Mattson Technology (MTSN) 10-Q 6 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 29, 2013	Nov. 01, 2013
Entity Information [Line Items]	'	'
Entity Registrant Name	'MATTSON TECHNOLOGY INC	'
Entity Central Index Key	'0000928421	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	29-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	59,090,067
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Net sales	$33,840	$20,398	$78,651	$105,786
Cost of sales	22,416	12,664	54,392	67,863
Gross profit	11,424	7,734	24,259	37,923
Operating expenses:	'	'	'	'
Research, development and engineering	4,082	5,217	12,565	17,638
Selling, general and administrative	6,572	8,205	21,074	28,777
Restructuring charges	1,000	453	3,662	2,004
Total operating expenses	11,654	13,875	37,301	48,419
Loss from operations	-230	-6,141	-13,042	-10,496
Interest income (expense), net	-163	36	-284	106
Other income (expense), net	-35	-45	-111	60
Loss before income taxes	-428	-6,150	-13,437	-10,330
Provision for (benefit from) income taxes	-16	-116	50	169
Net loss	($412)	($6,034)	($13,487)	($10,499)
Net loss per share:	'	'	'	'
Basic and diluted (in usd per share)	($0.01)	($0.10)	($0.23)	($0.18)
Shares used in computing net loss per share:	'	'	'	'
Basic and Diluted (in shares)	59,024	58,586	58,881	58,504

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Net loss	($412)	($6,034)	($13,487)	($10,499)
Other comprehensive income (loss), net of tax	'	'	'	'
Foreign currency translation adjustments	368	428	235	343
Unrealized investment gain	0	8	-29	23
Other comprehensive income (loss)	368	436	206	366
Comprehensive loss	($44)	($5,598)	($13,281)	($10,133)

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$11,629	$14,354
Restricted cash	2,082	1,877
Accounts receivable, net of allowance for doubtful accounts of $586 as of September 29, 2013 and $541 as of December 31, 2012	30,735	15,660
Advance billings	2,976	1,720
Inventories	31,215	33,309
Prepaid expenses and other current assets	2,726	4,561
Total current assets	81,363	71,481
Property and equipment, net	6,369	7,387
Intangibles, net	313	500
Other assets	838	701
Total assets	88,883	80,069
Current liabilities:	'	'
Accounts payable	17,472	11,767
Accrued compensation and benefits	3,301	4,496
Deferred revenues, current	6,374	6,189
Revolving credit facility	20,000	0
Other current liabilities	4,345	7,518
Total current liabilities	51,492	29,970
Deferred revenues, non-current	2,399	3,059
Other long-term liabilities	3,627	3,748
Total liabilities	57,518	36,777
Commitments and contingencies (Note 7)	'	'
Stockholders' equity:	'	'
Preferred stock, 2,000 shares authorized; none issued and outstanding	0	0
Common stock, par value $0.001, 120,000 shares authorized; 63,238 shares issued and 59,057 shares outstanding as of September 29, 2013; 62,908 shares issued and 58,727 shares outstanding as of December 31, 2012	63	63
Additional paid-in capital	653,395	652,041
Accumulated other comprehensive income	21,213	21,007
Treasury stock, 4,181 shares as of September 29, 2013 and December 31, 2012	-37,986	-37,986
Accumulated deficit	-605,320	-591,833
Total stockholders' equity	31,365	43,292
Total liabilities and stockholders' equity	$88,883	$80,069

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
Current assets	'	'
Accounts receivable allowance for doubtful accounts	$586	$541
Stockholders' equity:	'	'
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	63,238,000	62,908,000
Common stock, shares outstanding	59,057,000	58,727,000
Treasury stock, shares	4,181,000	4,181,000

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net loss	($13,487)	($10,499)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	3,146	2,760
Stock-based compensation	1,057	1,128
Deferred income taxes	-478	105
Other non-cash items	118	-71
Changes in assets and liabilities:	'	'
Accounts receivable	-15,079	14,029
Advance billings	-1,256	4,247
Inventories	759	-4,345
Prepaid expenses and other current assets	1,957	3,476
Other assets	60	183
Accounts payable	5,665	-6,065
Accrued compensation and benefits and other current liabilities	-3,761	-4,137
Deferred revenue	-475	-6,501
Other liabilities	231	-1,507
Net cash used in operating activities	-21,543	-7,197
Cash flows from investing activities:	'	'
Increase in restricted cash	-201	0
Purchases of property and equipment	-1,126	-1,249
Net cash used in investing activities	-1,327	-1,249
Cash flows from financing activities:	'	'
Proceeds from revolving credit facility, net of borrowing costs	19,610	0
Proceeds from issuance of common stock, net	296	267
Net cash provided by financing activities	19,906	267
Effect of exchange rate changes on cash and cash equivalents	239	223
Net decrease in cash and cash equivalents	-2,725	-7,956
Cash and cash equivalents, beginning of period	14,354	31,073
Cash and cash equivalents, end of period	$11,629	$23,117

BASIS_OF_PRESENTATION_AND_SIGN

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 29, 2013
Accounting Policies [Abstract]	'
Basis of Presentation and Significant Accounting Policies	'
	BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	Mattson Technology, Inc. (referred to in this Quarterly Report on Form 10-Q as "Mattson," "we," "us," or "our") was incorporated in California in 1988 and reincorporated in Delaware in 1997. We design, manufacture, market and globally support semiconductor wafer processing equipment used in the fabrication of integrated circuits.
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by such accounting principles for complete financial statements. In the opinion of management, all adjustments (which include normal recurring adjustments) considered necessary to present fairly each of the statement of financial position as of September 29, 2013, the results of operations for the three and nine months ended September 29, 2013 and September 30, 2012, statements of comprehensive loss for the three and nine months ended September 29, 2013 and September 30, 2012, and the statements of cash flows for the nine months ended September 29, 2013 and September 30, 2012, as applicable, have been made. The condensed consolidated balance sheet as of December 31, 2012 has been derived from our audited financial statements as of such date, but does not include all disclosures required by U.S. GAAP. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements for the year ended December 31, 2012, which are included in the Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 15, 2013.
	The condensed consolidated financial statements include the accounts of Mattson Technology, Inc. and our wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated.
	The results of operations for the three and nine months ended September 29, 2013 are not necessarily indicative of results that may be expected for the entire year ending December 31, 2013.
	Fiscal Year
	Our fiscal year ends on December 31. We close our first fiscal quarter on the Sunday closest to March 31. Our second and third fiscal quarters are each 13 weeks long and our fourth quarter closes on December 31.
	Use of Estimates
	The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported periods. We evaluate our estimates on an ongoing basis, including those related to the useful lives and fair value of long-lived assets, estimates used to determine facility lease loss liabilities, measurement of warranty obligations, valuation allowances for deferred tax assets, the fair value of stock-based compensation, estimates for allowance for doubtful accounts, and valuation of excess and obsolete inventories. Our estimates and assumptions can be subjective and complex and consequently actual results could differ materially from those estimates.
	Liquidity and Management Plans
	As of September 29, 2013 we had cash, cash equivalents and restricted cash of $13.7 million and working capital of $29.9 million. On April 12, 2013, we entered into a three-year $25.0 million senior secured revolving credit facility (the "Credit Facility") with Silicon Valley Bank. Under the Credit Facility, advances are available based on (i) the achievement of certain quarterly EBITDA levels, and (ii) a borrowing base formula equal to the sum of up to (a) 80 percent of eligible accounts receivable and advance billings and (b) 30 percent of eligible inventory, minus any reserves established by the bank. As of September 29, 2013, we had $20 million outstanding under the Credit Facility at an annual interest rate of 4.75 percent, which is variable and represents the greater of the Federal Funds Effective Rate plus 0.5 percent or the prime rate plus 1.5 percent.
	We believe our available financial resources are sufficient to fund our working capital and other capital requirements over the course of the next twelve months. Our operations require careful management of our cash and working capital balances. Our liquidity is affected by many factors including, among others, fluctuations in our net sales, gross profits and operating expenses, as well as changes in our operating assets and liabilities. The cyclicality of the semiconductor industry makes it difficult to predict our future liquidity needs with certainty. Any upturn in the semiconductor industry would result in short-term uses of cash to fund inventory purchases. In addition, any ineffectiveness in our cost reduction efforts may cause us to incur additional losses in the future and lower our cash balances. Historically, we have relied on a combination of fundraising from the sale and issuance of equity securities (such as our common stock offering in May 2011), and cash generated from product, service and royalty revenues to provide funding for our operations.
	We periodically review our liquidity position and expect to opportunistically raise additional funds to support our working capital requirements and operating expenses, or for other requirements. We may seek such funding from a combination of sources including, but not limited to, the issuance of equity or debt securities through public or private financings. These financing options may not be available on a timely basis, or on terms acceptable to us, and could be dilutive to our stockholders. The availability of additional financing will depend on a variety of factors, including among others, market conditions, the general availability of credit, our credit ratings, and our ability to maintain our listing on NASDAQ.
	We will continue to review our operations and take further actions, as necessary, to minimize the cash used in operations and retain sufficient liquidity to fund our operating activities. However, there can be no guarantee that we will be able to raise additional funds on terms acceptable to us, or at all.
	Recent Accounting Pronouncements
	In July 2012, the Financial Accounting Standards Board ("FASB") amended its existing guidance for goodwill and other intangible assets. This authoritative guidance gives companies the option to first perform a qualitative assessment to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired. To perform a qualitative assessment, a company must identify and evaluate changes in economic, industry and company-specific events and circumstances that could affect the significant inputs used to determine the fair value of an indefinite-lived intangible asset. If a company determines that it is more likely than not that the fair value of such an asset exceeds its carrying amount, it would not need to calculate the fair value of the asset in that year. We adopted this update as of January 1, 2013, and this adoption did not have a material impact on our financial position.
	In February 2013, the FASB issued Accounting Standards Update ("ASU") 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income ("AOCI"). This standard requires reporting, in one place, information about reclassifications out of AOCI by component. An entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income, but only if the amount is reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified to net income in their entirety, an entity is required to cross-reference to other currently required disclosures that provide additional detail about those amounts. The information required by this standard must be presented in one place, either parenthetically on the face of the financial statements by income statement line item or in a note. We adopted this accounting guidance in the first quarter of 2013 and this adoption did not have a material impact on our financial position or results of operations.
	In March 2013, the FASB issued ASU No. 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity, which addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. ASU 2013-05 will be effective prospectively in fiscal 2014. We are evaluating the potential impact of this adoption on our consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. This update clarifies that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. This accounting guidance is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. Retrospective application is permitted. We are evaluating the potential impact of this adoption on our consolidated financial statements.
	There were no other recent accounting pronouncements or changes in accounting pronouncements during the nine months ended September 29, 2013 compared to the recent accounting pronouncements described in our Annual Report on Form 10-K for the fiscal year ended December 31, 2012, that are of significance or potential significance to us.

BALANCE_SHEET_DETAILS

BALANCE SHEET DETAILS	9 Months Ended
	Sep. 29, 2013
Balance Sheet Related Disclosures [Abstract]	'
Balance Sheet Details	'
	BALANCE SHEET DETAILS
	We had restricted cash of $2.1 million and $1.9 million as of September 29, 2013 and December 31, 2012, respectively, which is related to secured standby letters of credit provided to certain landlords and vendors. See Note 7. Commitments and Contingencies of the Notes to condensed consolidated financial statements.
	Components of inventories as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Inventories:
	Purchased parts and raw materials	$	19,251		$	20,820
	Work-in-process	4,756			3,186
	Finished goods	7,208			9,303
		$	31,215		$	33,309
	Components of prepaid expenses and other current assets as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Prepaid expenses and other current assets:
	Prepaid value-added tax	$	1,152		$	1,133
	Retirement insurance - foreign employees	54			1,432
	Other current assets	1,520			1,996
		$	2,726		$	4,561
	Components of property and equipment as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Property and equipment, net:
	Machinery and equipment	$	43,614		$	43,853
	Furniture and fixtures	9,976			9,985
	Leasehold improvements	18,835			18,035
		72,425			71,873
	Less: accumulated depreciation	(66,056		)	(64,486		)
		$	6,369		$	7,387
	Components of other current liabilities as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Other current liabilities:
	Warranty	$	1,535		$	1,691
	Value-added tax	128			435
	Restructuring - short-term	1,036			3,437
	Other	1,646			1,955
		$	4,345		$	7,518

FAIR_VALUE_MEASUREMENT

FAIR VALUE MEASUREMENT	9 Months Ended
	Sep. 29, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
	FAIR VALUE MEASUREMENT
	We measure certain assets and liabilities at fair value, which is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The authoritative guidance on fair value measurements establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
	Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities.
	Level 2. Include other inputs that are directly or indirectly observable in the marketplace.
	Level 3. Unobservable inputs that are supported by little or no market activities.
	Our money market funds are classified within Level 1 of the fair value hierarchy, as these instruments are valued using quoted market prices. Specifically, we value our investments in money market securities and certificates of deposit on quoted market prices in active markets. As of September 29, 2013 and December 31, 2012, we had no assets or liabilities classified within Level 2 or Level 3 and there were no transfers of instruments between Level 1, Level 2 and Level 3 regarding fair value measurement.
	Cash and cash equivalents and restricted cash are carried at fair value. Accounts receivable and accounts payable are valued at their carrying amounts, which approximate fair value due to their short-term nature.
	Assets and Liabilities Measured at Fair Value on a Recurring Basis
	Assets and liabilities measured at fair value on a recurring basis are shown in the table below by their corresponding balance sheet caption and consisted of the following types of instruments as of September 29, 2013 and December 31, 2012 (in thousands):
		September 29, 2013				December 31, 2012
		Fair Value Measurements at				Fair Value Measurements at
		Reporting Date Using				Reporting Date Using
		(Level 1)		Total		(Level 1)		Total
	Assets measured at fair value:
	Cash equivalents and restricted cash:
	Money market funds	$	1,880	$	1,880	$	3,004	$	3,004
	Other assets:
	Equity instruments	—		—		44		44
	Total assets measured at fair value	$	1,880	$	1,880	$	3,048	$	3,048
	Liabilities measured at fair value:
	Other liabilities:
	Deferred compensation liabilities	$	—	$	—	$	44	$	44
	Total liabilities measured at fair value	$	—	$	—	$	44	$	44
	Equity instruments in the preceding table represent plan assets under our deferred compensation plan, which offset corresponding deferred compensation plan liabilities as of the dates presented

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 29, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]	'
Intangible Assets	'
	INTANGIBLE ASSETS
	Identified intangible assets consisted of the following as of September 29, 2013 and December 31, 2012 (in thousands):
		September 29,			December 31,
		2013			2012
	Intangibles, net:
	Developed technology	$	1,250		$	1,250
	Accumulated amortization	(937		)	(750		)
		$	313		$	500
	Amortization expense for intangibles was $0.1 million for each of the three months ended September 29, 2013 and September 30, 2012. Amortization expense for intangibles was $0.2 million for each of the nine months ended September 29, 2013 and September 30, 2012.
	Estimated future amortization expense of our intangible assets as of September 29, 2013 is as follows (in thousands):
	Years ending December 31,		Amount
	Remainder of 2013		$	63
	2014		250
	Total		$	313

REVOLVING_CREDIT_FACILITY_Note

REVOLVING CREDIT FACILITY (Notes)	9 Months Ended
	Sep. 29, 2013
Debt Disclosure [Abstract]	'
Revolving Credit Facility	'
	REVOLVING CREDIT FACILITY
	On April 12, 2013, we entered into a three-year $25.0 million senior secured revolving credit facility with Silicon Valley Bank. Under the Credit Facility, advances are available based on (i) the achievement of certain quarterly levels of our consolidated EBITDA, as defined in the Credit Facility, and (ii) a borrowing base formula equal to the sum of up to (a) 80 percent of eligible accounts receivable and advance billings and (b) 30 percent of eligible inventory, minus any reserves established by the bank. At September 29, 2013, we had $20.0 million outstanding under the Credit Facility.
	In the absence of an event of default, any amounts outstanding under the Credit Facility may be repaid and re-borrowed anytime until the maturity date, which is April 12, 2016.
	At our option, the borrowings under the Credit Facility can bear interest at an Alternate Base Rate (“ABR”) or Eurodollar Rate. ABR loans bear interest at a per annum rate equal to the greater of the Federal Funds Effective Rate plus 0.50 percent or the prime rate, plus an applicable margin that varies between 0.25 percent and 1.50 percent depending on our consolidated EBITDA for the four fiscal quarters most recently ended. Eurodollar loans bear interest at a margin over British Bankers' Association LIBOR Rate divided by 1 minus Eurocurrency Reserve Requirements. The applicable margin on Eurodollar loan varies between 3.25 percent and 4.50 percent depending on our consolidated EBITDA for the four fiscal quarters most recently ended. As of September 29, 2013, the effective interest rate on our outstanding borrowings was 4.75 percent, which is variable and represents the greater of the Federal Funds Effective Rate plus 0.50 percent or the prime rate, plus 1.5 percent. If an event of default occurs under the Credit Facility, the interest rate will increase by 2.0 percent per annum.
	The obligations under the Credit Facility are guaranteed by Mattson International, Inc., our wholly-owned subsidiary (together with Mattson, collectively referred to as the “Loan Parties”), and are secured by substantially all of the assets of the Loan Parties, including a pledge of the capital stock holdings of the Loan Parties in certain of our direct subsidiaries.
	The Credit Facility contains customary affirmative covenants and negative covenants including financial covenants requiring us and our subsidiaries to maintain a minimum level of consolidated EBITDA, for two consecutive quarters, and a minimum quick ratio, as well as restrictions on liens, investments, indebtedness, fundamental changes, sale leaseback transactions, swap agreements, accounting changes, dispositions of property, making certain restricted payments (including restrictions on dividends and stock repurchases), entering into new lines of business, and transactions with affiliates.
	The obligations under the Credit Facility may be accelerated upon the occurrence of an event of default under the Credit Facility, which includes customary events of default, including payment defaults, defaults in the performance of affirmative and negative covenants, the material inaccuracy of representations or warranties, bankruptcy and insolvency related defaults, defaults relating to matters such as ERISA, judgments, and a change of control. Due to the potential for acceleration of obligations under the Credit Facility upon the occurrence of certain events, some of which are outside our control, borrowings under the Credit Facility are classified within current liabilities in the Condensed Consolidated Balance Sheets.
	As of September 29, 2013, we were required to maintain a minimum consolidated quick ratio, as defined in the Credit Facility, of 0.75 to 1.0 and a minimum consolidated EBITDA of negative $3.0 million for the two consecutive quarters ended September 29, 2013. As of September 29, 2013, we were in compliance with our financial covenants.
	We incurred $0.4 million debt issuance costs in connection with the Credit Facility, which will be amortized over the three-year term of the Credit Facility. In addition we pay monthly commitment fees, equal to 0.375 percent per annum, on the unused portion of the Credit Facility.

RESTRUCTURING_AND_OTHER_CHARGE

RESTRUCTURING AND OTHER CHARGES	9 Months Ended
	Sep. 29, 2013
Restructuring Charges [Abstract]	'
Restructuring and Other Charges	'
	RESTRUCTURING AND OTHER CHARGES
	In December 2011, our management approved and initiated a cost reduction plan ("2011 Restructuring Plan") as part of our broader cost reduction initiatives. During 2012, we completed the first three phases of our cost reduction plan, which included the consolidation of our manufacturing and research and development facilities, moving a portion of our outsourced spare parts logistics operations in-house, and workforce reductions. The fourth phase of our cost reduction plan included additional workforce reductions across all areas of the Company and was substantially completed during 2013.
	As of September 29, 2013, we have incurred $10.5 million in restructuring and other charges under the 2011 Restructuring Plan, of which $3.7 million was recorded during the first nine months of 2013, including $0.8 million in contract termination costs related to future rent obligations associated with two vacated leased facilities net of sublease income.
	The following table summarizes changes in the restructuring accrual for the three and nine months ended September 29, 2013 (in thousands):
		Three Months Ended September 29, 2013												Nine Months Ended September 29, 2013
		Employee			Contract			Other			Total			Employee			Contract			Other			Total
		Severance			Termination			Costs						Severance			Termination			Costs
		Costs			Costs									Costs			Costs
	Beginning balance	$	104		$	730		$	32		$	866		$	2,005		$	1,600		$	—		$	3,605
	Charges	109			833			58			1,000			2,428			834			400			3,662
	Payments	(122		)	(266		)	(90		)	(478		)	(4,326		)	(1,128		)	(376		)	(5,830		)
	Foreign currency changes	4			3			—			7			(12		)	(6		)	(24		)	(42		)
	Ending balance	$	95		$	1,300		$	—		$	1,395		$	95		$	1,300		$	—		$	1,395
	During the three months ended September 29, 2013, we incurred $0.8 million in contract termination costs related to future rent obligations associated with two vacated leased facilities, net of sublease income, and $0.2 million in employee severance and other costs. We paid $0.2 million in employee severance and other costs and $0.3 million of contract termination costs in the three months ended September 29, 2013.
	During the nine months ended September 29, 2013, we incurred $2.8 million in employee severance and other costs, which included recruiting costs for our new chief executive officer as well as severance expense for our former chief executive officer totaling approximately $0.6 million. We also incurred $0.8 million in contract termination costs related to future rent obligations associated with two vacated leased facilities, net of sublease income. During the nine months ended September 29, 2013, we paid $4.7 million in employee severance and other costs and $1.1 million in contract termination costs.
	As of September 29, 2013, $1.0 million of the restructuring accrual was classified as short-term and recorded within other current liabilities in the Condensed Consolidated Balance Sheets, and the remaining $0.4 million of the restructuring accrual was classified as long-term and recorded within other liabilities in the Condensed Consolidated Balance Sheets.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 29, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES
	Warranty
	The warranty offered by us on our system sales is generally twelve months, except where previous customer agreements state otherwise, and excludes certain consumable maintenance items. A provision for the estimated cost of warranty, based on historical costs, is recorded as cost of sales when the revenue is recognized. Our warranty obligations require us to repair or replace defective products or parts during the warranty period at no cost to the customer. The actual system performance and/or field warranty expense profiles may differ from historical experience, and in those cases, we adjust our warranty accruals accordingly.
	The following table summarizes changes in our product warranty accrual for the three and nine months ended September 29, 2013 and September 30, 2012 (in thousands):
		Three Months Ended						Nine Months Ended
		September 29,			September 30,			September 29,			September 30,
		2013			2012			2013			2012
	Beginning balance	$	1,449		$	2,915		$	1,691		$	3,419
	Warranties issued in the period	593			293			1,467			1,899
	Costs to service warranties	(349		)	(961		)	(1,456		)	(3,396		)
	Warranty accrual adjustments	(158		)	(264		)	(167		)	61
	Ending balance	$	1,535		$	1,983		$	1,535		$	1,983
	Guarantees
	In the ordinary course of business, our bank provides standby letters of credit or other guarantee instruments on our behalf to certain parties as required. The standby letters of credit are secured by certificates of deposit, which are classified as restricted cash in the accompanying Condensed Consolidated Balance Sheets. We have never recorded any liability in connection with these guarantee arrangements beyond what is required to appropriately account for the underlying transaction being guaranteed. We do not believe, based on historical experience and information currently available, that it is probable that any amounts will be required to be paid under such guarantee arrangements. As of September 29, 2013, the maximum potential amount that we could be required to pay was $2.1 million, the total amount of outstanding standby letters of credit, which were secured by $2.1 million in money market collateral accounts. This amount was recorded as restricted cash as of September 29, 2013.
	In connection with our acquisition of Vortek Industries, Ltd. ("Vortek") in 2004, we became party to an agreement between Vortek and the Canadian Minister of Industries (the "Minister") relating to an investment in Vortek by Technology Partnerships Canada. Under the agreement, as amended, we, or Vortek (renamed Mattson Technology, Canada, Inc. ("MTC")) agreed to various terms, including (i) payment by us of a royalty to the Minister of 1.4 percent of net sales from certain Flash RTP products, up to a total of C$14.3 million (approximately $13.8 million based on the applicable exchange rate as of September 29, 2013), (ii) MTC through October 27, 2009 maintaining a specified average workforce of employees in Canada, making certain investments and complying with certain manufacturing, and (iii) certain other covenants concerning protection of intellectual property rights. Under the provisions of this agreement, if MTC is dissolved, files for bankruptcy or we, or MTC, do not materially satisfy the obligations pursuant to any material terms or conditions, the Minister could demand payment of liquidated damages in the amount of C$14.3 million less any royalties paid to the Minister. As of October 27, 2009, we were no longer subject to covenant (ii), as discussed above but are still subject to the remaining terms and conditions until the earlier of payment of royalty of C$14.3 million (approximately $13.8 million based on the applicable exchange rate as of September 29, 2013) or through December 31, 2020. The movement of our Canadian operations to Germany will not result in the dissolution of MTC.
	We are a party to a variety of agreements, pursuant to which we may be obligated to indemnify other parties with respect to certain matters. Typically, these obligations arise in the context of contracts under which we may agree to hold other parties harmless against losses arising from a breach of representations or with respect to certain intellectual property, operations or tax-related matters. Our obligations under these agreements may be limited in terms of time and/or amount, and in some instances, we may have defenses to asserted claims and/or recourse against third parties for payments made. It is not possible to predict the maximum potential amount of future payments under these or similar agreements due to the conditional nature of our obligations and the unique facts and circumstances involved in each particular agreement. Historically, our payments under these agreements have not had a material effect on our financial position, results of operations or cash flows. We believe if we were to incur a loss in any of these matters, such loss would not have a material effect on our financial position, results of operations or cash flows.
	We indemnify our directors and certain employees as permitted by law, and have entered into indemnification agreements with our directors and certain senior officers. We have not recorded a liability associated with these indemnification agreements, as we historically have not incurred any material costs associated with such indemnification agreements. Costs associated with such indemnification agreements may be mitigated, in whole or only in part, by insurance coverage that we maintain.
	Government Agencies
	As an exporter, we must comply with various laws and regulations relating to the export of products and technology from the U.S. and other countries having jurisdiction over our operations. In the U.S. these laws include the International Traffic in Arms Regulations ("ITAR") administered by the State Department's Directorate of Defense Trade Controls, the Export Administration Regulations ("EAR") administered by the Bureau of Industry and Security ("BIS"), and trade sanctions against embargoed countries and destinations administered by the U.S. Department of Treasury, Office of Foreign Assets Control ("OFAC"). The EAR governs products, parts, technology and software which present military or weapons proliferation concerns, so-called "dual use" items, and ITAR governs military items listed on the United States Munitions List. Prior to shipping certain items, we must obtain an export license or verify that license exemptions are available. In addition, we must comply with certain requirements related to documentation, record keeping, plant visits and hiring of foreign nationals.
	As previously reported, in 2008 we self-disclosed to BIS certain inadvertent EAR violations. In April 2012, we entered into a settlement agreement with BIS that resolved in full all matters contained in our voluntary self-disclosure. Under the settlement agreement, we agreed to a civil penalty of $0.9 million of which we paid $0.3 million in May 2012. Payment of the remaining $0.6 million was suspended for a period of one year ended April 30, 2013 and was waived provided that no violations occurred during that period.
	Litigation
	In the ordinary course of business, we are subject to claims and litigation, including claims that we infringe third party patents, trademarks and other intellectual property rights. Although we believe that it is unlikely that any current claims or actions will have a material adverse impact on our operating results or our financial position, given the uncertainty of litigation, we cannot be certain of this. The defense of claims or actions against us, even if without merit, could result in the expenditure of significant financial and managerial resources.
	We record a legal liability when we believe it is both probable that a liability has been incurred, and the amount can be reasonably estimated. We monitor developments in our legal matters that could affect the estimate we have previously accrued. Significant judgment is required to determine both probability and the estimated amount.

EMPLOYEE_STOCK_PLANS

EMPLOYEE STOCK PLANS	9 Months Ended
	Sep. 29, 2013
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'
Employee Stock Plans	'
	EMPLOYEE STOCK PLANS
	Stock Options
	Options to purchase common stock granted under the 2012 Equity Incentive Plan (the "2012 Plan") generally have terms not exceeding seven years. Options to purchase stock under our equity incentive plans are generally granted at exercise prices that are at least 100 percent of the fair market value of our common stock on the date of grant. Generally, 25 percent of the options vest on the first anniversary of the vesting commencement date, and the remaining options vest 1/36th per month for the next 36 months thereafter.
	The following table summarizes the stock option activity under all of our equity incentive plans for the nine months ended September 29, 2013:
		Number of Shares		Weighted-			Weighted Average Remaining Term	Aggregated Intrinsic Value
				Average
				Exercise
				Price
		(thousands)					(years)	(thousands)
	Outstanding at December 31, 2012	7,614		$	3.34
	Granted	1,540		$	1.36
	Exercised	(291	)	$	0.84
	Canceled or forfeited	(3,438	)	$	4.13
	Outstanding at September 29, 2013	5,425		$	2.41		4.8	$	4,104
	Vested and expected to vest at September 29, 2013	4,954		$	2.5		4.6	$	3,668
	Exercisable at September 29, 2013	2,107		$	4.01		2.8	$	683
	The aggregate intrinsic value represents the pre-tax differences between the exercise price of stock options and the quoted market price of our stock on September 27, 2013 for all in-the-money options.
	The following table provides information pertaining to our stock options for the nine months ended September 29, 2013 and September 30, 2012 (in thousands, except weighted-average fair values):
		Nine Months Ended
		September 29,			September 30,
		2013			2012
	Weighted-average fair value of options granted	$	0.86		$	1.67
	Intrinsic value of options exercised	$	273		$	203
	Cash received from options exercised	$	241		$	175
	Restricted Stock Units
	The 2012 Plan provides for grants of time-based and performance-based restricted stock units ("RSUs"). At September 29, 2013, we only had time-based RSUs outstanding.
	Time-Based Restricted Stock Units
	Generally, 25 percent of the time-based RSUs vest on each anniversary of the vesting commencement date or date of grant. On occasion, we grant time-based RSUs for varying purposes with different vesting schedules. Time-based RSUs granted under the 2012 Plan are counted against the total number of shares of common stock available for grant under the plan at 1.75 shares of common stock for every one share of common stock subject thereto.
	The associated stock-based compensation expense on time-based RSUs is determined based on the fair value of our common stock on the date of grant of the RSU and recognized over the vesting period.
	The following table summarizes RSU activity under all of our equity incentive plans for the nine months ended September 29, 2013:
		Number of Shares		Weighted Average Grant Date Fair Value
		(thousands)
	Outstanding at December 31, 2012	32		$	1.28
	Granted	407		1.43
	Released	(8	)	1.09
	Canceled	(11	)	1.6
	Outstanding at September 29, 2013	420		$	1.42

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	STOCK-BASED COMPENSATION
	We account for stock-based compensation in accordance with the applicable authoritative guidance, which requires the measurement of stock-based compensation on the date of grant based on the fair value of the award, and the recognition of the expense over the requisite service period for the employee. Compensation related to RSUs is the intrinsic value on the date of grant, which is the closing price of our common stock less the employee exercise price, if any. Compensation related to stock options is determined using a stock option valuation model.
	Valuation Assumptions
	We use the Black-Scholes valuation model to determine the fair value of stock options. The Black-Scholes model requires the input of highly subjective assumptions, which are summarized in the table below for the three and nine months ended September 29, 2013 and September 30, 2012:
		Three Months Ended			Nine Months Ended
		September 29,		September 30,	September 29,		September 30,
		2013		2012	2013		2012
	Expected dividend yield	—		—	—		—
	Expected stock price volatility	84%		81%	84%		81%
	Risk-free interest rate	1.50%		0.70%	0.90%		0.80%
	Expected life of options in years	4.4		5	4.4		5
	We estimate the expected life of options based on an analysis of our historical experience of employee exercise and post-vesting termination behavior considered in relation to the contractual life of the option. Expected volatility is based on the historical volatility of our common stock; and the risk-free interest rate is the rate on a U.S. Treasury Bill, with a maturity approximating the expected life of the option. We do not currently pay cash dividends on our common stock and do not anticipate doing so in the foreseeable future. Accordingly, the expected dividend yield is zero.
	Our stock-based compensation for the three and nine months ended September 29, 2013 and September 30, 2012 was as follows (in thousands):
		Three Months Ended						Nine Months Ended
		September 29,			September 30,			September 29,		September 30,
		2013			2012			2013		2012
	Stock-based compensation by type of award:
	Stock options	$	293		$	365		$	959	$	1,091
	Restricted stock units	36			1			83		22
	Employee stock purchase plan	5			5			15		15
		$	334		$	371		$	1,057	$	1,128
	Stock-based compensation by category of expense:
	Cost of sales	$	16		$	17		$	42	$	49
	Research, development and engineering	53			68			198		215
	Selling, general and administrative	265			286			817		864
		$	334		$	371		$	1,057	$	1,128
	We did not capitalize any stock-based compensation as inventory in the nine months ended September 29, 2013 and September 30, 2012, as such amounts were immaterial. As of September 29, 2013, we had $1.6 million in unrecognized stock-based compensation expense, net of estimated forfeitures, related to stock options which will be recognized over a weighted-average period of 2.0 years. As of September 29, 2013, we had $0.4 million in unrecognized stock-based compensation expense, net of estimated forfeitures, related to unvested RSUs which will be recognized over a weighted-average period of 3.4 years.

GEOGRAPHIC_AND_CUSTOMER_CONCEN

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION	9 Months Ended
	Sep. 29, 2013
Geographic and Customer Concentration Information [Abstract]	'
Geographic and Customer Concentration Information	'
	GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION
	We have one operating segment in which we design, manufacture and market advanced fabrication equipment for the semiconductor manufacturing industry. The authoritative guidance on segment reporting and disclosure defines operating segment as a component of an enterprise for 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. As our business is completely focused on one industry segment, the design, manufacture and marketing of advanced fabrication equipment to the semiconductor manufacturing industry, management believes that we have one reportable segment. Our net sales and profits are generated from the sales of systems and services in this one segment. For the purposes of evaluating our reportable segments, our Chief Executive Officer is the chief operating decision maker, as defined in the applicable authoritative guidance.
	The following table summarizes net sales by geographic areas based on the installation locations of the systems and the location of services rendered (in thousands, except percentages):
		Three Months Ended							Nine Months Ended
		September 29, 2013				September 30, 2012			September 29, 2013		September 30, 2012
		Amount		Percent		Amount		Percent	Amount	Percent	Amount	Percent
	Net sales:
	United States	$	1,045	3		$	2,034	10	7,380	9	14,279	13
	South Korea	9,998		30		3,234		16	12,273	16	46,290	44
	Taiwan	15,753		46		5,972		29	42,477	54	18,002	17
	Other Asia	4,827		14		7,972		39	12,146	15	18,192	17
	Europe and others	2,217		7		1,186		6	4,375	6	9,023	9
		$	33,840	100		$	20,398	100	78,651	100	105,786	100
	For the three months ended September 29, 2013, two customers accounted for 10 percent or more of our total net sales. Sales to these customers represented approximately 38 percent and 29 percent of our total net sales, respectively. For the nine months ended September 29, 2013, two customers accounted for 10 percent or more of our total net sales. Sales to these customers represented approximately 44 percent and 17 percent of our total net sales, respectively.
	For the three months ended September 30, 2012, four customers accounted for 10 percent or more of our total net sales. Sales to these customers represented approximately 23 percent, 13 percent, 12 percent and 11 percent of our total net sales, respectively. For the nine months ended September 30, 2012, one customer accounted for 10 percent or more of our total net sales, representing approximately 48 percent of our total net sales.
	At September 29, 2013, two customers accounted for 10 percent or more of our total net accounts receivable, representing approximately 47 percent and 29 percent and of our total net accounts receivable, respectively. At December 31, 2012, two customers accounted for 10 percent or more of our net accounts receivable, representing approximately 35 percent and 29 percent of our total net accounts receivable, respectively.
	Geographical information relating to our property and equipment, net, as of September 29, 2013 and December 31, 2012 was as follows (in thousands):
		September 29,		December 31,
		2013		2012
	Property and equipment, net:
	United States	$	3,521	$	3,824
	Germany	2,733		3,131
	Others	115		432
		$	6,369	$	7,387

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 29, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	INCOME TAXES
	On a quarterly basis, we record our income tax expense or benefit based on our year-to-date results and expected results for the remainder of the year.
	We recorded minimal income tax provisions for the three and nine months ended September 29, 2013, which includes a $0.2 million tax benefit related to the release of uncertain tax benefits due to a lapse in the statue of limitations.
	We recorded an income tax benefit of $0.1 million and an income tax provision of $0.2 million for the three and nine months ended September 30, 2012, respectively. The net tax provision for three and nine months ended September 30, 2012 was the result of the mix of profits earned by us in tax jurisdictions with a broad range of income tax rates. The $0.2 million tax provision for the nine months ended September 30, 2012 includes a $0.2 million tax benefit related to the release of uncertain tax benefits due to a lapse of the statute of limitations.

NET_LOSS_PER_SHARE

NET LOSS PER SHARE	9 Months Ended
	Sep. 29, 2013
Earnings Per Share [Abstract]	'
Net Loss Per Share	'
	NET LOSS PER SHARE
	We present both basic and diluted net loss per share on the face of our condensed consolidated statements of operations in accordance with the authoritative guidance on earnings per share. Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding for the period. Since we had net losses in the three and nine months ended September 29, 2013 and September 30, 2012, none of the stock options and RSUs were included in the computation of diluted shares for these periods as inclusion of such shares would have been anti-dilutive.
	The following table summarizes the incremental shares of common stock from potentially dilutive securities, calculated using the treasury stock method (in thousands except per share amounts):
		Three Months Ended						Nine Months Ended
		September 29,			September 30,			September 29,			September 30,
		2013			2012			2013			2012
	Basic and diluted net income loss per share of common stock:
	Numerator:
	Net loss	$	(412	)	$	(6,034	)	$	(13,487	)	$	(10,499	)
	Denominator:
	Weighted-average shares outstanding - basic	59,024			58,586			58,881			58,504
	Effect of dilutive stock options and restricted stock units	—			—			—			—
	Weighted-average shares outstanding - diluted	59,024			58,586			58,881			58,504
	Net loss per share of common stock:
	Basic and diluted	$	(0.01	)	$	(0.10	)	$	(0.23	)	$	(0.18	)
	All outstanding options to purchase our common stock and RSUs are potentially dilutive securities. As of September 29, 2013 and September 30, 2012, the combined total of options to purchase common stock and RSUs outstanding were 5.8 million and 6.7 million, respectively. However, since we had net losses for three and nine months ended September 29, 2013 and September 30, 2012, no potentially dilutive securities were included in the computation of diluted shares for those years as inclusion of such shares would have been anti-dilutive. Accordingly, basic and diluted net loss per share were the same in each period reported.

BASIS_OF_PRESENTATION_AND_SIGN1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 29, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by such accounting principles for complete financial statements. In the opinion of management, all adjustments (which include normal recurring adjustments) considered necessary to present fairly each of the statement of financial position as of September 29, 2013, the results of operations for the three and nine months ended September 29, 2013 and September 30, 2012, statements of comprehensive loss for the three and nine months ended September 29, 2013 and September 30, 2012, and the statements of cash flows for the nine months ended September 29, 2013 and September 30, 2012, as applicable, have been made. The condensed consolidated balance sheet as of December 31, 2012 has been derived from our audited financial statements as of such date, but does not include all disclosures required by U.S. GAAP. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements for the year ended December 31, 2012, which are included in the Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 15, 2013.
	The condensed consolidated financial statements include the accounts of Mattson Technology, Inc. and our wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated.
	The results of operations for the three and nine months ended September 29, 2013 are not necessarily indicative of results that may be expected for the entire year ending December 31, 2013.
Fiscal Year	'
	Fiscal Year
	Our fiscal year ends on December 31. We close our first fiscal quarter on the Sunday closest to March 31. Our second and third fiscal quarters are each 13 weeks long and our fourth quarter closes on December 31.
Use of Estimates	'
	Use of Estimates
	The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported periods. We evaluate our estimates on an ongoing basis, including those related to the useful lives and fair value of long-lived assets, estimates used to determine facility lease loss liabilities, measurement of warranty obligations, valuation allowances for deferred tax assets, the fair value of stock-based compensation, estimates for allowance for doubtful accounts, and valuation of excess and obsolete inventories. Our estimates and assumptions can be subjective and complex and consequently actual results could differ materially from those estimates.
Liquidity and Management Plans	'
	Our operations require careful management of our cash and working capital balances. Our liquidity is affected by many factors including, among others, fluctuations in our net sales, gross profits and operating expenses, as well as changes in our operating assets and liabilities. The cyclicality of the semiconductor industry makes it difficult to predict our future liquidity needs with certainty. Any upturn in the semiconductor industry would result in short-term uses of cash to fund inventory purchases. In addition, any ineffectiveness in our cost reduction efforts may cause us to incur additional losses in the future and lower our cash balances. Historically, we have relied on a combination of fundraising from the sale and issuance of equity securities (such as our common stock offering in May 2011), and cash generated from product, service and royalty revenues to provide funding for our operations.
	We periodically review our liquidity position and expect to opportunistically raise additional funds to support our working capital requirements and operating expenses, or for other requirements. We may seek such funding from a combination of sources including, but not limited to, the issuance of equity or debt securities through public or private financings. These financing options may not be available on a timely basis, or on terms acceptable to us, and could be dilutive to our stockholders. The availability of additional financing will depend on a variety of factors, including among others, market conditions, the general availability of credit, our credit ratings, and our ability to maintain our listing on NASDAQ.
	We will continue to review our operations and take further actions, as necessary, to minimize the cash used in operations and retain sufficient liquidity to fund our operating activities. However, there can be no guarantee that we will be able to raise additional funds on terms acceptable to us, or at all.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In July 2012, the Financial Accounting Standards Board ("FASB") amended its existing guidance for goodwill and other intangible assets. This authoritative guidance gives companies the option to first perform a qualitative assessment to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired. To perform a qualitative assessment, a company must identify and evaluate changes in economic, industry and company-specific events and circumstances that could affect the significant inputs used to determine the fair value of an indefinite-lived intangible asset. If a company determines that it is more likely than not that the fair value of such an asset exceeds its carrying amount, it would not need to calculate the fair value of the asset in that year. We adopted this update as of January 1, 2013, and this adoption did not have a material impact on our financial position.
	In February 2013, the FASB issued Accounting Standards Update ("ASU") 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income ("AOCI"). This standard requires reporting, in one place, information about reclassifications out of AOCI by component. An entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income, but only if the amount is reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified to net income in their entirety, an entity is required to cross-reference to other currently required disclosures that provide additional detail about those amounts. The information required by this standard must be presented in one place, either parenthetically on the face of the financial statements by income statement line item or in a note. We adopted this accounting guidance in the first quarter of 2013 and this adoption did not have a material impact on our financial position or results of operations.
	In March 2013, the FASB issued ASU No. 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity, which addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. ASU 2013-05 will be effective prospectively in fiscal 2014. We are evaluating the potential impact of this adoption on our consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. This update clarifies that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. This accounting guidance is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. Retrospective application is permitted. We are evaluating the potential impact of this adoption on our consolidated financial statements.
	There were no other recent accounting pronouncements or changes in accounting pronouncements during the nine months ended September 29, 2013 compared to the recent accounting pronouncements described in our Annual Report on Form 10-K for the fiscal year ended December 31, 2012, that are of significance or potential significance to us.

BALANCE_SHEET_DETAILS_Tables

BALANCE SHEET DETAILS (Tables)	9 Months Ended
	Sep. 29, 2013
Balance Sheet Related Disclosures [Abstract]	'
Components of Inventories	'
	Components of inventories as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Inventories:
	Purchased parts and raw materials	$	19,251		$	20,820
	Work-in-process	4,756			3,186
	Finished goods	7,208			9,303
		$	31,215		$	33,309
Components of Prepaid Expense and Other Current Assets	'
	Components of prepaid expenses and other current assets as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Prepaid expenses and other current assets:
	Prepaid value-added tax	$	1,152		$	1,133
	Retirement insurance - foreign employees	54			1,432
	Other current assets	1,520			1,996
		$	2,726		$	4,561
Components of Property and Equipment	'
	Components of property and equipment as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Property and equipment, net:
	Machinery and equipment	$	43,614		$	43,853
	Furniture and fixtures	9,976			9,985
	Leasehold improvements	18,835			18,035
		72,425			71,873
	Less: accumulated depreciation	(66,056		)	(64,486		)
		$	6,369		$	7,387
Components of Other Current Liabilities	'
	Components of other current liabilities as of September 29, 2013 and December 31, 2012 are shown below (in thousands):
		September 29,			December 31,
		2013			2012
	Other current liabilities:
	Warranty	$	1,535		$	1,691
	Value-added tax	128			435
	Restructuring - short-term	1,036			3,437
	Other	1,646			1,955
		$	4,345		$	7,518

FAIR_VALUE_MEASUREMENT_Tables

FAIR VALUE MEASUREMENT (Tables)	9 Months Ended
	Sep. 29, 2013
Fair Value Disclosures [Abstract]	'
Assets and Liabilities Measured on Recurring Basis	'
	Assets and liabilities measured at fair value on a recurring basis are shown in the table below by their corresponding balance sheet caption and consisted of the following types of instruments as of September 29, 2013 and December 31, 2012 (in thousands):
		September 29, 2013				December 31, 2012
		Fair Value Measurements at				Fair Value Measurements at
		Reporting Date Using				Reporting Date Using
		(Level 1)		Total		(Level 1)		Total
	Assets measured at fair value:
	Cash equivalents and restricted cash:
	Money market funds	$	1,880	$	1,880	$	3,004	$	3,004
	Other assets:
	Equity instruments	—		—		44		44
	Total assets measured at fair value	$	1,880	$	1,880	$	3,048	$	3,048
	Liabilities measured at fair value:
	Other liabilities:
	Deferred compensation liabilities	$	—	$	—	$	44	$	44
	Total liabilities measured at fair value	$	—	$	—	$	44	$	44

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 29, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]	'
Identified Intangible Assets	'
	Identified intangible assets consisted of the following as of September 29, 2013 and December 31, 2012 (in thousands):
		September 29,			December 31,
		2013			2012
	Intangibles, net:
	Developed technology	$	1,250		$	1,250
	Accumulated amortization	(937		)	(750		)
		$	313		$	500
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
	Estimated future amortization expense of our intangible assets as of September 29, 2013 is as follows (in thousands):
	Years ending December 31,		Amount
	Remainder of 2013		$	63
	2014		250
	Total		$	313

RESTRUCTURING_AND_OTHER_CHARGE1

RESTRUCTURING AND OTHER CHARGES (Tables)	9 Months Ended
	Sep. 29, 2013
Restructuring Charges [Abstract]	'
Summary of Changes in Restructuring Accrual	'
	The following table summarizes changes in the restructuring accrual for the three and nine months ended September 29, 2013 (in thousands):
		Three Months Ended September 29, 2013												Nine Months Ended September 29, 2013
		Employee			Contract			Other			Total			Employee			Contract			Other			Total
		Severance			Termination			Costs						Severance			Termination			Costs
		Costs			Costs									Costs			Costs
	Beginning balance	$	104		$	730		$	32		$	866		$	2,005		$	1,600		$	—		$	3,605
	Charges	109			833			58			1,000			2,428			834			400			3,662
	Payments	(122		)	(266		)	(90		)	(478		)	(4,326		)	(1,128		)	(376		)	(5,830		)
	Foreign currency changes	4			3			—			7			(12		)	(6		)	(24		)	(42		)
	Ending balance	$	95		$	1,300		$	—		$	1,395		$	95		$	1,300		$	—		$	1,395

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 29, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Summary of Product Warranty Accrual	'
	The following table summarizes changes in our product warranty accrual for the three and nine months ended September 29, 2013 and September 30, 2012 (in thousands):
		Three Months Ended						Nine Months Ended
		September 29,			September 30,			September 29,			September 30,
		2013			2012			2013			2012
	Beginning balance	$	1,449		$	2,915		$	1,691		$	3,419
	Warranties issued in the period	593			293			1,467			1,899
	Costs to service warranties	(349		)	(961		)	(1,456		)	(3,396		)
	Warranty accrual adjustments	(158		)	(264		)	(167		)	61
	Ending balance	$	1,535		$	1,983		$	1,535		$	1,983

EMPLOYEE_STOCK_PLANS_Tables

EMPLOYEE STOCK PLANS (Tables)	9 Months Ended
	Sep. 29, 2013
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'
Schedule of Stock Option Activity	'
	The following table summarizes the stock option activity under all of our equity incentive plans for the nine months ended September 29, 2013:
		Number of Shares		Weighted-			Weighted Average Remaining Term	Aggregated Intrinsic Value
				Average
				Exercise
				Price
		(thousands)					(years)	(thousands)
	Outstanding at December 31, 2012	7,614		$	3.34
	Granted	1,540		$	1.36
	Exercised	(291	)	$	0.84
	Canceled or forfeited	(3,438	)	$	4.13
	Outstanding at September 29, 2013	5,425		$	2.41		4.8	$	4,104
	Vested and expected to vest at September 29, 2013	4,954		$	2.5		4.6	$	3,668
	Exercisable at September 29, 2013	2,107		$	4.01		2.8	$	683
	The aggregate intrinsic value represents the pre-tax differences between the exercise price of stock options and the quoted market price of our stock on September 27, 2013 for all in-the-money options.
	The following table provides information pertaining to our stock options for the nine months ended September 29, 2013 and September 30, 2012 (in thousands, except weighted-average fair values):
		Nine Months Ended
		September 29,			September 30,
		2013			2012
	Weighted-average fair value of options granted	$	0.86		$	1.67
	Intrinsic value of options exercised	$	273		$	203
	Cash received from options exercised	$	241		$	175
Schedule of Restricted Stock Units	'
	The following table summarizes RSU activity under all of our equity incentive plans for the nine months ended September 29, 2013:
		Number of Shares		Weighted Average Grant Date Fair Value
		(thousands)
	Outstanding at December 31, 2012	32		$	1.28
	Granted	407		1.43
	Released	(8	)	1.09
	Canceled	(11	)	1.6
	Outstanding at September 29, 2013	420		$	1.42

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Valuation Assumptions to Determine the Fair Value of Stock Options	'
	The Black-Scholes model requires the input of highly subjective assumptions, which are summarized in the table below for the three and nine months ended September 29, 2013 and September 30, 2012:
		Three Months Ended			Nine Months Ended
		September 29,		September 30,	September 29,		September 30,
		2013		2012	2013		2012
	Expected dividend yield	—		—	—		—
	Expected stock price volatility	84%		81%	84%		81%
	Risk-free interest rate	1.50%		0.70%	0.90%		0.80%
	Expected life of options in years	4.4		5	4.4		5
Schedule of Stock-Based Compensation by Type of Award and Category of Expense	'
	Our stock-based compensation for the three and nine months ended September 29, 2013 and September 30, 2012 was as follows (in thousands):
		Three Months Ended						Nine Months Ended
		September 29,			September 30,			September 29,		September 30,
		2013			2012			2013		2012
	Stock-based compensation by type of award:
	Stock options	$	293		$	365		$	959	$	1,091
	Restricted stock units	36			1			83		22
	Employee stock purchase plan	5			5			15		15
		$	334		$	371		$	1,057	$	1,128
	Stock-based compensation by category of expense:
	Cost of sales	$	16		$	17		$	42	$	49
	Research, development and engineering	53			68			198		215
	Selling, general and administrative	265			286			817		864
		$	334		$	371		$	1,057	$	1,128

GEOGRAPHIC_AND_CUSTOMER_CONCEN1

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION (Tables)	9 Months Ended
	Sep. 29, 2013
Geographic and Customer Concentration Information [Abstract]	'
Summary of Net Sales by Geographic Area	'
	The following table summarizes net sales by geographic areas based on the installation locations of the systems and the location of services rendered (in thousands, except percentages):
		Three Months Ended							Nine Months Ended
		September 29, 2013				September 30, 2012			September 29, 2013		September 30, 2012
		Amount		Percent		Amount		Percent	Amount	Percent	Amount	Percent
	Net sales:
	United States	$	1,045	3		$	2,034	10	7,380	9	14,279	13
	South Korea	9,998		30		3,234		16	12,273	16	46,290	44
	Taiwan	15,753		46		5,972		29	42,477	54	18,002	17
	Other Asia	4,827		14		7,972		39	12,146	15	18,192	17
	Europe and others	2,217		7		1,186		6	4,375	6	9,023	9
		$	33,840	100		$	20,398	100	78,651	100	105,786	100
Summary of Geographic Information Relating to Property and Equipment	'
	Geographical information relating to our property and equipment, net, as of September 29, 2013 and December 31, 2012 was as follows (in thousands):
		September 29,		December 31,
		2013		2012
	Property and equipment, net:
	United States	$	3,521	$	3,824
	Germany	2,733		3,131
	Others	115		432
		$	6,369	$	7,387

NET_LOSS_PER_SHARE_Tables

NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 29, 2013
Earnings Per Share [Abstract]	'
Summary of Incremental Shares of Common Stock from Potentially Dilutive Securities	'
	The following table summarizes the incremental shares of common stock from potentially dilutive securities, calculated using the treasury stock method (in thousands except per share amounts):
		Three Months Ended						Nine Months Ended
		September 29,			September 30,			September 29,			September 30,
		2013			2012			2013			2012
	Basic and diluted net income loss per share of common stock:
	Numerator:
	Net loss	$	(412	)	$	(6,034	)	$	(13,487	)	$	(10,499	)
	Denominator:
	Weighted-average shares outstanding - basic	59,024			58,586			58,881			58,504
	Effect of dilutive stock options and restricted stock units	—			—			—			—
	Weighted-average shares outstanding - diluted	59,024			58,586			58,881			58,504
	Net loss per share of common stock:
	Basic and diluted	$	(0.01	)	$	(0.10	)	$	(0.23	)	$	(0.18	)

BASIS_OF_PRESENTATION_AND_SIGN2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012	Apr. 12, 2013	Sep. 29, 2013	Sep. 29, 2013	Sep. 29, 2013
			Revolving Credit Facility	Revolving Credit Facility	Alternative Base Rate [Member]	Alternative Base Rate [Member]
					Federal Funds Effective Rate [Member]	Prime Rate [Member]
					Revolving Credit Facility	Revolving Credit Facility
Accounting Policies [Line Items]	'	'	'	'	'	'
Cash, cash equivalents and restricted cash	$13,700,000	'	'	'	'	'
Working capital	29,900,000	'	'	'	'	'
Credit Agreement, term	'	'	'3 years	'	'	'
Credit Agreement, maximum borrowing capacity	'	'	25,000,000	'	'	'
Credit Agreement, borrowing base components, percentage of eligible accounts receivable and advance billings	'	'	80.00%	'	'	'
Credit Agreement, borrowing base components, percentage of eligible inventory minus reserves	'	'	30.00%	'	'	'
Credit Agreement, amount outstanding	$20,000,000	$0	'	$20,000,000	'	'
Debt Instrument, Interest Rate During Period	'	'	'	4.75%	'	'
Debt Instrument, Basis Spread on Variable Rate	'	'	'	'	0.50%	1.50%

BALANCE_SHEET_DETAILS_Narrativ

BALANCE SHEET DETAILS - Narrative (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Restricted cash	$2,082	$1,877

BALANCE_SHEET_DETAILS_Componen

BALANCE SHEET DETAILS - Components of Inventories (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Purchased parts and raw materials	$19,251	$20,820
Work-in-process	4,756	3,186
Finished goods	7,208	9,303
Inventories, net	$31,215	$33,309

BALANCE_SHEET_DETAILS_Componen1

BALANCE SHEET DETAILS - Components of Prepaid Expense and Other Current Assets (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Prepaid value-added tax	$1,152	$1,133
Retirement insurance - foreign employees	54	1,432
Other current assets	1,520	1,996
Prepaid expenses and other current assets	$2,726	$4,561

BALANCE_SHEET_DETAILS_Componen2

BALANCE SHEET DETAILS - Components of Property and Equipment (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	$72,425	$71,873
Less: accumulated depreciation	-66,056	-64,486
Property and equipment, net	6,369	7,387
Machinery and equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	43,614	43,853
Furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	9,976	9,985
Leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	$18,835	$18,035

BALANCE_SHEET_DETAILS_Componen3

BALANCE SHEET DETAILS - Components of Other Current Liabilities (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Warranty	$1,535	$1,691
Value-added tax	128	435
Restructuring - short-term	1,036	3,437
Other	1,646	1,955
Other current liabilities	$4,345	$7,518

FAIR_VALUE_MEASUREMENT_Assets_

FAIR VALUE MEASUREMENT - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) (Fair Value, Measurements, Recurring, USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value, Inputs, Level 1	'	'
Assets measured at fair value:	'	'
Other assets - Equity instruments	$0	$44
Total assets measured at fair value	1,880	3,048
Liabilities measured at fair value:	'	'
Other liabilities - Deferred compensation	0	44
Total liabilities measured at fair value	0	44
Fair Value, Inputs, Level 1 | Money Market Funds	'	'
Assets measured at fair value:	'	'
Cash and cash equivalents	1,880	3,004
Fair Value Disclosure, Total	'	'
Assets measured at fair value:	'	'
Other assets - Equity instruments	0	44
Total assets measured at fair value	1,880	3,048
Liabilities measured at fair value:	'	'
Other liabilities - Deferred compensation	0	44
Total liabilities measured at fair value	0	44
Fair Value Disclosure, Total | Money Market Funds	'	'
Assets measured at fair value:	'	'
Cash and cash equivalents	$1,880	$3,004

INTANGIBLE_ASSETS_Identified_I

INTANGIBLE ASSETS - Identified Intangible Assets (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'
Intangibles, net	$313,000	'	$313,000	'	$500,000
Amortization expense	100,000	100,000	200,000	200,000	'
Developed technology	'	'	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'
Intangibles, gross	1,250,000	'	1,250,000	'	1,250,000
Accumulated amortization	-937,000	'	-937,000	'	-750,000
Intangibles, net	$313,000	'	$313,000	'	$500,000

INTANGIBLE_ASSETS_Estimated_Fu

INTANGIBLE ASSETS Estimated Future Intangible Assets Amortization Expense (Details) (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Intangible Assets Amortizatopm [Abstract]	'	'
Remainder of 2013	$63	'
2014	250	'
Intangibles, net	$313	$500

REVOLVING_CREDIT_FACILITY_Deta

REVOLVING CREDIT FACILITY (Details) (USD $)	0 Months Ended	3 Months Ended	9 Months Ended
	Apr. 12, 2013	Sep. 29, 2013	Sep. 29, 2013	Dec. 31, 2012
			Quarter
Line of Credit Facility [Line Items]	'	'	'	'
Credit Agreement, amount outstanding	'	$20,000,000	$20,000,000	$0
Consolidated quick ratio	'	0.75	'	'
Revolving credit facility minimum EBITDA	'	-3,000,000	'	'
Debt Issuance Cost	400,000	'	'	'
Number of fiscal quarters most recently ended for consolidated EBITDA	'	'	2	'
Revolving Credit Facility	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Credit Agreement, term	'3 years	'	'	'
Credit Agreement, maximum borrowing capacity	25,000,000	'	'	'
Credit Agreement, borrowing base components, percentage of eligible accounts receivable and advance billings	80.00%	'	'	'
Credit Agreement, borrowing base components, percentage of eligible inventory minus reserves	30.00%	'	'	'
Credit Agreement, amount outstanding	'	$20,000,000	$20,000,000	'
Debt Instrument, Interest Rate During Period	'	4.75%	4.75%	'
Credit Agreement, undrawn line fee percentage	0.38%	'	'	'
Revolving Credit Facility | Eurodollar Rate	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Denominator of applicable margin	1	'	'	'
Revolving Credit Facility | Eurodollar Rate | Minimum	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Debt instrument, basis spread on variable rate	3.25%	'	'	'
Revolving Credit Facility | Eurodollar Rate | Maximum	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Debt instrument, basis spread on variable rate	4.50%	'	'	'
Federal Funds Effective Rate | Revolving Credit Facility | Alternative Base Rate	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Debt instrument, basis spread on variable rate	'	0.50%	0.50%	'
Prime Rate | Revolving Credit Facility | Alternative Base Rate	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Debt instrument, basis spread on variable rate	'	1.50%	1.50%	'
Credit agreement, increase of interest rate if event of default occurs	2.00%	'	'	'
Prime Rate | Revolving Credit Facility | Alternative Base Rate | Minimum	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Debt instrument, basis spread on variable rate	0.25%	'	'	'
Prime Rate | Revolving Credit Facility | Alternative Base Rate | Maximum	'	'	'	'
Line of Credit Facility [Line Items]	'	'	'	'
Debt instrument, basis spread on variable rate	1.50%	'	'	'

RESTRUCTURING_AND_OTHER_CHARGE2

RESTRUCTURING AND OTHER CHARGES - 2011 Restructuring Plan (Details) (USD $)	3 Months Ended		9 Months Ended		22 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Dec. 31, 2012
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring cost recorded to date	'	'	$3,700,000	'	$10,500,000	'
Restructuring charges	1,000,000	453,000	3,662,000	2,004,000	'	'
Other Charges Related Restructuring	'	'	600,000	'	'	'
Payments	-478,000	'	-5,830,000	'	'	'
Restructuring reserve, current	1,036,000	'	1,036,000	'	1,036,000	3,437,000
Accrued liabilities, current	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring reserve, current	1,000,000	'	1,000,000	'	1,000,000	'
Other liabilities, non current	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring reserve, noncurrent	400,000	'	400,000	'	400,000	'
Employee Severance and Other Costs	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring charges	167,000	'	2,828,000	'	'	'
Payments	-200,000	'	-4,700,000	'	'	'
Contract Termination [Member]	'	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'	'
Restructuring charges	833,000	'	834,000	'	'	'
Payments	($266,000)	'	($1,128,000)	'	'	'

RESTRUCTURING_AND_OTHER_CHARGE3

RESTRUCTURING AND OTHER CHARGES - Restructuring Accrual (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	$866	'	$3,605	'
Restructuring charges	1,000	453	3,662	2,004
Payments	-478	'	-5,830	'
Foreign currency changes	7	'	-42	'
Restructuring Reserve - Ending Balance	1,395	'	1,395	'
Employee Severance Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	104	'	2,005	'
Restructuring charges	109	'	2,428	'
Payments	-122	'	-4,326	'
Foreign currency changes	4	'	-12	'
Restructuring Reserve - Ending Balance	95	'	95	'
Contract Termination Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	730	'	1,600	'
Restructuring charges	833	'	834	'
Payments	-266	'	-1,128	'
Foreign currency changes	3	'	-6	'
Restructuring Reserve - Ending Balance	1,300	'	1,300	'
Employee Severance and Other Costs [Member]	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring charges	167	'	2,828	'
Payments	-200	'	-4,700	'
Other Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	32	'	0	'
Restructuring charges	58	'	400	'
Payments	-90	'	-376	'
Foreign currency changes	0	'	-24	'
Restructuring Reserve - Ending Balance	$0	'	$0	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES - Summary of Product Warranty Accrual (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'	'	'
Length of Product Warranty	'	'	'12 months	'
Movement in Product Warranty, Increase (Decrease) [Roll Forward]	'	'	'	'
Beginning balance	$1,449	$2,915	$1,691	$3,419
Warranties Issued in the period	593	293	1,467	1,899
Costs to service warranties	-349	-961	-1,456	-3,396
Warranty accrual adjustments	-158	-264	-167	61
Ending balance	$1,535	$1,983	$1,535	$1,983

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Guarantees (Details)	Sep. 29, 2013	Dec. 31, 2012	Sep. 29, 2013	Sep. 29, 2013	Sep. 29, 2013	Sep. 29, 2013
	USD ($)	USD ($)	Financial Standby Letter of Credit	Vortek Industries	Vortek Industries	Vortek Industries
			USD ($)		Royalty Agreements	Royalty Agreements
					USD ($)	CAD
Guarantor Obligations [Line Items]	'	'	'	'	'	'
Total amount of outstanding standby letters of credit	'	'	$2,100,000	'	'	'
Money market collateral accounts	2,082,000	1,877,000	'	'	'	'
Royalty guarantees payments, percentage of net sales from certain Flash RTP products	'	'	'	1.40%	'	'
Potential cash payment to Canadian Minister of Industries from certain Flash RTP products in connection with acquisition of Vortek Industries, Ltd.	'	'	'	'	$13,800,000	14,300,000

COMMITMENTS_AND_CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Government Agencies (Details) (Regulatory Violations, USD $)	1 Months Ended
In Millions, unless otherwise specified	31-May-12	Apr. 30, 2012
Regulatory Violations	'	'
Loss Contingencies [Line Items]	'	'
Settlement agreement with BIS	'	$0.90
Payment for violation	0.3	'
Remaining violation contingency	$0.60	'

EMPLOYEE_STOCK_PLANS_Equity_In

EMPLOYEE STOCK PLANS - Equity Incentive Plan (Details)	9 Months Ended
	Sep. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Options Vested on the First Anniversary, Vesting Percentage	25.00%
2012 Equity Incentive Plan | Stock Options	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Exercise price, as a percent of fair market value of common stock on grant date	100.00%
Options Vested on the First Anniversary, Vesting Percentage	25.00%
Award Ratable Vesting Percentage	2.78%
Award Ratable Vesting Period	'36 months
2012 Equity Incentive Plan | Stock Options | Maximum	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Award terms	'7 years

EMPLOYEE_STOCK_PLANS_Stock_Opt

EMPLOYEE STOCK PLANS - Stock Option Activity (Details) (USD $)	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013
Number of Shares	'
Outstanding at December 31, 2012 (in shares)	7,614
Granted (in shares)	1,540
Exercised (in shares)	-291
Canceled or forfeited (in shares)	-3,438
Outstanding at June 30, 2013 (in shares)	5,425
Vested and expected to vest at June 30, 2013 (in shares)	4,954
Exercisable at June 30, 2013 (in shares)	2,107
Weighted-Average Exercise Price	'
Weighted-Average Exercise Price, Outstanding at December 31, 2012 (in usd per share)	$3.34
Weighted Average Exercise Price, Granted (in usd per share)	$1.36
Weighted Average Exercise Price, Exercised (in usd per share)	$0.84
Weighted Average Exercise Price, Canceled or forfeited (in usd per share)	$4.13
Weighted-Average Exercise Price, Outstanding at June 30, 2013 (in usd per share)	$2.41
Weighted Average Exercise Price, Vested and expected to vest at June 30, 2013 (in usd per share)	$2.50
Weighted Average Exercise Price, Exercisable at June 30, 2013 (in usd per share)	$4.01
Weighted Average Remaining Term	'
Weighted Average Remaining Term, Outstanding at June 30, 2013	'4 years 9 months 19 days
Weighted Average Remaining Term, Vested and expected to vest at June 30, 2013	'4 years 7 months 6 days
Weighted Average Remaining Term, Exercisable at June 30, 2013	'2 years 9 months 18 days
Aggregate Intrinsic Value	'
Aggregate Intrinsic Value, Outstanding at June 30, 2013	$4,104
Aggregate Intrinsic Value, Vested and expected to vest at June 30, 2013	3,668
Aggregate Intrinsic Value, Exercisable at June 30, 2013	$683

EMPLOYEE_STOCK_PLANS_Stock_Opt1

EMPLOYEE STOCK PLANS - Stock Option Information (Details) (USD $)	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'	'
Weighted-average fair value of options granted (in usd per share)	$0.86	$1.67
Intrinsic value of options exercised	$273	$203
Cash received from options exercised	$241	$175

EMPLOYEE_STOCK_PLANS_Restricte

EMPLOYEE STOCK PLANS - Restricted Stock Units - (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Allocated Share-based Compensation Expense	$334,000	$371,000	$1,057,000	$1,128,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]	'	'	'	'
Time-based RSUs vesting percentage on each anniversary of the vesting commencement date	'	'	25.00%	'
Restricted Stock Units	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options	400,000	'	400,000	'
Allocated Share-based Compensation Expense	$36,000	$1,000	$83,000	$22,000
Number of Shares	'	'	'	'
Outstanding at December 31, 2012	'	'	32,000	'
Granted (in shares)	'	'	407,000	'
Released (in shares)	'	'	-8,000	'
Expired (in shares)	'	'	-11,000	'
Outstanding at June 30, 2013	420,000	'	420,000	'
Weighted Average Grant Date Fair Value	'	'	'	'
Weighted Average Grant Date Fair Value, Outstanding at December 31, 2012 (in usd per share)	'	'	$1.28	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	'	'	$1.43	'
Weighted Average Grant Date Fair Value, Released (in usd per share)	'	'	$1.09	'
Weighted Average Grant Date Fair Value, Expired (in usd per share)	'	'	$1.60	'
Weighted Average Grant Date Fair Value, Outstanding at June 30, 2013 (in usd per share)	$1.42	'	$1.42	'
Time-based Restricted Stock Units	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]	'	'	'	'
Common stock equivalent shares	'	'	1.75	'

STOCKBASED_COMPENSATION_Valuat

STOCK-BASED COMPENSATION - Valuation Assumptions (Details) (Stock Options)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Stock Options	'	'	'	'
Black-Scholes Valuation Assumptions	'	'	'	'
Expected dividend yield	0.00%	0.00%	0.00%	0.00%
Expected stock price volatility	84.00%	81.00%	84.00%	81.00%
Risk-free interest rate	1.50%	0.70%	0.90%	0.80%
Expected life of options in years	'4 years 4 months 22 days	'5 years	'4 years 4 months 22 days	'5 years

STOCKBASED_COMPENSATION_Stockb

STOCK-BASED COMPENSATION - Stock-based Compensation (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	$334,000	$371,000	$1,057,000	$1,128,000
Cost of Sales	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	16,000	17,000	42,000	49,000
Research, Development and Engineering	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	53,000	68,000	198,000	215,000
Selling, General and Administrative	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	265,000	286,000	817,000	864,000
Stock Options	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	293,000	365,000	959,000	1,091,000
Unrecognized stock-based compensation, related to stock options	1,600,000	'	1,600,000	'
Weighted average recognition period for stock-based compensation	'	'	'2 years	'
Restricted Stock Units	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	36,000	1,000	83,000	22,000
Unrecognized stock-based compensation, related to stock options	400,000	'	400,000	'
Weighted average recognition period for stock-based compensation	'	'	'3 years 4 months 19 days	'
Employee Stock Purchase Plan	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	$5,000	$5,000	$15,000	$15,000

GEOGRAPHIC_AND_CUSTOMER_CONCEN2

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Narrative (Details)

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

Sep. 29, 2013

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 29, 2013

Dec. 31, 2012

Sep. 29, 2013

Dec. 31, 2012

Sep. 29, 2013

Dec. 31, 2012

segment

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

customer

customer

customer

customer

Net Sales, Major Customer A

Net Sales, Major Customer A

Net Sales, Major Customer A

Net Sales, Major Customer A

Net Sales, Major Customer B

Net Sales, Major Customer B

Net Sales, Major Customer B

Net Sales, Major Customer C [Member]

Net Sales, Major Customer J [Member]

customer

customer

Net Accounts Receivable, Major Customer D [Member]

Net Accounts Receivable, Major Customer D [Member]

Net Accounts Receivable, Major Customer E

Net Accounts Receivable, Major Customer E

Geographic and Customer Concentration Information [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of operating segment

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Concentration Risk [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of significant customers

'

2

4

2

1

'

'

'

'

'

'

'

'

'

2

2

'

'

'

'

Percentage of net sales

'

'

'

'

'

38.00%

23.00%

44.00%

48.00%

29.00%

13.00%

17.00%

12.00%

11.00%

'

'

'

'

'

'

Percentage of net accounts receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

47.00%

35.00%

29.00%

29.00%

GEOGRAPHIC_AND_CUSTOMER_CONCEN3

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Net Sales by Geographic Area (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	$33,840	$20,398	$78,651	$105,786
Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	100.00%	100.00%	100.00%	100.00%
United States	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	1,045	2,034	7,380	14,279
United States | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	3.00%	10.00%	9.00%	13.00%
Korea	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	9,998	3,234	12,273	46,290
Korea | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	30.00%	16.00%	16.00%	44.00%
Taiwan	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	15,753	5,972	42,477	18,002
Taiwan | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	46.00%	29.00%	54.00%	17.00%
Other Asia	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	4,827	7,972	12,146	18,192
Other Asia | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	14.00%	39.00%	15.00%	17.00%
Europe and others	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	$2,217	$1,186	$4,375	$9,023
Europe and others | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	7.00%	6.00%	6.00%	9.00%

GEOGRAPHIC_AND_CUSTOMER_CONCEN4

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Property and Equipment by Geographic Area (Details) (USD $)	Sep. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	$6,369	$7,387
United States	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	3,521	3,824
Germany	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	2,733	3,131
Others	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	$115	$432

INCOME_TAXES_Narrative_Details

INCOME TAXES -Narrative (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Income Tax Expense (Benefit)	($16,000)	($116,000)	$50,000	$169,000
Unrecognized Tax Benefits, Reductions Resulting from Lapse of Applicable Statute of Limitations	$200,000	'	$200,000	$200,000

NET_LOSS_PER_SHARE_Details

NET LOSS PER SHARE (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Schedule of Earnings Per Share [Line Items]	'	'	'	'
Net Income (Loss) Attributable to Parent	($412)	($6,034)	($13,487)	($10,499)
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Weighted-average common shares outstanding - basic	59,024,000	58,586,000	58,881,000	58,504,000
Weighted-average common shares outstanding - diluted	59,024,000	58,586,000	58,881,000	58,504,000
Basic and diluted (in usd per share)	($0.01)	($0.10)	($0.23)	($0.18)
Stock Options and Restricted Stock Units	'	'	'	'
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments, Outstanding, Number	5,800,000	6,700,000	5,800,000	6,700,000
Stock Options and Restricted Stock Units	'	'	'	'
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Effect of diluted potential common shares from stock options and restricted stock units	0	0	0	0