163 — — — — 50 Gross profit 81,944 87,814 66,298 72,094 77,648 89,641 74,224 84,267 Operating expenses: Research and development 24,190 25,225 23,310 23,173 23,212 22,154 22,070 22,954 Marketing and selling 30,091 31,564 32,811 28,045 34,527 31,410 34,297 32,815 General and administrative 21,463 15,834 17,425 19,387 22,222 20,644 19,984 18,331 Amortization of intangible assets 786 786 408 374 375 373 398 480 Restructuring costs (recoveries), net 5,766 — 539 — — — (165 ) — Total operating expenses 82,296 73,409 74,493 70,979 80,336 74,581 76,584 74,580 Operating (loss) income (352 ) 14,405 (8,195 ) 1,115 (2,688 ) 15,060 (2,360 ) 9,687 Other expense, net (1,727 ) (2,519 ) (1,439 ) (723 ) (1,620 ) (455 ) (357 ) (351 ) (Loss) income before income taxes (2,079 ) 11,886 (9,634 ) 392 (4,308 ) 14,605 (2,717 ) 9,336 Provision for (benefit from) income taxes 2,306 768 (5,550 ) 561 761 365 622 440 Net (loss) income $ (4,385 ) $ 11,118 $ (4,084 ) $ (169 ) $ (5,069 ) $ 14,240 $ (3,339 ) $ 8,896 Net (loss) income per share – basic and diluted $ (0.11 ) $ 0.28 $ (0.10 ) $ 0.00 $ (0.13 ) $ 0.36 $ (0.09 ) $ 0.23 Weighted-average common shares outstanding – basic 39,439 39,231 39,635 39,387 39,234 39,133 39,119 39,099 Weighted-average common shares outstanding – diluted 39,439 39,750 39,635 39,387 39,234 39,201 39,119 39,122

BUSINESS Business (Policies)

BUSINESS Business (Policies)	12 Months Ended
	Dec. 31, 2015
Subsequent Events, Policy [Policy Text Block]	In the first quarter of 2016, the Company commenced restructuring actions that are part of a broad restructuring plan encompassing a series of measures intended to allow the Company to more efficiently operate in a leaner, and more directed cost structure. These include reductions in the Company’s workforce, facilities consolidation, transferring certain business processes to lower cost regions, and reducing other third-party services costs. In connection with this restructuring plan, the Company expects to incur incremental cash expenditures of approximately $25 million relating to termination benefits, facility costs, employee overlap expenses and related actions. The Company anticipates that the restructuring plan will be substantially complete by the end of the second quarter of 2017 and when fully implemented, is expected to result in annualized costs savings of appropriately $68 million . In connection with the cost efficiency program, on February 26, 2016, the Company entered into a term loan with an aggregate principal amount of $100 million and up to a maximum of $5 million in revolving credit (collectively, the “Financing Agreement”). All outstanding loans under the Financing Agreement will become due and payable in February 2021, or in May 2020 if the $125.0 million in outstanding principal from the 2.00% convertible senior notes due June 15, 2020 have not been repaid or refinanced. The Financing Agreement requires the Company to comply with a financial statement covenant that stipulates a maximum leverage ratio commencing in June 30, 2016. Proceeds from the Financing Agreement will be used to replace the existing $35 million revolving credit facility, finance the Company’s efficiency program and other initiatives, and provide operating flexibility throughout the remainder of the transformation in this period of heightened market volatility. The Company estimates that after paying for both debt issuance costs and the efficiency program, the new financing will provide approximately $70 million of available liquidity, about half of which replaces the existing revolving credit facility with the remainder providing incremental liquidity to fund operations. Concurrent with entering into the Financing Agreement, the Company terminated its existing revolving credit agreement, and repaid all outstanding borrowings under the revolving credit agreement. There were no penalties paid by the Company in connection with the termination of the revolving credit agreement.

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany balances and transactions have been eliminated. Basis of Presentation The Company’s preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reported periods. Actual results could differ from the Company’s estimates.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition General The Company commences revenue recognition when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable and collection is reasonably assured. Generally, the products the Company sells do not require significant production, modification or customization. Installation of the Company’s products is generally routine, consists of implementation and configuration and does not have to be performed by the Company. At the time of a sales transaction, the Company makes an assessment of the collectability of the amount due from the customer. Revenues are recognized only if it is reasonably assured that collection will occur. When making this assessment, the Company considers customer credit-worthiness and historical payment experience. If it is determined from the outset of the arrangement that collection is not reasonably assured, revenues are recognized on a cash basis, provided that all other revenue recognition criteria are satisfied. At the outset of the arrangement, the Company also assesses whether the fee associated with the order is fixed or determinable and free of contingencies or significant uncertainties. When assessing whether the fee is fixed or determinable, the Company considers the payment terms of the transaction, the Company’s collection experience in similar transactions without making concessions, and the Company’s involvement, if any, in third-party financing transactions, among other factors. If the fee is not fixed or determinable, revenues are recognized only as payments become due from the customer, provided that all other revenue recognition criteria are met. If a significant portion of the fee is due after the Company’s normal payment terms, the Company evaluates whether the Company has sufficient history of successfully collecting past transactions with similar terms without offering concessions. If that collection history is sufficient, revenue recognition commences, upon delivery of the products, assuming all other revenue recognition criteria are satisfied. If the Company was to make different judgments or assumptions about any of these matters, it could cause a material increase or decrease in the amount of revenues reported in a particular period. The Company often receives multiple purchase orders or contracts from a single customer or a group of related customers that are evaluated to determine if they are, in effect, part of a single arrangement. In situations when the Company has concluded that two or more orders with the same customer are so closely related that they are, in effect, parts of a single arrangement, the Company accounts for those orders as a single arrangement for revenue recognition purposes. In other circumstances, when the Company has concluded that two or more orders with the same customer are independent buying decisions, such as an earlier purchase of a product and a subsequent purchase of a software upgrade or maintenance contract, the Company accounts for those orders as separate arrangements for revenue recognition purposes. For many of the Company’s products, there has been an ongoing practice of Avid making available at no charge to customers minor feature and compatibility enhancements as well as bug fixes on a when-and-if-available basis (collectively “Software Updates”), for a period of time after initial sales to end users. The implicit obligation to make such Software Updates available to customers over a period of time represents implied post-contract customer support, which is deemed to be a deliverable in each arrangement and is accounted for as a separate element (“Implied Maintenance Release PCS”). Over the course of the last two years, in connection with a strategic initiative to increase support and other recurring revenue streams, the Company has taken a number of steps to eliminate the longstanding practice of providing Implied Maintenance Release PCS for the Media Composer, Pro Tools and Sibelius product lines. On Media Composer 8.0 in particular, which was released in May 2014, management has (i) clearly communicated a policy of no longer providing any Software Updates or other support to customers that are not covered under a paid support plan and (ii) implemented robust digital rights management tools to enforce the policy. With the new policy and technology for Media Composer 8.0 in place, combined with management’s intent to continue to adhere to the policy, management concluded in the third quarter of 2015 that Implied Maintenance Release PCS for Media Composer 8.0 transactions no longer exists. As a result of the conclusion that Implied Maintenance Release PCS on Media Composer 8.0 has ended, revenue and net income for the twelve months ended December 31, 2015 increased by $13.0 million , reflecting the recognition of orders received after the launch of Media Composer 8.0 that would have qualified for earlier recognition using the residual method of accounting. In addition, as the elimination of Implied Maintenance Release PCS also resulted in the accelerated recognition of maintenance and product revenues that were previously being recognized over the expected period of Implied Maintenance Release PCS rather than the contractual maintenance period, the change in the estimated amortization period of transactions being recognized on a ratable basis resulted in an additional $9.5 million of revenue during the twelve months ended December 31, 2015 . Management also concluded in the fourth quarter of 2015 that Implied Maintenance Release PCS on Sibelius 8.0 had ended, which did not have a significant impact on revenue recognition for the twelve months ended December 31, 2015. Management will continue to evaluate the judgment of whether Implied Maintenance Release PCS exists on each product line and version. If and when management concludes Implied Maintenance Release PCS no longer exists for other product lines or versions in future quarters, software revenue related to orders affected will be accelerated and prospective revenue recognition on new product orders will be recognized upfront, assuming all other revenue recognition criteria are met and vendor specific objective evidence (“VSOE”) of fair value exists for all undelivered elements. The Company enters into certain contractual arrangements that have multiple elements, one or more of which may be delivered subsequent to the delivery of other elements. These multiple-deliverable arrangements may include products, support, training, professional services and Implied Maintenance Release PCS. For these multiple-element arrangements, the Company allocates revenue to each deliverable of the arrangement based on the relative selling prices of the deliverables. In such circumstances, the Company first determines the selling price of each deliverable based on (i) VSOE of fair value if that exists; (ii) third-party evidence of selling price (“TPE”), when VSOE does not exist; or (iii) best estimate of the selling price (“BESP”), when neither VSOE nor TPE exists. Revenue is then allocated to the non-software deliverables as a group and to the software deliverables as a group using the relative selling prices of each of the deliverables in the arrangement based on the selling price hierarchy. The Company’s process for determining BESP for deliverables for which VSOE or TPE does not exist involves significant management judgment. In determining BESP, the Company considers a number of data points, including: • the pricing established by management when setting prices for deliverables that are intended to be sold on a standalone basis; • contractually stated prices for deliverables that are intended to be sold on a standalone basis; • the pricing of standalone sales that may not qualify as VSOE of fair value due to limited volumes or variation in prices; and • other pricing factors, such as the geographical region in which the products are sold and expected discounts based on the customer size and type. In determining a BESP for Implied Maintenance Release PCS, which the Company does not sell separately, the Company considers (i) the service period for the Implied Maintenance Release PCS, (ii) the differential in value of the Implied Maintenance Release PCS deliverable compared to a full support contract, (iii) the likely list price that would have resulted from the Company’s established pricing practices had the deliverable been offered separately, and (iv) the prices a customer would likely be willing to pay. The Company estimates the service period of Implied Maintenance Release PCS based on the length of time the product version purchased by the customer is planned to be supported with Software Updates. If facts and circumstances indicate that the original service period of Implied Maintenance Release PCS for a product has changed significantly after original revenue recognition has commenced, the Company will modify the remaining estimated service period accordingly and recognize the then-remaining deferred revenue balance over the revised service period. The Company has established VSOE of fair value for all professional services and training and for some of the Company’s support offerings. The Company’s policy for establishing VSOE of fair value consists of evaluating standalone sales, where available, to determine if a substantial portion of the transactions fall within a reasonable range. If a sufficient volume of standalone sales exist and the standalone pricing for a substantial portion of the transactions falls within a reasonable range, management concludes that VSOE of fair value exists. In accordance with ASU No. 2009-14, the Company excludes from the scope of software revenue recognition requirements the Company’s sales of tangible products that contain both software and non-software components that function together to deliver the essential functionality of the tangible products. The Company adopted ASU No. 2009-13 and ASU No. 2009-14 prospectively on January 1, 2011 for new and materially modified arrangements originating after December 31, 2010. Prior to the Company’s adoption of ASU No. 2009-14, the Company primarily recognized revenues using the revenue recognition criteria of Accounting Standards Codification, or ASC, Subtopic 985-605, Software-Revenue Recognition. As a result of the Company’s adoption of ASU No. 2009-14 on January 1, 2011, a majority of the Company’s products are now considered non-software elements under GAAP, which excludes them from the scope of ASC Subtopic 985-605 and includes them within the scope of ASC Topic 605, Revenue Recognition. Because the Company had not been able to establish VSOE of fair value for Implied Maintenance Release PCS, as described further below, substantially all revenue arrangements prior to January 1, 2011 were recognized on a ratable basis over the service period of Implied Maintenance Release PCS. Subsequent to January 1, 2011 and the adoption of ASU No. 2009-14, the Company determines a relative selling price for all elements of the arrangement through the use of BESP, as VSOE and TPE are typically not available, resulting in revenue recognition upon delivery of arrangement consideration attributable to product revenue, provided all other criteria for revenue recognition are met, and revenue recognition of Implied Maintenance Release PCS and other service and support elements over time as services are rendered. Revenue Recognition of Non-Software Deliverables Revenue from products that are considered non-software deliverables is recognized upon delivery of the product to the customer. Products are considered delivered to the customer once they have been shipped and title and risk of loss has been transferred. For most of the Company’s product sales, these criteria are met at the time the product is shipped. Revenue from support that is considered a non-software deliverable is initially deferred and is recognized ratably over the contractual period of the arrangement, which is generally 12 months. Professional services and training services are typically sold to customers on a time and materials basis. Revenue from professional services and training services that are considered non-software deliverables is recognized for these deliverables as services are provided to the customer. Revenue for Implied Maintenance Release PCS that is considered a non-software deliverable is recognized ratably over the service period of Implied Maintenance Release PCS, which ranges from 1 to 8 years. Revenue Recognition of Software Deliverables The Company recognizes the following types of elements sold using software revenue recognition guidance: (i) software products and software upgrades, when the software sold in a customer arrangement is more than incidental to the arrangement as a whole and the product does not contain hardware that functions with the software to provide essential functionality, (ii) initial support contracts where the underlying product being supported is considered to be a software deliverable, (iii) support contract renewals, and (iv) professional services and training that relate to deliverables considered to be software deliverables. Because the Company does not have VSOE of the fair value of its software products, the Company is permitted to account for its typical customer arrangements that include multiple elements using the residual method. Under the residual method, the VSOE of fair value of the undelivered elements (which could include support, professional services or training, or any combination thereof) is deferred and the remaining portion of the total arrangement fee is recognized as revenue for the delivered elements. If evidence of the VSOE of fair value of one or more undelivered elements does not exist, revenues are deferred and recognized when delivery of those elements occurs or when VSOE of fair value can be established. VSOE of fair value is typically based on the price charged when the element is sold separately to customers. The Company is unable to use the residual method to recognize revenues for many arrangements that include products that are software deliverables under GAAP since VSOE of fair value does not exist for Implied Maintenance Release PCS elements, which are included in many of the Company’s arrangements. For software products that include Implied Maintenance Release PCS, an element for which VSOE of fair value does not exist, revenue for the entire arrangement fee, which could include combinations of product, professional services, training and support, is recognized ratably as a group over the longest service period of any deliverable in the arrangement, with recognition commencing on the date delivery has occurred for all deliverables in the arrangement (or begins to occur in the case of professional services, training and support). Standalone sales of support contracts are recognized ratably over the service period of the product being supported. From time to time, the Company offers certain customers free upgrades or specified future products or enhancements. When a software deliverable arrangement contains an Implied Maintenance Release PCS deliverable, revenue recognition of the entire arrangement will only commence when any free upgrades or specified future products or enhancements have been delivered, assuming all other products in the arrangement have been delivered and all services, if any, have commenced. Other Revenue Recognition Policies In a limited number of arrangements, the professional services and training to be delivered are considered essential to the functionality of the Company’s software products. If services sold in an arrangement are deemed to be essential to the functionality of the software products, the arrangement is accounted for using contract accounting. As the Company has concluded that it cannot reliably estimate its contract costs, the Company uses the completed contract method of contract accounting. The completed contract method of accounting defers all revenue and costs until the date that the products have been delivered and professional services, exclusive of post-contract customer support, have been completed. Deferred costs related to fully deferred contracts are recorded as a component of inventories in the consolidated balance sheet, and generally all other costs of sales are recognized when revenue recognition commences. The Company records as revenues all amounts billed to customers for shipping and handling costs and records its actual shipping costs as a component of cost of revenues. Reimbursements received from customers for out-of-pocket expenses are recorded as revenues, with related costs recorded as cost of revenues. The Company presents revenues net of any taxes collected from customers and remitted to government authorities. In the consolidated statements of operations, the Company classifies revenues as product revenues or services revenues. For multiple-element arrangements that include both product and service elements, including Implied Maintenance Release PCS, the Company evaluates available indicators of fair value and applies its judgment to reasonably classify the arrangement fee between product revenues and services revenues. The amount of multiple-element arrangement fees classified as product and service revenues based on management estimates of fair value when VSOE of fair value for all elements of an arrangement does not exist could differ from amounts classified as product and service revenues if VSOE of fair value for all elements existed. Allowance for Sales Returns and Exchanges The Company maintains allowances for estimated potential sales returns and exchanges from its customers. The Company records a provision for estimated returns and other allowances as a reduction of revenues in the same period that related revenues are recorded based on historical experience and specific customer analysis. Use of management estimates is required in connection with establishing and maintaining a sales allowance for expected returns and other credits. If actual returns differ from the estimates, additional allowances could be required. The following table sets forth the activity in the allowance for sales returns and exchanges for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Allowance for sales returns and exchanges – beginning of year $ 9,510 $ 12,519 $ 19,460 Additions and adjustments to the allowance 8,468 9,260 9,243 Deductions against the allowance (9,395 ) (12,269 ) (16,184 ) Allowance for sales returns and exchanges – end of year $ 8,583 $ 9,510 $ 12,519 The allowance for sales returns and exchanges, which is recorded as a reduction to gross accounts receivable, reflects an estimate of amounts invoiced that will not be collected, as well as other allowances and credits that have been or are expected to offset the trade receivables. Since many of the Company’s transactions require some or all of amounts invoiced to be recorded in deferred revenue under GAAP due to revenue recognition considerations, the Company has recorded reductions to deferred revenue of $3.2 million , $3.7 million and $6.1 million as of December 31, 2015 , 2014 and 2013 , respectively, to eliminate the estimated deferred revenue attributable to transactions already provided for by the sales, returns and exchanges allowance. Allowances for Doubtful Accounts The Company maintains allowances for estimated losses from bad debt resulting from the inability of its customers to make required payments for products or services. When evaluating the adequacy of the allowances, the Company analyzes accounts receivable balances, historical bad debt experience, customer concentrations, customer credit worthiness and current economic trends. To date, actual bad debts have not differed materially from management’s estimates.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Translation of Foreign Currencies The functional currency of each of the Company’s foreign subsidiaries is the local currency, except for the Irish manufacturing branch whose functional currency is the U.S. dollar due to the extensive interrelationship of the operations of the Irish branch and the U.S. parent and the high volume of intercompany transactions between that branch and the parent. The assets and liabilities of the subsidiaries whose functional currencies are other than the U.S. dollar are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date. Income and expense items for these entities are translated using rates that approximate those in effect during the period. Cumulative translation adjustments are included in accumulated other comprehensive income (loss), which is reflected as a separate component of stockholders’ deficit. The Company does not record tax provisions or benefits for the net changes in the foreign currency translation adjustment as the Company intends to permanently reinvest undistributed earnings in its foreign subsidiaries. The U.S. parent company and its Irish manufacturing branch, both of whose functional currency is the U.S. dollar, carry certain monetary assets and liabilities denominated in currencies other than the U.S. dollar. These assets and liabilities typically include cash, accounts receivable and intercompany operating balances denominated in foreign currencies. These assets and liabilities are remeasured into the U.S. dollar at the current exchange rate in effect at the balance sheet date. Foreign currency transaction and remeasurement gains and losses are included within marketing and selling expenses in the results of operations. See Note E for the net foreign exchange gains and losses recorded in the Company’s statements of operations during the years ended December 31, 2015 , 2014 and 2013 that resulted from the gains and losses on Company’s foreign currency contracts and the revaluation of the related hedged items. The U.S. parent company and various other wholly owned subsidiaries have long-term intercompany loan balances denominated in foreign currencies that are remeasured into the U.S. dollar at the current exchange rate in effect at the balance sheet date. Such loan balances are not expected to be settled in the foreseeable future. Any gains and losses relating to these loans are included in the accumulated other comprehensive income (loss), which is reflected as a separate component of stockholders’ deficit.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents and Marketable Securities The Company measures cash equivalents and marketable securities at fair value on a recurring basis. The cash equivalents and market securities consist primarily of money market investments, mutual funds and insurance contracts held in deferred compensation plans. The money market investments and mutual funds held in the Company’s deferred compensation plan in the U.S. are reported at fair value within other current assets using quoted market prices with the gains and losses included as other (expense) income in the Company’s statement of operations. The insurance contracts held in the deferred compensation plans for employees in Israel and Germany are reported at fair value within other long term assets using other observable inputs. Other than the investments held in the Company’s deferred compensation plans, the Company held no marketable securities at December 31, 2015 or 2014 . Amortization or accretion of premium or discount is included in interest income (expense) in the results of operations.
Concentration of Credit Risk [Policy Text Block]	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and cash equivalents, foreign currency contracts and accounts receivable. The Company places its cash and cash equivalents with financial institutions that management believes to be of high credit quality, and, generally, there are no significant concentrations in any one issuer. Concentrations of credit risk with respect to trade receivables are limited due to the large number of customers that make up the Company’s customer base and their dispersion across different regions. No individual customer accounted for 10% or more of the Company’s net revenues or net accounts receivable in the periods presented.
Derivatives, Policy [Policy Text Block]	Foreign Currency Risk The Company has significant international operations and, therefore, the Company’s revenues, earnings, cash flows and financial position are exposed to foreign currency risk from foreign-currency-denominated receivables, payables, sales and expense transactions, and net investments in foreign operations. The Company derives more than half of its revenues from customers outside the United States. This business is, for the most part, transacted through international subsidiaries and generally in the currency of the end-user customers. Therefore, the Company is exposed to the risks that changes in foreign currency could adversely affect its revenues, net income, cash flow and financial position. The Company uses derivatives in the form of foreign currency contracts to manage its short-term exposures to fluctuations in the foreign currency exchange rates that exist as part of its ongoing international business operations. The Company does not enter into any derivative instruments for trading or speculative purposes. The Company records all foreign currency contract derivatives on the balance sheet at fair value. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative, whether the Company has elected to designate a derivative in a hedging relationship and apply hedge accounting, and whether the hedging relationship has satisfied the criteria necessary to apply hedge accounting. Derivatives designated and qualifying as hedges of the exposure to changes in the fair value of an asset, liability or firm commitment attributable to a particular risk are considered fair value hedges. Derivatives designated and qualifying as hedges of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Derivatives may also be designated as hedges of the foreign currency exposure of a net investment in a foreign operation. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the recognition of the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk in a fair value hedge or the earnings effect of the hedged forecasted transactions in a cash flow hedge. Under hedge accounting, the determination of hedge effectiveness is dependent upon whether the gain or loss on the hedging derivative is highly effective in offsetting the gain or loss in the value of the item being hedged. The Company has not accounted for any foreign currency contracts as hedges in the periods presented.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost (determined on a first-in, first-out basis) or market value. Management regularly reviews inventory quantities on hand and writes down inventory to its realizable value to reflect estimated obsolescence or lack of marketability based on assumptions about future inventory demand and market conditions. Inventory in the digital-media market, including the Company’s inventory, is subject to rapid technological change or obsolescence; therefore, utilization of existing inventory may differ from the Company’s estimates.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment is recorded at cost and depreciated using the straight-line method over the estimated useful life of the asset. The Company typically depreciates its property and equipment using the following minimum and maximum useful lives: Depreciable Life (years) Minimum Maximum Computer and video equipment and software, including internal use software 2 5 Manufacturing tooling and testbeds 3 5 Office equipment 3 5 Furniture, fixtures and other 3 8 The Company capitalizes certain development costs incurred in connection with its internal use software. Costs incurred in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs, if direct, are capitalized until the software is substantially complete and ready for its intended use. Capitalized costs are recorded as part of property and equipment. Maintenance and training costs are expensed as incurred. Internal use software is amortized on a straight line basis over its estimated useful life, generally three years. Leasehold improvements are amortized over the shorter of the useful life of the improvement or the remaining term of the lease. Expenditures for maintenance and repairs are expensed as incurred. Upon retirement or other disposition of assets, the cost and related accumulated depreciation are eliminated from the accounts and the resulting gain or loss is reflected in other (expense) income in the results of operations.
Internal Use Software, Policy [Policy Text Block]	Internal use software is amortized on a straight line basis over its estimated useful life, generally three years.
Acquisition-Related Intangible Assets and Goodwill Policy [Policy Text Block]	Intangible Assets and Goodwill Acquisition-related intangible assets consist of customer relationships, developed technology, trade names and non-compete agreements. These assets are determined to have either finite or indefinite lives. For finite-lived intangible assets amortization is straight-line over the estimated useful lives of such assets, which are generally two years to twelve years. Straight-line amortization is used because the Company cannot reliably determine a discernible pattern over which the economic benefits would be realized. The Company does not have any indefinite-lived intangible assets. Intangible assets are tested for impairment when events and circumstances indicate there is an impairment. The impairment test involves comparing the sum of undiscounted cash flows to the carrying value as of the measurement date. Impairment occurs when the carrying value of the assets exceeds the sum of undiscounted cash flows. Impairment is then measured as the difference between the carrying value and fair value determined using a discounted cash flow method. In estimating the fair value using a discounted cash flow method, the Company uses assumptions that include forecast revenues, gross margins, operating profit margins, growth rates and long term discount rates, all of which require significant judgment by management. Changes to these assumptions could affect the estimated fair value of the intangible asset and could result in an impairment charge in future.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets The Company periodically evaluates its long-lived assets for events and circumstances that indicate a potential impairment. A long-lived asset is assessed for impairment when the undiscounted expected future cash flows derived from that asset are less than its carrying value. The cash flows used for this analysis take into consideration a number of factors including past operating results, budgets and economic projections, market trends and product development cycles. The amount of any impairment would be equal to the difference between the estimated fair value of the asset, based on a discounted cash flow analysis, and its carrying value.
Advertising Costs, Policy [Policy Text Block]	Advertising Expenses All advertising costs are expensed as incurred and are classified as marketing and selling expenses. Advertising expenses were not material in the periods presented.
Research, Development, and Computer Software, Policy [Policy Text Block]	Research and Development Costs Research and development costs are expensed as incurred. Development costs for software to be sold that are incurred subsequent to the establishment of technological feasibility, but prior to the general release of the product, are capitalized. Upon general release, these costs are amortized using the straight-line method over the expected life of the related products, generally 12 to 36 months. The straight-line method generally results in approximately the same amount of expense as that calculated using the ratio that current period gross product revenues bear to total anticipated gross product revenues. The Company periodically evaluates the assets, considering a number of business and economic factors, to determine if an impairment exists. No amounts have been capitalized during 2015, 2014, and 2013 as the costs incurred subsequent to the establishment of technological feasibility have not been material.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes using an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. The Company records deferred tax assets and liabilities based on the net tax effects of tax credits, operating loss carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes compared to the amounts used for income tax purposes. Deferred tax assets are regularly reviewed for recoverability with consideration for such factors as historical losses, projected future taxable income and the expected timing of the reversals of existing temporary differences. The Company is required to record a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company accounts for uncertainty in income taxes recognized in its financial statements by applying a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon examination by the taxing authorities, based on the technical merits of the position. If the tax position is deemed more-likely-than-not to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. The provision for income taxes includes the effects of any resulting tax reserves (“unrecognized tax benefits”) that are considered appropriate as well as the related net interest and penalties.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Accounting for Stock-Based Compensation The Company’s stock-based employee compensation plans allow the Company to grant stock awards, options, or other equity-based instruments, or a combination thereof, as part of its overall compensation strategy. For stock-based awards granted, the Company records stock-based compensation expense based on the grant date fair value over the requisite service periods for the individual awards, which generally equal the vesting periods. The vesting of stock-based award grants may be based on time, performance conditions, market conditions, or a combination of performance or market conditions.
Standard Product Warranty, Policy [Policy Text Block]	Product Warranties The Company provides warranties on externally sourced and internally developed hardware. The warranty period for all of the Company’s products is generally 90 days to one year , but can extend up to 5 years depending on the manufacturer’s warranty or local law. For internally developed hardware and in cases where the warranty granted to customers for externally sourced hardware is greater than that provided by the manufacturer, the Company records an accrual for the related liability based on historical trends and actual material and labor costs. At the end of each quarter, the Company reevaluates its estimates to assess the adequacy of the recorded warranty liabilities and adjusts the accrued amounts accordingly.
Earnings Per Share, Policy [Policy Text Block]	Computation of Net Income Per Share Net income per share is presented for both basic earnings per share (“Basic EPS”) and diluted earnings per share (“Diluted EPS”). Basic EPS is based on the weighted-average number of common shares outstanding during the period, excluding non-vested restricted stock held by employees. Diluted EPS is based on the weighted-average number of common and potential common shares outstanding during the period. Potential common shares result from the assumed exercise of outstanding stock options and non-vested restricted stock and restricted stock units, the proceeds and remaining unrecorded compensation expense of which are then assumed to have been used to repurchase outstanding common stock using the treasury stock method. For periods when the Company reports a loss, all potential common stock is considered anti-dilutive. For periods when the Company reports net income, potential common shares with combined purchase prices and unamortized compensation costs in excess of the Company’s average common stock fair value for the related period or that are contingently issuable are considered anti-dilutive.
Accounting for Restructuring Plans [Policy Text Block]	Accounting for Restructuring Plans The Company records facility-related and contract termination restructuring charges in accordance with ASC Topic 420, Liabilities: Exit or Disposal Cost Obligations . Based on the Company’s policies for the calculation and payment of severance benefits, the Company accounts for employee-related restructuring charges as an ongoing benefit arrangement in accordance with ASC Topic 712, Compensation - Nonretirement Postemployment Benefits . The Company recognizes facility-related restructuring charges upon exiting all or a portion of a leased facility and meeting cease-use and other requirements. The amount of restructuring charges is based on the fair value of the lease obligation for the abandoned space, which includes a sublease assumption that could be reasonably obtained. Restructuring charges and accruals require significant estimates and assumptions, including sub-lease income assumptions. These estimates and assumptions are monitored on at least a quarterly basis for changes in circumstances and any corresponding adjustments to the accrual are recorded in the Company’s statement of operations in the period when such changes are known.
Related Party Transactions Disclosure [Text Block]	Related Party Transactions From time to time the Company enters into arrangements with parties which may be affiliated with the Company, executive officers and members of the Company’s Board of Directors. These transactions are primarily comprised of sales transactions in the normal course of business and are immaterial to the financial statements for all periods presented.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements On May 28, 2014, the Financial Accounting Standards Board (the “FASB”) and the International Accounting Standards Board (the “IASB”) issued substantially converged final standards on revenue recognition. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The new revenue recognition guidance becomes effective for the Company on January 1, 2018, and early adoption as of January 1, 2017 is permitted. Entities have the option of using either a full retrospective or a modified approach to adopt the guidance in the Accounting Standards Update (“ASU”). The Company has not yet selected a transition method and is evaluating the effect that the updated standard will have on its consolidated financial statements and related disclosures. In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs, which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability. Early adoption is permitted for financial statements that have not been previously issued. The Company incurred transaction costs of $4.7 million relating to the issuance of the convertible senior notes, and has adopted the guidance in 2015. In accounting for the transaction costs, the Company allocated the costs of the offering between debt and equity in proportion to the fair value of the debt and equity recognized. The transaction costs allocated to the debt component of approximately $3.6 million were recorded as a direct deduction from the face amount of the convertible senior notes and are being amortized as interest expense over the term of the notes using the interest method. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern . ASU 2014-15 provides guidance around management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for the Company beginning January 1, 2017. Early adoption is permitted. The Company is evaluating the potential impact of adopting this standard on its financial statements. On November 20, 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . The standard requires entities to present all deferred tax assets (“DTAs”) and deferred tax liabilities (“DTLs”) as non-current in a classified balance sheet. The standard simplifies the current guidance, which requires entities to separately present DTAs and DTLs as current and non-current in a classified balance sheet. The new standard is effective for fiscal years and interim periods within those fiscal years, beginning December 15, 2016. Early adoption is permitted. The Company early adopted the guidance retrospectively, resulting in a $0.3 million reclassification of current DTAs to long-term DTAs in the consolidated balance sheet at December 31, 2014. On February 25, 2016, the FASB issued new lease accounting standard, ASU 2016-02, Leases (Topic 842) . Lessees will need to recognize virtually all of their leases on the balance sheet, by recording a right-of-use asset and lease liability. The new guidance becomes effective for the Company on January 1, 2019, and early adoption is permitted upon issuance. The Company is evaluating the potential impact of adopting this standard on its financial statements.

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Allowance for Sales Returns and Exchanges (Tables)	12 Months Ended
	Dec. 31, 2015
Allowance for sales returns and exchanges [Abstract]
Allowance for Sales Returns and Exchanges [Table Text Block]	The following table sets forth the activity in the allowance for sales returns and exchanges for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Allowance for sales returns and exchanges – beginning of year $ 9,510 $ 12,519 $ 19,460 Additions and adjustments to the allowance 8,468 9,260 9,243 Deductions against the allowance (9,395 ) (12,269 ) (16,184 ) Allowance for sales returns and exchanges – end of year $ 8,583 $ 9,510 $ 12,519

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Allowance for Doubtful Accounts (Tables)	12 Months Ended
	Dec. 31, 2015
Allowance for Doubtful Accounts [Table Text Block]	The following table sets forth the activity in the allowance for doubtful accounts for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Allowance for doubtful accounts – beginning of year $ 1,182 $ 1,444 $ 1,517 Bad debt (recovery) expense (23 ) (143 ) 157 Reduction in allowance for doubtful accounts (516 ) (119 ) (230 ) Allowance for doubtful accounts – end of year $ 643 $ 1,182 $ 1,444

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Property Plant And Equipment Useful Lives (Tables)	12 Months Ended
	Dec. 31, 2015
Property Plant and Equipment Useful Lives [Table Text Block]	Property and equipment is recorded at cost and depreciated using the straight-line method over the estimated useful life of the asset. The Company typically depreciates its property and equipment using the following minimum and maximum useful lives: Depreciable Life (years) Minimum Maximum Computer and video equipment and software, including internal use software 2 5 Manufacturing tooling and testbeds 3 5 Office equipment 3 5 Furniture, fixtures and other 3 8

ACQUISITION (Tables)

ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the purchase price allocation to the fair value of the assets acquired and liabilities assumed at the date of acquisition (in thousands). Cash $ 7,477 Accounts receivable, net 6,625 Inventories 3,128 Other current assets 1,217 Property and equipment 1,338 Identifiable intangible assets 37,200 Other assets 3,187 Goodwill 32,643 Total assets acquired 92,815 Accounts payable (1,395 ) Accrued expenses and other current liabilities (7,769 ) Deferred revenue and deposits (2,714 ) Deferred tax liabilities, net (3,554 ) Other long-term liabilities (3,939 ) Total liabilities assumed (19,371 ) Net assets acquired $ 73,444
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table presents the identifiable intangible assets acquired and their respective weighted average useful lives (dollars in thousands): Weighted Average Life (Years) Amount Core and completed technology 4 $ 31,200 Customer relationships 4 5,800 Trade name 1 200 Total $ 37,200
Condensed Financial Statements [Table Text Block]	The results of operations of Orad have been included in the results of operations of the Company since June 23, 2015, the date of acquisition. The net revenues and net loss for Orad, which are included in the Company’s consolidated statements of operations from the date of acquisition, were $13.1 million and $8.5 million , respectively, for the year ended December 31, 2015 . The following unaudited pro forma financial information presents the Company’s results of operations for the years ended December 31, 2015 and 2014 as if the acquisition of Orad had occurred at the beginning of 2014. The pro forma financial information for the combined entities has been prepared for comparative purposes only and is not indicative of what actual results would have been if the acquisition had taken place at the beginning of fiscal 2014, or of future results. Year Ended December 31, 2015 2014 Net revenues $ 520,918 $ 570,766 Net (loss) income (2,300 ) 8,638 Net (loss) income per share: Basic $ (0.06 ) $ 0.22 Diluted $ (0.06 ) $ 0.22

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Schedule of Antidilutive Securities Excluded From Computation of Earnings Per Share	The potential common shares that were considered anti-dilutive securities were excluded from the diluted earnings per share calculations for the relevant periods either because the sum of the exercise price per share and the unrecognized compensation cost per share was greater than the average market price of the Company’s common stock for the relevant period, or because they were considered contingently issuable. The contingently issuable potential common shares result from certain stock options and restricted stock units granted to the Company’s employees that vest based on performance conditions, market conditions, or a combination of performance or market conditions. The following table sets forth (in thousands) potential common shares that were considered anti-dilutive securities. Year Ended December 31, 2015 2014 2013 Options 1,901 4,748 5,193 Non-vested restricted stock units 470 118 352 Anti-dilutive potential common shares 2,371 4,866 5,545

FOREIGN CURRENCY FORWARD CONT33

FOREIGN CURRENCY FORWARD CONTRACTS (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance sheet locations, fair values and net gains and losses of foreign currency forward contracts	The following table sets forth the balance sheet classification and fair values of the Company’s foreign currency contracts (in thousands): Derivatives Not Designated as Hedging Instruments Under Accounting Standards Codification ( “ ASC ” ) Topic 815 Balance Sheet Classification Fair Value at December 31, 2015 Fair Value at December 31, 2014 Financial liabilities: Foreign currency contracts Accrued expenses and other current liabilities $14 $518 The following table sets forth the net foreign exchange gains (losses) recorded as marketing and selling expenses in the Company’s statements of operations during the years ended December 31, 2015 , 2014 and 2013 that resulted from foreign currency forward contracts, foreign currency denominated transactions, and the revaluation of foreign currency denominated assets and liabilities (in thousands): Twelve Months Ended December 31, 2015 2014 2013 Net foreign exchange gain (loss) recorded in marketing and selling expenses $1,288 $(908) $(187) See Note F for additional information on the fair value measurements for all financial assets and liabilities, including derivative assets and derivative liabilities, that are measured at fair value on a recurring basis.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	The following tables summarize the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring basis (in thousands): Fair Value Measurements at Reporting Date Using December 31, Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial Assets: Deferred compensation investments (1) $ 3,617 $ 572 $ 3,045 $ — Financial Liabilities: Foreign currency contracts $ 14 $ — $ 14 $ — Fair Value Measurements at Reporting Date Using December 31, 2014 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Financial Assets: Deferred compensation investments $ 1,859 $ 1,245 $ 614 $ — Financial Liabilities: Foreign currency contracts $ 518 $ — $ 518 $ — (1) Deferred compensation investments at December 31, 2015 included $2.4 million of funds that Orad invested in insurance contracts for the post-employment benefits that Orad employees earned.

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Accounts receivable, net of allowances	Accounts receivable, net of allowances, consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Accounts receivable $ 68,033 $ 65,347 Less: Allowance for doubtful accounts (643 ) (1,182 ) Allowance for sales returns and rebates (8,583 ) (9,510 ) Total $ 58,807 $ 54,655

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Raw materials $ 9,594 $ 9,942 Work in process 256 248 Finished goods 38,223 37,811 Total $ 48,073 $ 48,001

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Computer and video equipment and software $ 116,751 $ 113,220 Manufacturing tooling and testbeds 3,044 2,327 Office equipment 4,942 4,664 Furniture, fixtures and other 9,621 8,659 Leasehold improvements 33,744 29,431 168,102 158,301 Less: Accumulated depreciation and amortization 132,621 126,165 Total $ 35,481 $ 32,136
Schedule of property, plant and equipment	Property and equipment is recorded at cost and depreciated using the straight-line method over the estimated useful life of the asset. The Company typically depreciates its property and equipment using the following minimum and maximum useful lives: Depreciable Life (years) Minimum Maximum Computer and video equipment and software, including internal use software 2 5 Manufacturing tooling and testbeds 3 5 Office equipment 3 5 Furniture, fixtures and other 3 8

INTANGIBLE ASSETS AND GOODWIL38

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of identifiable intangible assets	Amortizing identifiable intangible assets related to the Company’s acquisitions or capitalized costs of internally developed or externally purchased software that form the basis for the Company’s products consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Completed technologies and patents $ 58,032 $ (30,902 ) $ 27,130 $ 51,950 $ (51,950 ) $ — Customer relationships 54,656 (48,767 ) 5,889 49,216 (46,771 ) 2,445 Trade names 1,346 (1,146 ) 200 5,936 (5,936 ) — Capitalized software costs 4,911 (4,911 ) — 5,043 (5,043 ) — Total $ 118,945 $ (85,726 ) $ 33,219 $ 112,145 $ (109,700 ) $ 2,445

OTHER LONG-TERM LIABILITIES (Ta

OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Other long-term liabilities	Other long-term liabilities consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Deferred rent $ 6,755 $ 8,236 Accrued restructuring 647 1,334 Deferred compensation 7,309 4,703 Total $ 14,711 $ 14,273

COMMITMENTS AND CONTINGENCIES40

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Future minimum lease commitments under non-cancelable leases	The future minimum lease commitments under these non-cancelable leases at December 31, 2015 were as follows (in thousands ) : Year Ending December 31, 2016 $ 17,825 2017 14,135 2018 11,116 2019 11,042 2020 7,200 Thereafter 6,713 Total $ 68,031
Product warranty accrual activity	The following table sets forth the activity in the product warranty accrual account for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Accrual balance at January 1, 2013 $ 4,476 Accruals for product warranties 5,346 Cost of warranty claims (6,321 ) Accrual balance at December 31, 2013 3,501 Accruals for product warranties 3,985 Cost of warranty claims (4,694 ) Accrual balance at December 31, 2014 2,792 Accruals for product warranties 3,025 Cost of warranty claims (3,583 ) Accrual balance at December 31, 2015 $ 2,234

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock option plans	Information with respect to options granted under all stock option plans for the year ended December 31, 2015 was as follows: Total Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in thousands) Options outstanding at January 1, 2015 5,564,111 $11.20 Granted 4,000 $9.10 Exercised (421,961 ) $9.55 Forfeited or canceled (800,816 ) $14.84 Options outstanding at December 31, 2015 4,345,334 $10.68 4.05 $— Options vested at December 31, 2015 or expected to vest 4,289,778 $10.72 4.03 $— Options exercisable at December 31, 2015 3,622,761 $11.28 3.82 $— The following table sets forth the weighted-average key assumptions and fair value results for stock options granted during the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Expected dividend yield 0.00% 0.00% 0.00% Risk-free interest rate 1.07% 1.24% 0.87% Expected volatility 52.0% 50.3% 50.1% Expected life (in years) 4.48 4.16 4.68 Weighted-average fair value of options granted (per share) $3.91 $3.03 $3.33
Non-vested restricted stock and restricted units	Information with respect to non-vested restricted stock units for the year ended December 31, 2015 was as follows: Non-Vested Restricted Stock Units Total Shares Weighted- Average Grant-Date Fair Value Weighted- Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in thousands) Non-vested at January 1, 2015 811,880 $10.01 Granted 1,264,116 $10.31 Vested (421,314 ) $10.04 Forfeited (388,674 ) $10.90 Non-vested at December 31, 2015 1,266,008 $9.97 0.99 $9,216 Expected to vest 820,741 $11.14 0.94 $5,975
Weighted-average key assumptions for shares issued under the ESPP	The following table sets forth the weighted-average key assumptions and fair value results for shares issued under the ESPP during the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Expected dividend yield 0.00% 0.00% 0.00% Risk-free interest rate 0.03% 0.09% 0.09% Expected volatility 37.0% 35.0% 51.0% Expected life (in years) 0.24 0.17 0.25 Weighted-average fair value of shares issued (per share) $2.15 $2.02 $1.00 The following table sets forth the quantities and average prices of shares issued under the ESPP for the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Shares issued under the ESPP 98,300 — 27,936 Average price of shares issued $10.17 $— $6.29
Allocated share-based compensation expense	Stock-based compensation was included in the following captions in the Company’s consolidated statements of operations for the years ended December 31, 2015 , 2014 and 2013 , respectively (in thousands): Year Ended December 31, 2015 2014 2013 Cost of products revenues $ 199 $ 397 $ 360 Cost of services revenues 624 279 436 Research and development expenses 461 502 582 Marketing and selling expenses 1,785 3,658 1,778 General and administrative expenses 6,445 6,677 3,761 Total $ 9,514 $ 11,513 $ 6,917

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Loss Before Income Taxes and Components of Income Tax Provision	Income from before income taxes and the components of the income tax provision consisted of the following for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Income from operations before income taxes: United States $ (23,977 ) $ (6,864 ) $ (16,414 ) Foreign 24,542 23,780 40,506 Total income from operations before income taxes $ 565 $ 16,916 $ 24,092 (Benefit) provision for income taxes: Current tax expense (benefit): Federal $ 115 $ 14 $ (104 ) State 3 83 114 Foreign benefit of net operating losses (180 ) (180 ) (170 ) Other foreign 3,734 2,217 2,369 Total current tax expense 3,672 2,134 2,209 Deferred tax (benefit) expense: Federal benefit related to Note issuance (6,493 ) — — Other foreign 906 54 730 Total deferred tax (benefit) expense (5,587 ) 54 730 Total (benefit) provision for income taxes $ (1,915 ) $ 2,188 $ 2,939
Net Deferred Tax Assets (Liabilities)	Net deferred tax assets (liabilities) consisted of the following at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Deferred tax assets: Tax credit and net operating loss carryforwards $ 318,471 $ 290,523 Allowances for bad debts 372 231 Difference in accounting for: Revenues 54,475 63,916 Costs and expenses 34,116 29,004 Inventories 7,576 7,004 Acquired intangible assets 9,799 13,667 Gross deferred tax assets 424,809 404,345 Valuation allowance (406,123 ) (398,733 ) Deferred tax assets after valuation allowance 18,686 5,612 Deferred tax liabilities: Difference in accounting for: Costs and expenses (5,654 ) (3,540 ) Acquired intangible assets (8,554 ) — Basis difference convertible notes (5,910 ) — Gross deferred tax liabilities (20,118 ) (3,540 ) Net deferred tax (liabilities) assets $ (1,432 ) $ 2,072 Recorded as: Long-term deferred tax assets, net 2,011 2,208 Long-term deferred tax liabilities, net (3,443 ) (136 ) Net deferred tax (liabilities) assets $ (1,432 ) $ 2,072
Reconciliation of Income Tax Provision to Statutory Rate	The following table sets forth a reconciliation of the Company’s income tax provision (benefit) to the statutory U.S. federal tax amount for the years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 Statutory tax $ 198 $ 5,921 $ 8,432 Tax credits (2,972 ) (1,589 ) (1,482 ) Foreign operations (4,055 ) (6,047 ) (10,542 ) Non-deductible expenses and other 2,303 771 516 Federal benefit related to Note issuance (6,493 ) — — Increase in valuation allowance 9,104 3,132 6,015 (Benefit) provision for income taxes $ (1,915 ) $ 2,188 $ 2,939
Reconciliation of Unrecognized Tax Benefits	The following table sets forth a reconciliation of the beginning and ending amounts of unrecognized tax benefits, excluding the impact of interest and penalties, for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Unrecognized tax benefits at January 1, 2013 $ 22,629 Increases for tax positions taken during a prior period 2,205 Decreases related to the lapse of applicable statutes of limitations (105 ) Unrecognized tax benefits at December 31, 2013 24,729 Increases for tax positions taken during a prior period 1,118 Unrecognized tax benefits at December 31, 2014 25,847 Increases for tax positions taken during a prior period 148 Unrecognized tax benefits at December 31, 2015 $ 25,995

RESTRUCTURING COSTS AND ACCRU43

RESTRUCTURING COSTS AND ACCRUALS (Tables)	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Related Costs [Table Text Block]	The following table sets forth the activity in the restructuring accruals for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Employee- Related Facilities- Related & Other Total Accrual balance at January 1, 2013 $ 4,298 $ 11,433 $ 15,731 New restructuring charges – operating expenses 3,539 — 3,539 Revisions of estimated liabilities 50 1,781 1,831 Accretion — 612 612 Cash payments (5,469 ) (7,736 ) (13,205 ) Foreign exchange impact on ending balance (19 ) 12 (7 ) Accrual balance at December 31, 2013 2,399 6,102 8,501 New restructuring charges – operating expenses — — — Revisions of estimated liabilities — (165 ) (165 ) Accretion — 565 565 Cash payments (2,340 ) (4,172 ) (6,512 ) Foreign exchange impact on ending balance (1 ) (45 ) (46 ) Accrual balance at December 31, 2014 58 2,285 2,343 New restructuring charges – operating expenses 5,766 — 5,766 Revisions of estimated liabilities — 539 539 Accretion — 226 226 Cash payments (315 ) (1,301 ) (1,616 ) Foreign exchange impact on ending balance — (78 ) (78 ) Accrual balance at December 31, 2015 $ 5,509 $ 1,671 $ 7,180

PRODUCT AND GEOGRAPHIC INFORM44

PRODUCT AND GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated	The following is a summary of the Company’s revenues by type for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Video products and solutions $ 201,559 $ 233,464 $ 243,173 Audio products and solutions 134,812 145,163 152,358 Total products and solutions 336,371 378,627 395,531 Services 169,224 151,624 167,881 Total net revenues $ 505,595 $ 530,251 $ 563,412
Schedule of Revenues and Long-lived Assets By Geographic Areas	The following table sets forth the Company’s revenues from by geographic region for the years ended December 31, 2015 , 2014 and 2013 (in thousands): Year Ended December 31, 2015 2014 2013 Revenues: United States $ 185,109 $ 193,060 $ 218,154 Other Americas 37,081 45,342 43,131 Europe, Middle East and Africa 206,192 217,767 214,441 Asia-Pacific 77,213 74,082 87,686 Total net revenues $ 505,595 $ 530,251 $ 563,412 The following table presents the Company’s long-lived assets, excluding intangible assets, by geography at December 31, 2015 and 2014 (in thousands): December 31, 2015 2014 Long-lived assets: United States $ 30,684 $ 30,465 Other countries 11,920 3,945 Total long-lived assets $ 42,604 $ 34,410

LONG TERM DEBT AND CREDIT AGR45

LONG TERM DEBT AND CREDIT AGREEMENT Carrying Value of Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2015
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	The net carrying amount of the liability component of the Notes consisted of the following at December 31, 2015 (in thousands): December 31, 2015 Principal amount of Notes $ 125,000 Original debt discount due to: Allocation of proceeds to equity (28,299 ) Allocation of issuance costs to debt (3,641 ) Accumulated accretion 2,890 Net carrying value $ 95,950

QUARTERLY RESULTS (UNAUDITED)46

QUARTERLY RESULTS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results (Unaudited)	The following information has been derived from unaudited consolidated financial statements that, in the opinion of management, include all normal recurring adjustments necessary for a fair presentation of such information. (In thousands, except per share data) Quarter Ended 2015 2014 Dec. 31 Sept. 30 June 30 Mar. 31 Dec. 31 Sept. 30 June 30 Mar. 31 Net revenues $ 138,806 $ 137,436 $ 109,767 $ 119,586 $ 128,196 $ 142,429 $ 124,644 $ 134,982 Cost of revenues 54,912 47,672 43,306 47,492 50,548 52,788 50,420 50,665 Amortization of intangible assets 1,950 1,950 163 — — — — 50 Gross profit 81,944 87,814 66,298 72,094 77,648 89,641 74,224 84,267 Operating expenses: Research and development 24,190 25,225 23,310 23,173 23,212 22,154 22,070 22,954 Marketing and selling 30,091 31,564 32,811 28,045 34,527 31,410 34,297 32,815 General and administrative 21,463 15,834 17,425 19,387 22,222 20,644 19,984 18,331 Amortization of intangible assets 786 786 408 374 375 373 398 480 Restructuring costs (recoveries), net 5,766 — 539 — — — (165 ) — Total operating expenses 82,296 73,409 74,493 70,979 80,336 74,581 76,584 74,580 Operating (loss) income (352 ) 14,405 (8,195 ) 1,115 (2,688 ) 15,060 (2,360 ) 9,687 Other expense, net (1,727 ) (2,519 ) (1,439 ) (723 ) (1,620 ) (455 ) (357 ) (351 ) (Loss) income before income taxes (2,079 ) 11,886 (9,634 ) 392 (4,308 ) 14,605 (2,717 ) 9,336 Provision for (benefit from) income taxes 2,306 768 (5,550 ) 561 761 365 622 440 Net (loss) income $ (4,385 ) $ 11,118 $ (4,084 ) $ (169 ) $ (5,069 ) $ 14,240 $ (3,339 ) $ 8,896 Net (loss) income per share – basic and diluted $ (0.11 ) $ 0.28 $ (0.10 ) $ 0.00 $ (0.13 ) $ 0.36 $ (0.09 ) $ 0.23 Weighted-average common shares outstanding – basic 39,439 39,231 39,635 39,387 39,234 39,133 39,119 39,099 Weighted-average common shares outstanding – diluted 39,439 39,750 39,635 39,387 39,234 39,201 39,119 39,122

BUSINESS Description of Busines

BUSINESS Description of Business (Details) - USD ($) $ in Thousands	12 Months Ended			19 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 30, 2017	Feb. 26, 2016	Jan. 01, 2016	Dec. 31, 2012
Cash and Cash Equivalents, at Carrying Value	$ 17,902	$ 25,056	$ 48,203				$ 70,390
Net Cash Provided by (Used in) Operating Activities	(34,026)	$ (9,897)	$ (9,145)
Line of credit [Member] | KeyBank National Association [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 35,000
Subsequent Event [Member]
Estimated Increase in Liquidity, Net					$ 70,000
Subsequent Event [Member] | Long-term debt [Member] | Cerberus Business Finance [Member]
Line of Credit Facility, Current Borrowing Capacity					100,000
Subsequent Event [Member] | Line of credit [Member] | Cerberus Business Finance [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 5,000
Subsequent Event [Member] | Restructuring Plan 2016 [Member]
Estimated restructuring-related cash expenditures				$ 25,000
Restructuring-related estimated cost savings						$ 68,000

SUMMARY OF SIGNIFICANT ACCOUN48

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Allowance for Sales Returns and Exchanges (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Allowance for sales returns and exchanges	$ 8,583	$ 9,510	$ 12,519	$ 19,460
Additions to the allowance	8,468	9,260	9,243
Deductions against the allowance	(9,395)	(12,269)	(16,184)
Deferred revenue reduction [Member]
Allowance for sales returns and exchanges	$ 3,200	$ 3,700	$ 6,100

SUMMARY OF SIGNIFICANT ACCOUN49

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounts receivable percentage not attained by individual customer	10.00%
Allowance for doubtful accounts	$ 643	$ 1,182	$ 1,444	$ 1,517
Bad debt (recovery) expense	(23)	(143)	157
Reduction in provision for doubtful accounts	$ (516)	$ (119)	$ (230)

SUMMARY OF SIGNIFICANT ACCOUN50

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jun. 15, 2015
Accounts receivable percentage not attained by individual customer	10.00%
Other Intangible Assets [Member] | Maximum Estimated Useful Life of Intangible Assets [Member]
Finite-Lived Intangible Asset, Useful Life	12 years
Other Intangible Assets [Member] | Minimum Estimated Useful Life of Intangible Assets [Member]
Finite-Lived Intangible Asset, Useful Life	2 years
Software Development [Member]
Capitalized software costs, expected life, minimum (in months)	12
Capitalized software costs, expected useful life, maximum (in months)	36
Minimum [Member]
Extended Product Warranty Description	90 days to one year
Maximum [Member]
Extended Product Warranty Description	5 years
Convertible Debt [Member]
Convertible Notes Payable Transaction Costs			$ 4.7
Convertible Debt [Member] | Interest Expense [Member]
Convertible Notes Payable Transaction Costs			$ 3.6
Adjustments for New Accounting Pronouncement [Member]
Deferred tax asset reclassification adjustment		$ 0.3

SUMMARY OF SIGNIFICANT ACCOUN51

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2015
Minimum [Member] | Computer and video equipment and software [Member]
Property, Plant and Equipment, Useful Life	2 years
Minimum [Member] | Manufacturing tooling and testbeds [Member]
Property, Plant and Equipment, Useful Life	3 years
Minimum [Member] | Office equipment [Member]
Property, Plant and Equipment, Useful Life	3 years
Minimum [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Computer and video equipment and software [Member]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member] | Manufacturing tooling and testbeds [Member]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member] | Office equipment [Member]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member] | Furniture, fixtures and other [Member]
Property, Plant and Equipment, Useful Life	8 years

SUMMARY OF SIGNIFICANT ACCOUN52

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Proceeds from Sale of Productive Assets	$ 0	$ 1,500	$ 0

SUMMARY OF SIGNIFICANT ACCOUN53

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue Recognition (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Revenue	$ 13
Recognition of Deferred Revenue	$ 9.5

ACQUISITION (Details)

ACQUISITION (Details) - Jun. 23, 2015 $ in Millions	€ / shares	USD ($)
Business Acquisition, Share Price | € / shares	€ 5.67
Value of Business Acquired (VOBA)		$ 66
Business Acquisition, Transaction Costs		$ 5.7

ACQUISITION Fair Value of Asset

ACQUISITION Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Jun. 23, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents		$ 7,477
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables		6,625
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory		3,128
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other		1,217
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		1,338
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		37,200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets		3,187
Business Combination, Recognized Assets Acquired and Liabilities Assumed, Goodwill	$ 32,643	32,643	$ 0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets		92,815
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		(1,395)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other		(7,769)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue		(2,714)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent		(3,554)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other		(3,939)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		(19,371)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net		$ 73,444

ACQUISITION Intangible Assets A

ACQUISITION Intangible Assets Acquired (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Jun. 23, 2015
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 37,200
Customer Relationships [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	4 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		5,800
Trade Names [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	1 year
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		200
Completed Technologies and Patents [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	4 years
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 31,200

ACQUISITION Pro Forma Financial

ACQUISITION Pro Forma Financial Information (Details) - Orad Hi-Tech Systems Ltd. [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition, Pro Forma Net Income (Loss)	$ 520,918	$ 570,766
Business Acquisition, Pro Forma Net Income (Loss)	$ (2,300)	$ 8,638
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ (0.06)	$ 0.22
Business Acquisition, Pro Forma Earnings Per Share, Diluted	$ (0.06)	$ 0.22

NET INCOME PER SHARE (Details)

NET INCOME PER SHARE (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive potential common shares (in thousands of shares)	2,371	4,866	5,545
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive potential common shares (in thousands of shares)	1,901	4,748	5,193
Non-vested restricted stock units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive potential common shares (in thousands of shares)	470	118	352

FOREIGN CURRENCY FORWARD CONT59

FOREIGN CURRENCY FORWARD CONTRACTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivatives Not Designated as Hedging Instrument [Member] | Marketing and Selling Expense [Member]
Financial liabilities:
Net (Loss) Gain Recorded in Marketing and Selling Expenses	$ 1,288	$ (908)	$ (187)
Derivatives Not Designated as Hedging Instrument [Member] | Accrued Expenses and Other Current Liabilities [Member]
Financial liabilities:
Financial liabilities, fair value	$ 14	518
Foreign Currency Forward Contract [Member]
Derivatives Designated as Hedging Instruments under ASC Topic 815 [Abstract]
Hedge period, foreign currency contracts hedging foreign currency receipts and disbursements (in days)	30 days
Cash Flow Hedging [Member]
Derivatives Designated as Hedging Instruments under ASC Topic 815 [Abstract]
Derivative, Notional Amount	$ 1,000	25,400
Fair Value Hedging [Member]
Derivatives Designated as Hedging Instruments under ASC Topic 815 [Abstract]
Derivative, Notional Amount		$ 2,800

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Financial Liabilities:
Notes Payable, Fair Value Disclosure	$ 85,500
Fair Value, Measurements, Recurring [Member]
Financial Assets:
Deferred compensation assets	3,617	$ 1,859
Financial Liabilities:
Foreign currency contracts	14	518
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Assets:
Deferred compensation assets	572	1,245
Financial Liabilities:
Foreign currency contracts	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Assets:
Deferred compensation assets	3,045	614
Financial Liabilities:
Foreign currency contracts	14	518
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Assets:
Deferred compensation assets	0	0
Financial Liabilities:
Foreign currency contracts	0	$ 0
Orad Hi-Tech Systems Ltd. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Increase (Decrease) in Deferred Compensation	$ 2,400

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Less:
Allowance for sales returns and rebates	$ 8,583	$ 9,510	$ 12,519	$ 19,460
Accounts receivable, net	58,807	54,655
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross	68,033	65,347
Less:
Allowance for doubtful accounts	(643)	(1,182)
Allowance for sales returns and rebates	$ (8,583)	$ (9,510)

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Raw materials	$ 9,594	$ 9,942
Work in process	256	248
Finished Goods	38,223	37,811
Total inventory	48,073	48,001
Finished goods, consigned	$ 5,300	$ 4,300

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Capitalized Computer Software, Additions	$ 5,100	$ 3,400	$ 0
Property, plant and equipment, gross	168,102	158,301
Accumulated depreciation and amortization	132,621	126,165
Property, plant and equipment, net	35,481	32,136
Capitalized Computer Software, Amortization	1,800	500
Computer and video equipment and software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	116,751	113,220
Manufacturing tooling and testbeds [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,044	2,327
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,942	4,664
Furniture, fixtures and other [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	9,621	8,659
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 33,744	$ 29,431

PROPERTY AND EQUIPMENT Acquisit

PROPERTY AND EQUIPMENT Acquisitions and Disposals (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Significant Acquisitions and Disposals [Line Items]
Annual Depreciation	$ 13.7	$ 16.1	$ 17.8

INTANGIBLE ASSETS AND GOODWIL65

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 23, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization of Finite-Lived Intangible Assets	$ 6,400	$ 1,800	$ 4,900
Amortizing Identifiable Intangible Assets [Abstract]
Gross	118,945	112,145
Accumulated Amortization	(85,726)	(109,700)
Net	33,219	2,445
Goodwill and intangible assets impairments [Abstract]
Goodwill	32,643	0		$ 32,643
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	10,300
Future expected amortization expense, identifiable intangible assets
2,017	9,300
2,018	9,300
2,019	4,300
Completed technologies and patents [Member]
Finite-Lived Intangible Assets [Line Items]
Gross value of intangible assets written-off	24,300
Amortizing Identifiable Intangible Assets [Abstract]
Gross	58,032	51,950
Accumulated Amortization	(30,902)	(51,950)
Net	27,130	0
Customer relationships [Member]
Amortizing Identifiable Intangible Assets [Abstract]
Gross	54,656	49,216
Accumulated Amortization	(48,767)	(46,771)
Net	5,889	2,445
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross value of intangible assets written-off	4,800
Amortizing Identifiable Intangible Assets [Abstract]
Gross	1,346	5,936
Accumulated Amortization	(1,146)	(5,936)
Net	200	0
Capitalized software costs [Member]
Amortizing Identifiable Intangible Assets [Abstract]
Gross	4,911	5,043
Accumulated Amortization	(4,911)	(5,043)
Net	$ 0	$ 0

OTHER LONG-TERM LIABILITIES (De

OTHER LONG-TERM LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Long-term deferred rent	$ 6,755	$ 8,236
Long-term accrued restructuring	647	1,334
Long-term deferred compensation	7,309	4,703
Total long-term liabilities	$ 14,711	$ 14,273

COMMITMENTS AND CONTINGENCIES67

COMMITMENTS AND CONTINGENCIES (Details) $ in Thousands	12 Months Ended			24 Months Ended
	Dec. 31, 2015USD ($)yr	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2012USD ($)
Future minimum lease commitments under non-cancelable leases [Abstract]
2,016	$ 17,825
2,017	14,135
2,018	11,116
2,019	11,042
2,020	7,200
Thereafter	6,713
Total	68,031
Operating Lease Commitments [Abstract]
Restructuring Reserve	7,180	$ 2,343	$ 8,501	$ 8,501	$ 15,731
Rent expense under operating leases, net of operating subleases	14,000	15,000	16,300
Operating Leases, Income Statement, Sublease Revenue	600			700
Contingencies [Abstract]
Legal settlement	$ 2,500
Purchase Commitments [Abstract]
Maximum purchase commitment period (in years) | yr	1
Aggregate total of non-cancelable purchase commitments	$ 39,500
Product warranty accrual [Roll Forward]
Accrual balance at beginning of year	2,792	3,501	4,476
Accruals for product warranties	3,025	3,985	5,346
Cost of warranty claims	(3,583)	(4,694)	(6,321)
Accrual balance at end of period	2,234	$ 2,792	$ 3,501	$ 3,501
Operating Leases on Vacated Facilities [Member]
Operating Lease Commitments [Abstract]
Aggregate obligation of vacated facilies	7,000
Restructuring Reserve	1,700
Standby Letters of Credit [Member]
Operating Lease Commitments [Abstract]
Letters of Credit Outstanding, Amount	$ 400
Standby Letters of Credit [Member] | Office Space - Burlington, Massachusetts [Member]
Operating Lease Commitments [Abstract]
Number of five-year renewal options on corporate office space in Burlington, Massachusetts	2
Maximum exposure	$ 2,200
Minimum exposure	$ 1,200

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Jun. 08, 2015	Nov. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred stock authorized (in shares)		1,000,000
Par value per share of preferred stock (in dollars per share)		$ 0.01
Common Stock, Par or Stated Value Per Share				$ 0.01
Stock Repurchase Program, Authorized Amount			$ 9
Stock repurchased (in shares)	586,825
Stock Incentive Plans [Abstract]
Shares available for issuance		2,213,283
Non-employee Director [Member]
Stock Incentive Plans [Abstract]
Vesting period, maximum (in years)		1 year
Employee Stock Purchase Plan [Member]
Stock Incentive Plans [Abstract]
Shares available for issuance		343,613

CAPITAL STOCK CAPITAL STOCK, St

CAPITAL STOCK CAPITAL STOCK, Stock Repurchase (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 08, 2015
Equity, Class of Treasury Stock [Line Items]
Stock Repurchase Program, Authorized Amount					$ 9,000
Repurchase of common stock (in shares)	586,825
Total purchase price of shares repurchased	$ 8,000
Proceeds from (Payments for) Other Financing Activities		$ 5,035	$ 252	$ 177

CAPITAL STOCK, Stock Options (D

CAPITAL STOCK, Stock Options (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Nov. 30, 2014	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,750,000
Common Stock, Par or Stated Value Per Share	$ 0.01
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	$ 2,300,000	$ 1,500,000	$ 500,000	$ 4,300,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			2,213,283
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			1 year
Employee Stock Option [Member]
Stock Option Activity [Roll Forward]
Options outstanding at beginning of period (in shares)			5,564,111
Granted (in shares)			4,000
Exercised (in shares)			(421,961)
Forfeited or canceled (in shares)			(800,816)
Options outstanding at end of period (in shares)		5,564,111	4,345,334	5,564,111
Options vested at end of period or expected to vest (in shares)			4,289,778
Options exercisable at end of period (in shares)			3,622,761
Weighted-average exercise price, options outstanding at beginning of period (in dollars per share)			$ 11.20
Weighted-average exercise price, options granted (in dollars per share)			9.10
Weighted-average exercise price, options exercised (in dollars per share)			9.55
Weighted-average exercise price, options forfeited or canceled (in dollars per share)			14.84
Weighted-average exercise price, options outstanding at end of period (in dollars per share)		$ 11.20	10.68	$ 11.20
Weighted-average exercise price, options vested at December 31, 2015 or expected to vest (in dollars per share)			10.72
Weighted-average exercise price, options exercisable at December 31, 2015 (in dollars per share)			$ 11.28
Weighted-average remaining contractual term of options outstanding (in years)			4 years 18 days
Weighted-average remaining contractual term of options vested or expected to vest (in years)			4 years 11 days
Weighted-average remaining contractual term of options exercisable (in years)			3 years 299 days
Aggregate intrinsic value options outstanding			$ 0
Aggregate intrinsic value options vested or expected to vest			0
Aggregate intrinsic value options exercisable			$ 0
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	933,750
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	$ 31,250
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield (in hundredths)			0.00%	0.00%	0.00%
Stock Option Activity [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			1.07%	1.24%	0.87%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			52.00%	50.30%	50.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			4 years 175 days	4 years 58 days	4 years 248 days
Share-based Compensation Arrangements, Weighted-average fair value of shares issued, per share			$ 3.91	$ 3.03	$ 3.33
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
Minimum [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Minimum [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			7 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
Maximum [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			4 years
Maximum [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years

CAPITAL STOCK, Restricted Stock

CAPITAL STOCK, Restricted Stock and Restricted Stock Units (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock, Par or Stated Value Per Share	$ 0.01
Restricted Stock Units (RSUs) [Member]
Non-Vested Restricted Stock and Restricted Stock Units Activity [Roll Forward]
Non-vested at beginning of period (in shares)	811,880
Granted (in shares)	1,264,116
Vested (in shares)	(421,314)
Forfeited (in shares)	(388,674)
Non-vested at end of period (in shares)	1,266,008	811,880
Expected to vest (in shares)	820,741
Weighted-average grant date fair value, non-vested at beginning of period (in dollars per share)	$ 10.01
Weighted-average grant date fair value, granted (in dollars per share)	10.31	$ 10.19	$ 7.84
Weighted-average grant date fair value, vested (in dollars per share)	10.04
Weighted-average grant date fair value, forfeited (in dollars per share)	10.90
Weighted-average grant date fair value, non-vested at end of period (in dollars per share)	9.97
Weighted-average grant date fair value, expected to vest (in dollars per share)	$ 11.14
Non-vested restricted stock weighted-average remaining contractual term (in years)	361 days
Expected to vest restricted stock weighted-average remaining contractual term (in years)	343 days
Non-vested restricted stock aggregate intrinsic value	$ 9,216
Expected to vest restricted stock aggregate intrinsic value	5,975
Fair value of restricted stock and stock units vested during the period	$ 4,200	$ 2,500	$ 1,100

CAPITAL STOCK, Employee Stock P

CAPITAL STOCK, Employee Stock Purchase Plan (Details) - $ / shares	4 Months Ended	12 Months Ended
	Apr. 30, 2008	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Stock Purchase Plan [Abstract]
Employee purchase price, percent of market value	85.00%
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		2,213,283
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		343,613
Weighted-average assumptions and fair value of shares issued under the ESPP
Expected dividend yield (in hundredths)		0.00%	0.00%	0.00%
Risk-free interest rate (in hundredths)		0.03%	0.09%	0.09%
Expected volatility (in hundredths)		37.00%	35.00%	51.00%
Expected life (in years)		88 days	62 days	91 days
Weighted-average fair value of shares issued (in dollars per share)		$ 2.15	$ 2.02	$ 1
Shares issued under the ESPP (in shares)		98,300	0	27,936
Average price of shares issued (in dollars per share)		$ 10.17	$ 0	$ 6.29

CAPITAL STOCK, Allocated Share-

CAPITAL STOCK, Allocated Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stock-Based Compensation Expense [Abstract]
Allocated share-based compensation expense	$ 9,514	$ 11,513	$ 6,917
Expected future amortization of unrecognized compensation cost [Abstract]
Total unrecognized compensation cost related to non-vested stock-based compensation awards	9,800
2,016	6,000
2,017	3,000
2,018	$ 800
Weighted-average recognition period of total unrecognized compensation cost (in years)	1 year
Cost of Products Revenues [Member]
Stock-Based Compensation Expense [Abstract]
Allocated share-based compensation expense	$ 199	397	360
Cost of Services Revenues [Member]
Stock-Based Compensation Expense [Abstract]
Allocated share-based compensation expense	624	279	436
Research and Development Expense [Member]
Stock-Based Compensation Expense [Abstract]
Allocated share-based compensation expense	461	502	582
Marketing and Selling Expense [Member]
Stock-Based Compensation Expense [Abstract]
Allocated share-based compensation expense	1,785	3,658	1,778
General and Administrative Expense [Member]
Stock-Based Compensation Expense [Abstract]
Allocated share-based compensation expense	$ 6,445	$ 6,677	$ 3,761
Director [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Annualized estimated forfeiture rates	0.00%
Management [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Annualized estimated forfeiture rates	10.00%
Other Employees [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Annualized estimated forfeiture rates	15.00%
Maximum [Member] | Employee Stock Option [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
401(k) Plan [Member]
Employee Benefit Plans [Abstract]
Contributions to the plan	$ 2.3	$ 2.2	$ 2.2
International Retirement and Post-employment Plans [Member]
Employee Benefit Plans [Abstract]
Contributions to international employees retirement and post-employment plans	$ 2.2	$ 2	$ 1.2

EMPLOYEE BENEFIT PLANS Deferred

EMPLOYEE BENEFIT PLANS Deferred Compensation Plans (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Management and Directors Deferred Compensation Plan [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Assets of the deferred compensation plan	$ 0.6	$ 1.2
Acquired Individual Deferred Compensation Arrangement [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Assets of the deferred compensation plan	3
Liabilities of deferred compensation plan	$ 7.3	$ 4.7

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount									$ 198	$ 5,921	$ 8,432
Effective Income Tax Rate Reconciliation, Tax Credit, Amount									(2,972)	(1,589)	(1,482)
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount									(4,055)	(6,047)	(10,542)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount									2,303	771	516
Effective Income Tax Rate Reconciliation, Deduction, Amount									(6,493)	0	0
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount									9,104	3,132	6,015
Cumulative amount of undistributed earnings of foreign subsidiaries	$ 38,500								38,500
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Unrecognized tax benefits at beginning of period				$ 25,847				$ 24,729	25,847	24,729	22,629
Increases for tax positions taken during a prior period									148	1,118	2,205
Decreases related to the lapse of applicable statutes of limitations											(105)
Unrecognized tax benefits at end of period	25,995				$ 25,847				25,995	25,847	24,729
Deferred Tax Assets, Operating Loss Carryforwards, Components [Abstract]
Unrecognized tax benefits including the impact of penalties and interest	26,000				25,800				26,000	25,800	24,700
Unrecognized tax benefits that would impact effective tax rate	3,200				800				3,200	800	800
Current tax expense (benefit):
Net cash payments for income taxes									2,251	2,146	2,173
(Benefit) provision for income taxes	2,306	$ 768	$ (5,550)	561	761	$ 365	$ 622	440	(1,915)	2,188	2,939
Federal									115	14	(104)
State									3	83	114
Foreign benefit of net operating losses									(180)	(180)	(170)
Other foreign									3,734	2,217	2,369
Total current tax expense (benefit)									3,672	2,134	2,209
Deferred tax benefit:
Federal and state									(6,493)	0	0
Other foreign									906	54	730
Total deferred tax benefit									(5,587)	54	730
Income (loss) before income taxes:
United States									(23,977)	(6,864)	(16,414)
Foreign									24,542	23,780	40,506
Income before income taxes	$ (2,079)	$ 11,886	$ (9,634)	$ 392	$ (4,308)	$ 14,605	$ (2,717)	$ 9,336	$ 565	$ 16,916	$ 24,092

INCOME TAXES Deferred Tax Asset

INCOME TAXES Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred Tax Liability [Line Items]
Tax credit and net operating loss carryforwards	$ 318,471	$ 290,523
Allowances for bad debts	372	231
Revenue	54,475	63,916
Costs and expenses	34,116	29,004
Inventories	7,576	7,004
Deferred Tax Assets, Goodwill and Intangible Assets	9,799	13,667
Gross deferred tax assets	424,809	404,345
Valuation allowance	(406,123)	(398,733)
Deferred tax assets after valuation allowance	18,686	5,612
Costs and expenses	(5,654)	(3,540)
Acquired intangible assets	(8,554)	0
Other	(5,910)	0
Gross deferred tax liabilities	(20,118)	(3,540)
Net deferred tax (liabilities) assets	(1,432)	2,072
Long-term deferred tax assets, net (in other assets)	2,011	2,208
Long-term deferred tax liabilities, net	3,443	$ (136)
Deferred tax assets related to exercise of employee stock options excluded from deferred tax schedule	33,700
US Federal and State [Member]
Deferred Tax Liability [Line Items]
Tax credit carry forwards	53,100
Net operating loss carryforwards	745,600
Foreign [Member]
Deferred Tax Liability [Line Items]
Tax credit carry forwards	3,700
Net operating loss carryforwards	33,800
Valuation allowance, tax credits	3,700
Valuation allowance, net operating losses	$ 23,100

INCOME TAXES Deferred Tax Liabi

INCOME TAXES Deferred Tax Liability Not Recognized (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Liability [Line Items]
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 3.2	$ 0.8	$ 0.8
Unrecognized tax benefits including penalties and interest	26	$ 25.8	$ 24.7
Cumulative amount of undistributed earnings of foreign subsidiaries	$ 38.5

RESTRUCTURING COSTS AND ACCRU79

RESTRUCTURING COSTS AND ACCRUALS (Details) $ in Thousands	2 Months Ended		3 Months Ended								7 Months Ended	9 Months Ended	12 Months Ended			19 Months Ended
	Feb. 29, 2016USD ($)position	Dec. 31, 2013USD ($)position	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2013USD ($)position	Dec. 31, 2012USD ($)position	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Jun. 30, 2017USD ($)	Jan. 01, 2016USD ($)
Restructuring accrual [Roll Forward]
Accrual balance at beginning of year	$ 7,180					$ 2,343				$ 8,501			$ 2,343	$ 8,501	$ 15,731
New restructuring charges													5,766	0	3,539
Revisions of estimated liabilities													539	(165)	1,831
Accretion													226	565	612
Cash payments													(1,616)	(6,512)	(13,205)
Foreign exchange impact on ending balance													(78)	(46)	(7)
Accrual balance at end of period		$ 8,501	$ 7,180				$ 2,343				$ 8,501	$ 15,731	7,180	2,343	8,501
Restructuring charges			5,766	$ 0	$ 539	0	0	$ 0	$ (165)	0			6,305	(165)	5,370
Facilties-related accuals - noncurrent			647				1,334						647	1,334
Employee-Related [Member]
Restructuring accrual [Roll Forward]
Accrual balance at beginning of year	5,509					58				2,399			58	2,399	4,298
New restructuring charges													5,766	0	3,539
Revisions of estimated liabilities													0	0	50
Accretion													0	0	0
Cash payments													(315)	(2,340)	(5,469)
Foreign exchange impact on ending balance													0	(1)	(19)
Accrual balance at end of period		2,399	5,509				58				2,399	4,298	5,509	58	2,399
Facilities-Related [Member]
Restructuring accrual [Roll Forward]
Accrual balance at beginning of year	1,671					$ 2,285				$ 6,102			2,285	6,102	11,433
New restructuring charges													0	0	0
Revisions of estimated liabilities													539	(165)	1,781
Accretion													226	565	612
Cash payments													(1,301)	(4,172)	(7,736)
Foreign exchange impact on ending balance													(78)	(45)	12
Accrual balance at end of period		6,102	1,671				2,285				$ 6,102	$ 11,433	1,671	2,285	6,102
Facilities-related accruals - current			1,000				1,000						1,000	1,000
Facilties-related accuals - noncurrent			600				$ 1,300						600	$ 1,300
Restructuring Plan 2016 [Member] | Employee-Related [Member]
Restructuring accrual [Roll Forward]
Restructuring charges			5,800
Restructuring Plan 2013 [Member] | Employee-Related [Member]
Restructuring accrual [Roll Forward]
Number of positions eliminated | position											31
Severance costs		$ 1,700									$ 1,700
Restructuring Plan 2013 [Member] | Employee-Related [Member] | Hardware Shared Services Group [Member]
Restructuring accrual [Roll Forward]
Number of positions eliminated | position		29
Restructuring Plan 2013 [Member] | Employee-Related [Member] | Supply and Technology Group [Member]
Restructuring accrual [Roll Forward]
Number of positions eliminated | position		15
Restructuring Plan 2013 [Member] | Employee-Related [Member] | Engineering Department [Member]
Restructuring accrual [Roll Forward]
Number of positions eliminated | position		4
Restructuring Plan 2012 [Member] | Employee-Related [Member]
Restructuring accrual [Roll Forward]
Number of positions eliminated | position												280
Severance costs												$ 13,900			100
Restructuring Plan 2012 [Member] | Facilities-Related [Member]
Restructuring accrual [Roll Forward]
Revisions of estimated liabilities					$ 500				$ 200
Non-cash write-offs												1,400
Restructuring plan, estimate revision															$ 1,800
Restructuring costs, closure of facilities												8,600
Deferred rent liability write-off												$ 1,000
Restructuring Plan 2008 [Member] | Facilities-Related [Member]
Restructuring accrual [Roll Forward]
Accrual balance at beginning of year	$ 300
Accrual balance at end of period			$ 300										$ 300
Subsequent Event [Member] | Restructuring Plan 2016 [Member]
Restructuring accrual [Roll Forward]
Estimated restructuring-related cash expenditures																$ 25,000
Estimated restructuring charges																$ 14,000
Restructuring-related estimated cost savings																	$ 68,000
Number of positions eliminated | position	111

PRODUCT AND GEOGRAPHIC INFORM80

PRODUCT AND GEOGRAPHIC INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting, Revenue Reconciling Item [Line Items]
Products									$ 336,371	$ 378,627	$ 395,531
Services									169,224	151,624	167,881
Total net revenues	$ 138,806	$ 137,436	$ 109,767	$ 119,586	$ 128,196	$ 142,429	$ 124,644	$ 134,982	505,595	530,251	563,412
Long-lived assets	42,604				34,410				42,604	34,410
United States [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total net revenues									185,109	193,060	218,154
Long-lived assets	30,684				30,465				30,684	30,465
Other Americas [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total net revenues									37,081	45,342	43,131
Europe, Middle East and Africa [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total net revenues									206,192	217,767	214,441
Asia-Pacific [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total net revenues									77,213	74,082	87,686
Other Countries [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Long-lived assets	$ 11,920				$ 3,945				11,920	3,945
Video products and solutions net revenues [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Products									201,559	233,464	243,173
Audio products and solutions net revenues [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Products									$ 134,812	$ 145,163	$ 152,358

LONG TERM DEBT AND CREDIT AGR81

LONG TERM DEBT AND CREDIT AGREEMENT (Details) - USD ($) $ in Thousands	Feb. 26, 2016	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 15, 2015
Credit Facilities [Line Items]
Interest Expense			$ 6,346	$ 1,771	$ 1,574
Increase (Decrease) in Deferred Income Taxes			6,693	(69)	(730)
Capped Call Transaction Costs			(10,125)	0	0
Long-term debt			95,950	0
Repayments of Lines of Credit			65,500	$ 25,500	$ 0
Convertible Debt [Member]
Credit Facilities [Line Items]
Convertible Notes Payable, Noncurrent			$ 125,000			$ 125,000
Net Proceeds from Issuance of Convertible Notes Payable						120,300
Debt Instrument, Convertible, Terms of Conversion Feature			The Notes are convertible into cash, shares of the Company’s common stock or a combination of cash and shares of common stock, at the Company’s election, based on an initial conversion rate, subject to adjustment, of 45.5840 shares per $1,000 principal amount of Notes, which is equal to an initial conversion price of $21.94 per share. Prior to December 15, 2019, the Notes are convertible only in the following circumstances: (1) during any calendar quarter commencing after September 30, 2015, if the last reported sale price of the Company’s common stock is greater than or equal to 130% of the applicable conversion price for at least 20 trading days during a period of 30 consecutive trading days ending on the last trading day of the preceding calendar quarter; (2) during the five business day period after any five consecutive trading day period (the “Measurement Period”) in which the trading price per $1,000 principal amount of Notes for each trading day in the Measurement Period was less than 98% of the product of the last reported sale price of the Company’s common stock and the conversion rate on such trading day; or (3) upon the occurrence of specified corporate transactions.
Convertible Debt, Noncurrent			$ 95,950			$ 96,700
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt, Subsequent Adjustments		$ 28,300
Debt Instrument, Interest Rate, Effective Percentage						7.66%
Accretion of Discount			2,900
Interest Expense			4,300
Increase (Decrease) in Deferred Income Taxes		$ 6,500
Convertible Notes Payable Transaction Costs			$ (3,641)
Convertible Debt [Member] | Capped call [Member]
Credit Facilities [Line Items]
Debt Instrument, Call Feature			The Capped Call has a strike price of $21.94 and a cap price of $26.00 and is exercisable by the Company when and if the Notes are converted.
Capped Call Transaction Costs			$ 10,100
Line of credit [Member] | KeyBank National Association [Member]
Credit Facilities [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 35,000
Subsequent Event [Member] | Cerberus Business Finance [Member]
Credit Facilities [Line Items]
Credit facilities, interest rate description	Interest accrues on outstanding borrowings under the Credit Facility and the Term Loan at a rate of either the LIBOR Rate (as defined in the Financing Agreement) plus 6.75% or a Reference Rate (as defined in the Financing Agreement) plus 5.75%, at the option of the Company. The Company must also pay to the Lenders, on a monthly basis, an unused line fee at a rate of 0.5% per annum.
Line of Credit Facility, Frequency of Payments	The Company may prepay all or any portion of the Term Loan prior to its stated maturity, subject to the payment of certain fees based on the amount repaid. The Term Loan requires quarterly principal payments of $1.25 million commencing in June 2016. The Term Loan also requires the Company to use excess cash, as defined in the Financing Agreement, to repay outstanding principal
Debt Instrument, Covenant Description	The Financing Agreement contains customary representations and warranties, covenants, mandatory prepayments, and events of default under which the Company’s payment obligations may be accelerated.  The Financing Agreement includes covenants requiring the Company to maintain a Leverage Ratio (defined as the ratio of (a) consolidated total funded indebtedness to (b) consolidated Adjusted EBITDA) of no greater than 4.35:1.00 for the four quarters ending June 30, 2016, 5.40:1.00 for the four quarters ending September 30, 2016, 4.20:1.00 for the four quarters ending December 31, 2016 and thereafter declining over time from 3.50:1.00 to 2.50:1.00.  The Financing Agreement also restricts the Company from making capital expenditures in excess of $20,000,000 in any fiscal year.
Line of Credit Facility, Collateral	The Company granted a security interest on substantially all of their assets to secure the obligations under the Credit Facility and the Term Loan.
Debt Instrument, Restrictive Covenants	The Financing Agreement contains restrictive covenants that are customary for an agreement of this kind, including, for example, covenants that restrict the Company from incurring additional indebtedness, granting liens, making investments and restricted payments, making acquisitions, paying dividends and engaging in transactions with affiliates.
Subsequent Event [Member] | Long-term debt [Member] | Cerberus Business Finance [Member]
Credit Facilities [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 100,000
Long-term debt	100,000
Subsequent Event [Member] | Line of credit [Member] | Cerberus Business Finance [Member]
Credit Facilities [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000
Convertible Debt [Member]
Credit Facilities [Line Items]
Convertible Notes Payable Transaction Costs						$ 4,700
Convertible Debt [Member] | Interest Expense [Member]
Credit Facilities [Line Items]
Convertible Notes Payable Transaction Costs						3,600
Convertible Debt [Member] | Equity [Member]
Credit Facilities [Line Items]
Convertible Notes Payable Transaction Costs						$ 1,100

LONG TERM DEBT AND CREDIT AGR82

LONG TERM DEBT AND CREDIT AGREEMENT Carrying Value of Notes Payable (Details) - Convertible Debt [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Jun. 15, 2015
Convertible Notes Payable, Noncurrent		$ 125,000	$ 125,000
Debt Instrument, Unamortized Discount		(28,299)
Convertible Notes Payable Transaction Costs		(3,641)
Convertible Notes Payable Accumulated Accretion		2,890
Convertible Debt, Noncurrent		95,950	$ 96,700
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt, Subsequent Adjustments	$ 28,300
Debt Instrument, Interest Rate, Effective Percentage			7.66%
Accretion of Discount		$ 2,900
Debt Instrument, Interest Rate, Stated Percentage			2.00%

QUARTERLY RESULTS (UNAUDITED)83

QUARTERLY RESULTS (UNAUDITED) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net revenues	$ 138,806	$ 137,436	$ 109,767	$ 119,586	$ 128,196	$ 142,429	$ 124,644	$ 134,982	$ 505,595	$ 530,251	$ 563,412
Cost of revenues	54,912	47,672	43,306	47,492	50,548	52,788	50,420	50,665
Cost of products									131,881	143,765	159,264
Cost of services									61,501	60,656	63,177
Amortization of intangible assets	1,950	1,950	163	0	0	0	0	50	4,063	50	1,468
Gross profit	81,944	87,814	66,298	72,094	77,648	89,641	74,224	84,267	308,150	325,780	339,503
Operating expenses:
Research and development	24,190	25,225	23,310	23,173	23,212	22,154	22,070	22,954	95,898	90,390	95,249
Marketing and selling	30,091	31,564	32,811	28,045	34,527	31,410	34,297	32,815	122,511	133,049	133,890
General and administrative	21,463	15,834	17,425	19,387	22,222	20,644	19,984	18,331	74,109	81,181	77,578
Amortization of intangible assets	786	786	408	374	375	373	398	480	2,354	1,626	2,648
Restructuring costs (recoveries), net	5,766	0	539	0	0	0	(165)	0	6,305	(165)	5,370
Total operating expenses	82,296	73,409	74,493	70,979	80,336	74,581	76,584	74,580	301,177	306,081	314,735
Operating (loss) income	(352)	14,405	(8,195)	1,115	(2,688)	15,060	(2,360)	9,687	6,973	19,699	24,768
Other (expense) income, net	(1,727)	(2,519)	(1,439)	(723)	(1,620)	(455)	(357)	(351)	(175)	(1,138)	343
(Loss) income before income taxes	(2,079)	11,886	(9,634)	392	(4,308)	14,605	(2,717)	9,336	565	16,916	24,092
Provision for (benefit from) income taxes	2,306	768	(5,550)	561	761	365	622	440	(1,915)	2,188	2,939
Net (loss) income	$ (4,385)	$ 11,118	$ (4,084)	$ (169)	$ (5,069)	$ 14,240	$ (3,339)	$ 8,896	$ 2,480	$ 14,728	$ 21,153
(Loss) income per common share - basic and diluted	$ (0.11)	$ 0.28	$ (0.10)	$ 0	$ (0.13)	$ 0.36	$ (0.09)	$ 0.23	$ 0.06	$ 0.38	$ 0.54
Weighted-average common shares outstanding - basic	39,439	39,231	39,635	39,387	39,234	39,133	39,119	39,099	39,423	39,147	39,044
Weighted-average common shares outstanding - diluted	39,439	39,750	39,635	39,387	39,234	39,201	39,119	39,122	40,380	39,267	39,070