0000851310-22-000012 | 10-K | XBRL Viewer

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CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 133,431	$ 98,645
Accounts receivable, net	88,529	66,227
Inventories	71,195	35,031
Prepaid expenses and other current assets	29,972	38,132
Total current assets	323,127	238,035
Property and equipment, net	42,721	43,141
Operating lease right-of-use assets	30,968	27,556
Other non-current assets	56,657	39,117
Goodwill	240,213	243,674
Total assets	693,686	591,523
Current liabilities:
Convertible debt, current	36,824	0
Other debts, current	4,992	11,771
Accounts payable	64,429	23,543
Deferred revenue	57,226	54,294
Operating lease liabilities, current	7,346	7,354
Other current liabilities	53,644	50,333
Total current liabilities	224,461	147,295
Convertible debt, non-current	98,941	129,507
Other debts, non-current	12,989	10,086
Operating lease liabilities, non-current	29,120	26,071
Other non-current liabilities	31,379	20,262
Total liabilities	396,890	333,221
Commitments and contingencies (Note 18)
Convertible debt (Note 11)	883	0
Stockholders’ equity:
Preferred stock, $0.001 par value, 5,000 shares authorized; no shares issued or outstanding	0	0
Common stock, $0.001 par value, 150,000 shares authorized; 102,959 and 98,204 shares issued and outstanding at December 31, 2021 and 2020, respectively	103	98
Additional paid-in capital	2,387,039	2,353,559
Accumulated deficit	(2,087,957)	(2,101,211)
Accumulated other comprehensive income (loss)	(3,272)	5,856
Total stockholders’ equity	295,913	258,302
Total liabilities and stockholders’ equity	$ 693,686	$ 591,523

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, shares authorized (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	102,959,000	98,204,000
Common stock, shares outstanding (in shares)	102,959,000	98,204,000

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Total net revenue	$ 507,149	$ 378,831	$ 402,874
Total cost of revenue	247,407	183,834	179,862
Total gross profit	259,742	194,997	223,012
Operating expenses:
Research and development	102,231	82,494	84,614
Selling, general and administrative	138,085	119,611	119,035
Amortization of intangibles	507	3,019	3,139
Restructuring and related charges	110	2,322	3,141
Total operating expenses	240,933	207,446	209,929
Income (loss) from operations	18,809	(12,449)	13,083
Interest expense, net	(10,625)	(11,509)	(11,651)
Loss on convertible debt extinguishment	0	(1,362)	(5,695)
Other income (expense), net	687	(897)	(2,333)
Income (loss) before income taxes	8,871	(26,217)	(6,596)
Provision for (benefit from) income taxes	(4,383)	3,054	(672)
Net income (loss)	$ 13,254	$ (29,271)	$ (5,924)
Net income (loss) per share:
Basic (in dollars per share)	$ 0.13	$ (0.30)	$ (0.07)
Diluted (in dollars per share)	$ 0.12	$ (0.30)	$ (0.07)
Shares used in per share calculations:
Basic (in shares)	101,484	96,971	89,575
Diluted (in shares)	106,171	96,971	89,575
Appliance and integration
Total net revenue	$ 369,767	$ 252,014	$ 275,797
Total cost of revenue	195,445	126,948	130,284
SaaS and service
Total net revenue	137,382	126,817	127,077
Total cost of revenue	$ 51,962	$ 56,886	$ 49,578

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 13,254	$ (29,271)	$ (5,924)
Other comprehensive income (loss):
Adjustment to pension benefit plan	(233)	(159)	(206)
Change in foreign currency translation adjustments:
Translation gain (loss)	(8,022)	8,279	(1,437)
Loss reclassified into earnings	0	0	56
Total change in foreign currency translation adjustments	(8,022)	8,279	(1,381)
Other comprehensive income (loss) before tax	(8,255)	8,120	(1,587)
Provision for (benefit from) income taxes	873	(801)	262
Other comprehensive income (loss), net of tax	(9,128)	8,921	(1,849)
Total comprehensive income (loss)	$ 4,126	$ (20,350)	$ (7,773)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Additional Paid-in Capital	Additional Paid-in Capital Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Deficit	Accumulated Deficit Cumulative Effect, Period of Adoption, Adjustment	Accumulated Deficit Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Cumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance (in shares) at Dec. 31, 2018				87,057	87,057
Beginning balance at Dec. 31, 2018	$ 228,250	$ 1,400	$ 229,650	$ 87	$ 87	$ 2,296,795	$ 2,296,795	$ (2,067,416)	$ 1,400	$ (2,066,016)	$ (1,216)	$ (1,216)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(5,924)							(5,924)
Other comprehensive income (loss), net of tax	(1,849)										(1,849)
Issuance of common stock under stock option, award and purchase plans (in shares)				4,014
Issuance of common stock under stock option, award and purchase plans	6,914			$ 4		6,910
Stock-based compensation	12,156					12,156
Issuance of warrant	16,142					16,142
Exercise of warrant (in shares)				804
Exercise of warrant	0			$ 1		(1)
Reclassification from equity to mezzanine equity for Notes	(2,410)					(2,410)
Portion of repurchase price recorded in additional paid-in capital in connection with partial repurchase of 2020 Notes	(27,111)					(27,111)
Conversion feature of Notes	24,878					24,878
Ending balance (in shares) at Dec. 31, 2019				91,875
Ending balance at Dec. 31, 2019	252,446			$ 92		2,327,359		(2,071,940)			(3,065)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(29,271)							(29,271)
Other comprehensive income (loss), net of tax	8,921										8,921
Issuance of common stock under stock option, award and purchase plans (in shares)				3,822
Issuance of common stock under stock option, award and purchase plans	3,810			$ 3		3,807
Stock-based compensation	18,034					18,034
Issuance of warrant	0
Exercise of warrant (in shares)				2,413
Exercise of warrant	0			$ 2		(2)
Reclassification from mezzanine equity to equity for 2020 Notes	2,410					2,410
Conversion feature of Notes	8,254					8,254
Conversion feature of exchanged portion of 2020 Notes	(6,909)					(6,909)
Issuance of common stock upon conversion of 2020 Notes (in shares)				94
Issuance of common stock upon conversion of 2020 Notes	607			$ 1		606
Ending balance (in shares) at Dec. 31, 2020				98,204
Ending balance at Dec. 31, 2020	258,302			$ 98		2,353,559		(2,101,211)			5,856
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	13,254							13,254
Other comprehensive income (loss), net of tax	(9,128)										(9,128)
Issuance of common stock under stock option, award and purchase plans (in shares)				4,755
Issuance of common stock under stock option, award and purchase plans	10,249			$ 5		10,244
Stock-based compensation	24,119					24,119
Issuance of warrant	0
Reclassification from equity to mezzanine equity for Notes	(883)					(883)
Ending balance (in shares) at Dec. 31, 2021				102,959
Ending balance at Dec. 31, 2021	$ 295,913			$ 103		$ 2,387,039		$ (2,087,957)			$ (3,272)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net income (loss)	$ 13,254	$ (29,271)	$ (5,924)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation	12,546	11,737	11,287
Amortization of intangibles	507	3,970	8,319
Stock-based compensation	24,056	18,040	12,074
Amortization of convertible debt discount	6,308	7,058	6,756
Amortization of warrant	1,741	1,746	13,576
Foreign currency remeasurement	(5,126)	6,391	(290)
Loss on convertible debt extinguishment	0	1,362	5,695
Deferred income taxes, net	(6,197)	(105)	(2,076)
Provision for expected credit losses and returns	4,142	1,666	1,500
Provision for excess and obsolete inventories	3,460	1,847	1,479
Other adjustments	181	409	1,349
Changes in operating assets and liabilities:
Accounts receivable	(26,722)	21,186	(8,388)
Inventories	(39,338)	(8,195)	(4,819)
Other assets	(3,096)	11,556	(3,347)
Accounts payable	42,303	(18,173)	5,086
Deferred revenues	15,014	19,751	(3,436)
Other liabilities	(2,016)	(11,812)	(7,546)
Net cash provided by operating activities	41,017	39,163	31,295
Cash flows from investing activities:
Purchases of property and equipment	(12,975)	(32,205)	(10,328)
Net cash used in investing activities	(12,975)	(32,205)	(10,328)
Cash flows from financing activities:
Proceeds from convertible debt	0	0	115,500
Repayment of convertible debt	0	(7,999)	(109,603)
Payment of convertible debt issuance costs	0	(672)	(4,277)
Proceeds from other debts	3,861	9,398	4,684
Repayment of other debts	(6,169)	(6,646)	(6,913)
Proceeds from common stock issued to employees	12,311	5,472	8,406
Payment of tax withholding obligations related to net share settlements of restricted stock units	(2,064)	(1,662)	(1,492)
Net cash provided by (used in) financing activities	7,939	(2,109)	6,305
Effect of exchange rate changes on cash and cash equivalents	(1,195)	738	(203)
Net increase in cash and cash equivalents	34,786	5,587	27,069
Cash and cash equivalents, beginning of the year	98,645	93,058	65,989
Cash and cash equivalents, end of the year	133,431	98,645	93,058
Supplemental disclosures of cash flow information:
Income tax payments (refunds), net	2,525	(17)	1,138
Interest payments, net	4,095	4,221	4,260
Supplemental schedule of non-cash investing and financing activities:
Capital expenditures incurred but not yet paid	751	1,155	2,055
Fair value of warrants issued	0	0	16,142
Fair value of 2022 Notes used to settle 2020 Notes	$ 0	$ 44,357	$ 0

DESCRIPTION OF BUSINESS	12 Months Ended
DESCRIPTION OF BUSINESS	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS Harmonic Inc. (“Harmonic” or the “Company”), the worldwide leader in visualized cable access and video delivery solutions, enables media companies and service providers to deliver ultra-high-quality video streaming and broadcast services to consumers globally. The Company revolutionized cable access networking via the industry’s first virtualized cable access solution, enabling cable operators to more flexibly deploy gigabit internet service to consumer’s homes and mobile devices. Whether simplifying video delivery via innovative cloud and software platforms, or powering the delivery of gigabit internet cable services, Harmonic is changing the way media companies and service providers monetize live and on-demand content on every screen. The Company operates in two segments, Video and Cable Access. The Video business sells video processing and production and playout solutions and services worldwide to cable operators and satellite and telecommunications (“telco”) pay-TV service providers, which are collectively referred to as “service providers,” and to broadcast and media companies, including streaming media companies. The Video business infrastructure solutions are delivered either through shipment of our products, software licenses or as software-as-a-service (“SaaS”) subscriptions. The Cable Access business sells cable access solutions and related services, including our CableOS software-based cable access solution, primarily to cable operators globally.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements of Harmonic include the accounts of the Company and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The Company’s fiscal quarters are based on 13-week periods, except for the fourth quarter which ends on December 31. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles (“US GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s reported financial positions or results of operations may be materially different under changed conditions or when using different estimates and assumptions, particularly with respect to significant accounting policies. If estimates or assumptions differ from actual results, subsequent periods are adjusted to reflect more current information. Reclassifications Certain prior period balances have been reclassified to conform to the current year presentation. These reclassifications did not have a material impact on previously reported financial statements. Cash and Cash Equivalents All highly liquid investments with an original maturity of three months or less at the date of purchase are considered cash equivalents. The carrying amount of cash and cash equivalents approximates fair value because of the short maturity of those instruments. Credit Risk and Major Customers/Supplier Concentration Financial instruments which subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents, and accounts receivable. Cash and cash equivalents are invested in short-term, highly liquid, investment-grade instruments, in accordance with the Company’s investment policy. The investment policy limits the amount of credit exposure to any one financial institution, commercial or governmental issuer. The Company’s accounts receivable are derived from sales to worldwide cable, satellite, telco, and broadcast and media companies. The Company generally does not require collateral from its customers, and performs ongoing credit evaluations of its customers and provides for expected losses. The Company maintains an allowance for doubtful accounts based upon the expected collectability of its accounts receivable. One customer had a balance greater than 10% of the Company’s net accounts receivable balance as of December 31, 2021 and 2020. During the year ended December 31, 2021, 2020 and 2019, Comcast is the only customer accounted for more than 10% of the Company’s revenue. Certain of the components and subassemblies included in the Company’s products are obtained from a single source or a limited group of suppliers. Although the Company seeks to reduce dependence on those sole source and limited source suppliers, the partial or complete loss of certain of these sources could have at least a temporary adverse effect on the Company’s results of operations and damage customer relationships. Revenue Recognition The Company’s principal sources of revenue are from the sale of hardware, software, hardware and software maintenance contracts, and end-to-end solutions, encompassing design, manufacture, test, integration and installation of products. The Company also derives recurring revenue from subscriptions, which are comprised of subscription fees from customers utilizing the Company’s cloud-based video processing solutions. Revenue from contracts with customers is recognized using the following five steps: a) Identify the contract(s) with a customer; b) Identify the performance obligations in the contract; c) Determine the transaction price; d) Allocate the transaction price to the performance obligations in the contract; and e) Recognize revenue when (or as) the Company satisfies a performance obligation. A contract contains a promise (or promises) to transfer goods or services to a customer. A performance obligation is a promise (or a group of promises) that is distinct. The transaction price is the amount of consideration a Company expects to be entitled to from a customer in exchange for providing the goods or services. The unit of account for revenue recognition is a performance obligation. A contract may contain one or more performance obligations, including hardware, software, professional services and support and maintenance. Performance obligations are accounted for separately if they are distinct. A good or service is distinct if the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer, and the good or service is distinct in the context of the contract. Otherwise performance obligations will be combined with other promised goods or services until the Company identifies a bundle of goods or services that is distinct. The transaction price is allocated to all the separate performance obligations in an arrangement. It reflects the amount of consideration to which the Company expects to be entitled to in exchange for transferring goods or services, which may include an estimate of variable consideration to the extent that it is probable of not being subject to significant reversals in the future based on the Company’s experience with similar arrangements. The transaction price also reflects the impact of the time value of money if there is a significant financing component present in an arrangement. The transaction price excludes amounts collected on behalf of third parties, such as sales taxes. Revenue is recognized when the Company satisfies each performance obligation by transferring control of the promised goods or services to the customer. Goods or services can transfer at a point in time or over time depending on the nature of the arrangement. Refer to Note 3, “Revenue,” for additional information. Inventories Inventories are stated at the lower of cost (determined on first-in, first-out basis) or net realizable value. The cost of inventories is comprised of material and manufacturing labor and overheads. The Company establishes provisions for excess and obsolete inventories to reduce such inventories to their estimated net realizable value after evaluation of historical sales, future demand and market conditions, expected product life cycles and current inventory levels. Such provisions are charged to cost of revenue in the Company’s Consolidated Statements of Operations. Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Estimated useful lives are generally five years for furniture and fixtures, three years for software and four years for machinery and equipment. Depreciation for leasehold improvements are computed using the shorter of estimated useful lives or the terms of the related leases. Long-Lived Assets including Purchased Intangible Assets The Company reviews property and equipment, intangible assets and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. Recoverability is measured by comparing the carrying amount to the future undiscounted cash flows that the asset is expected to generate. If the asset is not recoverable, its carrying amount would be adjusted down to its fair value. For the years ended December 31, 2021, 2020 and 2019, there were no impairment charges for long-lived assets. Goodwill The Company assesses goodwill for impairment on an annual basis (in the fourth quarter), or more frequently if events or changes in circumstances indicate that it might be impaired, by comparing its carrying value to the reporting unit’s fair value. For the years ended December 31, 2021, 2020 and 2019, there were no impairment charges for goodwill. Refer to Note 7, “Goodwill,” for additional information. Leases On January 1, 2019, the Company adopted ASC 842, Leases (“Topic 842”), using the modified retrospective method, applying Topic 842 to all leases existing at the date of initial application. The Company elected to use the effective date as the date of initial application. Consequently, prior period balances and disclosures have not been restated. The Company elected certain practical expedients, which among other things, allowed the Company to carry forward prior conclusions about lease identification and classification. Under Topic 842, operating lease expense is generally recognized evenly over the term of the lease. The Company has operating leases primarily consisting of facilities with remaining lease terms of 1 year to 11 years. The lease term represents the non-cancelable period of the lease. For certain leases, the Company has an option to extend the lease term. These renewal options are not considered in the remaining lease term unless it is reasonably certain that the Company will exercise such options. Refer to Note 4, “Leases,” for additional information. Foreign Currency The functional currency of the Company’s Israeli and Swiss subsidiaries is the U.S. dollar. All other foreign subsidiaries use the respective local currency as the functional currency. When the local currency is the functional currency, gains and losses from translation of these foreign currency financial statements into U.S. dollars are recorded as a separate component of other comprehensive income (loss) in stockholders’ equity. The Company’s foreign currency exposure is also related to its net position of monetary assets and monetary liabilities held by its foreign subsidiaries in their nonfunctional currencies. These monetary assets and liabilities are being remeasured into the subsidiaries’ respective functional currencies using exchange rates as of the balance sheet date. Such remeasurement gains and losses are included in “Other income (expense), net” in the Company’s Consolidated Statements of Operations. During the year ended December 31, 2021, the Company recorded remeasurement gain of approximately $0.6 million. During the years ended December 31, 2020 and 2019, the Company recorded remeasurement loss of $1.0 million and $1.5 million, respectively. Derivative Instruments The Company enters into derivative instruments, primarily foreign currency forward contracts, to minimize the short-term impact of foreign currency exchange rate fluctuations on certain foreign currency denominated assets and liabilities as well as certain foreign currencies denominated expenses. The Company does not enter into derivative instruments for trading purposes and these derivatives generally have maturities within three months. The derivative instruments are recorded at fair value in prepaid expenses and other current assets or accrued and other current liabilities in the Company’s Consolidated Balance Sheets. The Company enters into derivative instruments to hedge existing foreign currency denominated assets or liabilities, the gains or losses on these hedges are recorded immediately in earnings to offset the changes in the fair value of the assets or liabilities being hedged. Research and Development Research and development (“R&D”) costs are expensed as incurred and consists primarily of employee salaries and related expenses, contractors and outside consultants, supplies and materials, equipment depreciation and facilities costs, all associated with the design and development of new products and enhancements of existing products. The Company’s French subsidiary participates in the French Crédit d’Impôt Recherche (“CIR”) program which allows companies to monetize eligible research expenses. The R&D credits receivable from the French government for spending on innovative R&D under the CIR program is recorded as an offset to R&D expenses. In the years ended December 31, 2021, 2020 and 2019, the Company had R&D credits of $5.7 million, $4.5 million and $4.7 million, respectively. Restructuring and Related Charges The Company’s restructuring charges consist primarily of employee severance, one-time termination benefits related to the reduction of its workforce, and other costs. Liabilities for costs associated with a restructuring activity are recognized when the liability is incurred and are measured at fair value. One-time termination benefits are expensed at the date the entity notifies the employee, unless the employee must provide future service, in which case the benefits are expensed ratably over the future service period. Termination benefits are calculated based on regional benefit practices and local statutory requirements. Refer to Note 10, “Restructuring and Related Charges,” for additional information. Warranty The Company accrues for estimated warranty costs at the time of revenue recognition and records such accrued liabilities as part of cost of revenue. Management periodically reviews its warranty liability and adjusts the accrued liability based on the terms of warranties provided to customers, historical and anticipated warranty claims experience, and estimates of the timing and cost of warranty claims. Advertising Expenses All advertising costs are expensed as incurred and included in “Selling, general and administrative expenses” in the Company’s Consolidated Statements of Operations. Advertising expense was $1.0 million, $1.1 million and $0.7 million for the years ended December 31, 2021, 2020 and 2019, respectively. Stock-based Compensation The Company measures and recognizes compensation expense for all stock-based compensation awards made to employees, including stock options, restricted stock units (“RSUs”) and stock purchase rights under the Company’s Employee Stock Purchase Plan (“ESPP”), based upon the grant-date fair value of those awards. The Company recognizes the impact of forfeitures as they occur. The fair value of the Company’s stock options and stock purchase rights under ESPP is estimated at grant date using the Black-Scholes option pricing model. The fair value of the Company’s RSUs and performance-based RSUs (“PRSUs”) is calculated based on the market value of the Company’s stock at the grant date. The fair value of the Company’s market-based RSUs (“MRSUs”) is estimated using the Monte-Carlo valuation model with market vesting conditions. The Company recognizes the stock-based compensation for options, RSUs, MRSUs and stock purchase rights under ESPP on straight-line basis over the requisite service period, which is generally the vesting period. The Company recognizes the stock-based compensation for PRSUs based on the probability of achieving performance criteria defined in the PRSU agreements. The Company estimates the number of PRSUs ultimately expected to vest and recognizes expense using the graded vesting attribution method over the requisite service period. Changes in the estimates related to probability of achieving certain performance criteria and number of PRSUs expected to vest could significantly affect the related stock-based compensation expense from one period to the next. Pension Plan Under French law, the Company’s subsidiary in France is obligated to provide for a defined benefit plan to its employees upon their retirement from the Company. The Company’s defined benefit pension plan in France is unfunded. The Company records its obligations relating to the pension plans based on calculations which include various actuarial assumptions including employees’ age and period of service with the company; projected mortality rates, mobility rates and increases in salaries; and a discount rate. The Company reviews its actuarial assumptions on an annual basis as of December 31 (or more frequently if a significant event requiring remeasurement occurs) and modifies the assumptions based on current rates and trends when it is appropriate to do so. The Company believes that the assumptions utilized in recording its obligations under its pension plan are reasonable based on its experience, market conditions and input from its actuaries. The Company accounts for the actuarial gains (losses) in accordance with ASC 715, “Compensation - Retirement Benefits.” If the net accumulated gain or loss exceeds 10% of the projected plan benefit obligation, a portion of the net gain or loss is amortized and included in expense for the following year based upon the average remaining service period of active plan participants, unless the Company’s policy is to recognize all actuarial gains (losses) when they occur. The Company elected to defer actuarial gains (losses) in accumulated other comprehensive income (loss). As of December 31, 2021, the Company did not meet the 10% threshold, and therefore no amortization of 2021 actuarial gain would be recorded in 2022. Refer to Note 12, “Employee Benefit Plans” for additional information. Income Taxes In preparing the Company’s consolidated financial statements, the Company estimates the income taxes for each of the jurisdictions in which the Company operates. This involves estimating the Company’s current tax expense and assessing temporary and permanent differences resulting from differing treatment of items, such as reserves and accruals, for tax and accounting purposes. These temporary differences result in deferred tax assets and liabilities, which are included within the Company’s Consolidated Balance Sheets. The Company’s income tax policy is to record the estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the Company’s accompanying Consolidated Balance Sheets, as well as operating loss and tax credit carryforwards. The Company follows the guidelines set forth in the applicable accounting guidance regarding the recoverability of any tax assets recorded on the Consolidated Balance Sheets and provides any necessary allowances as required. Determining necessary allowances requires the Company to make assessments about the timing of future events, including the probability of expected future taxable income and available tax planning opportunities. A history of operating losses in recent years has led to uncertainty with respect to our ability to realize certain of our net deferred tax assets, and as a result we applied a full valuation allowance against our U.S. net deferred tax assets as of December 31, 2021. In the event that actual results differ from these estimates or the Company adjusts these estimates in future periods, the Company’s operating results, and financial position could be materially affected. The Company is subject to examination of its income tax returns by various tax authorities on a periodic basis. The Company regularly assesses the likelihood of adverse outcomes resulting from such examinations to determine the adequacy of its provision for income taxes. The Company has applied the provisions of the applicable accounting guidance on accounting for uncertainty in income taxes, which requires application of a more-likely-than-not threshold to the recognition and de-recognition of uncertain tax positions. If the recognition threshold is met, the applicable accounting guidance permits the Company to recognize a tax benefit measured at the largest amount of tax benefit that, in the Company’s judgment, is more than 50% likely to be realized upon settlement. It further requires that a change in judgment related to the expected ultimate resolution of uncertain tax positions be recognized in earnings in the period of such change. The Company files annual income tax returns in multiple taxing jurisdictions around the world. A number of years may elapse before an uncertain tax position is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, the Company believes that its reserves for income taxes reflect the most likely outcome. The Company adjusts these reserves and penalties, as well as the related interest, in light of changing facts and circumstances. Changes in the Company’s assessment of its uncertain tax positions or settlement of any particular position could materially and adversely impact the Company’s income tax rate, operating results, financial position and cash flows. Segment Reporting Operating segments are defined as components of an enterprise that engage in business activities for which separate financial information is available and is evaluated by the Chief Operating Decision Maker (“CODM”), which for the Company is its Chief Executive Officer, in deciding how to allocate resources and assess performance. The Company has two operating segments: Video and Cable Access. Recently Issued Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for convertible instruments and contracts on an entity’s own equity. Among other changes, ASU No. 2020-06 removes from U.S. GAAP the liability and equity separation model for convertible instruments with a cash conversion feature, and as a result, after adoption, entities will no longer separately present in equity an embedded conversion feature for such debt. Similarly, the embedded conversion feature will no longer be amortized into income as interest expense over the life of the instrument. Instead, entities will account for a convertible debt instrument wholly as debt unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC Topic 815, Derivatives and Hedging, or (2) a convertible debt instrument was issued at a substantial premium. The new ASU is effective for interim and annual periods beginning after December 15, 2021, with early adoption permitted after December 15, 2020, and can be adopted either be on a modified retrospective or full retrospective basis. The Company will adopt this ASU on January 1, 2022 on a modified retrospective basis. The adoption is expected to reduce additional paid-in capital and convertible debt (mezzanine equity) by approximately $32.2 million and $0.9 million, respectively, due to the recombination of the equity conversion component of outstanding convertible debt, which was initially separated and recorded in stockholders’ equity, and to remove the remaining debt discount of approximately $15.2 million related to this previous separation. The net effect of these adjustments will be recorded as a reduction in the balance of the opening accumulated deficit as of January 1, 2022. The Company currently expects that the adoption of this ASU will result in the reduction of non-cash interest expense for the year ending December 31, 2022 and future periods until the settlement of the remaining outstanding Notes. The required use of if-converted method to calculate the impact of convertible notes on diluted earnings per share is not expected to have a material impact. During the fourth quarter of fiscal 2021, the Company and the trustee for 2022 Notes and 2024 Notes entered into supplemental indentures for both the 2022 Notes and 2024 Notes. Pursuant to the supplemental indentures, the Company eliminated its option to settle the principal amount of the Notes in shares of the Company's common stock upon conversion. Accordingly, the dilutive effect of the Company's 2022 Notes and 2024 Notes will be limited to the conversion premium. The adoption of this ASU will have no impact on the consolidated statement of cash flows. From time to time, new accounting pronouncements are issued by the FASB, or other standards setting bodies, that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes the impact of recently issued standards that are not yet effective will not have a material impact on its consolidated financial position, results of operations and cash flows upon adoption.

REVENUE

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

REVENUE

Hardware and Software. Revenue from the sale of hardware and software products is recognized when the control is transferred. For most of the Company’s product sales (including sales to distributors and system integrators), the control is transferred at the time the product is shipped or delivery has occurred because the customer has significant risks and rewards of ownership of the asset and the Company has a present right to payment at that time. The Company’s agreements with the distributors and system integrators have terms which are generally consistent with the standard terms and conditions for the sale of the Company’s equipment to end users, and do not provide for product rotation or pricing allowances, as are typically found in agreements with stocking distributors. The Company offers return rights which are specifically identified and accrued for as sales returns at the end of the period.

Shipping and handling costs are accounted for as a fulfillment cost and are recorded in “Cost of revenue” in the Company’s Consolidated Statements of Operations. Sales tax and other amounts collected on behalf of third parties are excluded from the transaction price.

Arrangements with Multiple Performance Obligations. The Company has revenue arrangements that include multiple performance obligations. The Company allocates transaction price to all separate performance obligations based on their relative standalone selling prices (“SSP”). The Company may exercise judgment when determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together.

The Company allocates transaction price to all separate performance obligations based on their relative SSP. The Company’s best evidence for SSP is the price the Company charges for that good or service when the Company sells it separately in similar circumstances to similar customers. If goods or services are not always sold separately, the Company uses its estimate of SSP in the allocation of transaction price. The objective of determining the best estimate of SSP is to estimate the price at which the Company would transact a sale if the product or service were sold on a standalone basis. The Company’s process for determining best estimate of SSP involves management’s judgment, and considers multiple factors including, but not limited to, major product groupings, geographies, gross margin objectives and pricing practices. Pricing practices taken into consideration include contractually stated prices, discounts offered and applicable price lists. These factors may vary over time, depending upon the unique facts and circumstances related to each deliverable. If the facts and circumstances underlying the factors considered change or should future facts and circumstances lead the Company to consider additional factors, the Company’s best estimate of SSP may also change.

If the Company has not yet established a selling price because the good or service has not previously been sold on a standalone basis, SSP for such good and service in a contract with multiple performance obligations is determined by applying a residual approach whereby all other performance obligations within a contract are first allocated a portion of the transaction price based upon their respective SSP, using observable prices, with any residual amount of the transaction price allocated to the good or service for which the price has not yet been established.

Solution Sales. Solution sales for the design, manufacture, test, integration and installation of products, including equipment acquired from third parties to be integrated with Harmonic’s products, that are customized to meet the customer’s specifications are accounted for based on the percentage-of-completion basis, using the input method. Some of our arrangements may include acceptance provisions that require testing of the solution against specific performance criteria. The Company performs a detailed evaluation to determine whether the arrangement involves performance criteria based on our standard performance criteria. The Company has a long-standing history of entering into contractual arrangements to deliver the solution sales based on standard performance criteria. For this type of arrangement, we consider the customer acceptance clause not substantive and recognize product revenue when the customer takes possession of the product and recognize service on a percentage-of-completion basis using the input method. However, if the solution results in significant production, modification or customization, we consider the arrangement as a single performance obligation and recognize the revenue at a point in time, depending on the complexity of the solution and nature of acceptance.

Professional services. Revenue from professional services is recognized over time as the services are performed or on the percentage-of-completion basis using the input method.

Input method. The use of the input method requires the Company to make reasonably dependable estimates. We use the input method based on labor hours, where revenue is calculated based on the percentage of total hours incurred in relation to total estimated hours at completion of the contract. The input method is reasonable because the hours best reflect the Company’s efforts toward satisfying the performance obligation over time. As circumstances change over time, the Company updates its measure of progress to reflect any changes in the outcome of the performance obligation. Such changes to an entity’s measure of progress are accounted for as a change in accounting estimates.

Support and maintenance. Support and maintenance services are satisfied ratably over time as the customer simultaneously receives and consumes the benefits of the services.

Contract Balances. Deferred revenue represents the Company’s obligation to transfer goods or services to a customer for which the Company has received consideration (or an amount of consideration is due) from the customer. The Company’s payment terms vary by the type and location of its customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, the Company requires payment before the products or services are delivered to the customer.

Revenue recognized during the year ended December 31, 2021 that was included within the deferred revenue balance at January 1, 2021 was $52.2 million. Revenue recognized during the year ended December 31, 2020 that was included within the deferred revenue balance at January 1, 2020 was $36.2 million.

Contract assets exist when the Company has satisfied a performance obligation but does not have an unconditional right to consideration (e.g., because the entity first must satisfy another performance obligation in the contract before it is entitled to invoice the customer).

Contract assets and deferred revenue consisted of the following:


	As of December 31,
(in thousands)	2021		2020
Contract assets	$	8,101	$	9,800
Deferred revenue	78,167		63,533

Contract assets and the non-current portion of Deferred revenue are reported as components of “Prepaid expenses and other current assets” and “Other non-current liabilities,” respectively, on the Consolidated Balance Sheets.

Remaining performance obligations represent contracted revenues that had not yet been recognized and future revenue recognition is expected. The aggregate balance of the Company’s remaining performance obligations as of December 31, 2021, was $461.7 million, of which approximately 83% is expected to be recognized as revenue over the next 12 months and the remainder thereafter.

Contract costs. The incremental costs of obtaining a contract are capitalized if the costs are expected to be recovered. Costs that are recognized as assets are amortized on a straight-line basis over the period during which the related goods or services transfer to the customer. Costs incurred to fulfill a contract are capitalized if they are not covered by other relevant guidance, relate directly to a contract, will be used to satisfy future performance obligations, and are expected to be recovered.

The balances of net capitalized contract costs included in the Company’s Consolidated Balance Sheets were as follows:


(in thousands)	As of December 31,
Balance Sheet Location	2021		2020
Prepaid expenses and other current assets	$	1,907	$	1,581
Other non-current assets	1,636		1,287
Total net capitalized contract costs	$	3,543	$	2,868

The amortization of the capitalized contract costs for the years ended December 31, 2021, 2020 and 2019 was $2.3 million, $1.6 million and $1.5 million.

Practical Expedients and Exemptions. Under Topic 606, incremental costs of obtaining a contract such as sales commissions are capitalized if they are expected to be recovered, and amortized on a straight-line basis. Expensing these costs as incurred is not permitted unless they qualify for a practical expedient. Other than capitalized costs of obtaining subscription contracts which are amortized regardless of the life of expected amortization period, the Company elected the practical expedient to expense the costs to obtain all other contracts as incurred, when the life of the expected amortization period is one year or less by using a portfolio approach.

The Company elected the practical expedient that allows the Company to not assess a contract for a significant financing component if the period between the customer’s payment and the transfer of the goods or services is one year or less.

Refer to Note 17, “Segment Information, Geographic Information and Customer Concentration” for disaggregated revenue information.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

+ Details

LEASES

12 Months Ended

Dec. 31, 2021

Leases [Abstract]

LEASES

Under Topic 842, operating lease expense is generally recognized evenly over the term of the lease. The Company has operating leases primarily consisting of facilities with remaining lease terms of 1 year to 11 years. The lease term represents the non-cancelable period of the lease. For certain leases, the Company has an option to extend the lease term. These renewal options are not considered in the remaining lease term unless it is reasonably certain that the Company will exercise such options.

The Company elected certain practical expedients under Topic 842 which are: (i) to not record leases with an initial term of twelve months or less on the balance sheet; (ii) to combine the lease and non-lease components in determining the lease liabilities and right-of-use assets, and (iii) to carry forward prior conclusions about lease identification and classification.

The Company’s lease contracts do not provide an implicit borrowing rate; hence the Company determined the incremental borrowing rate based on information available at lease commencement to determine the present value of lease liability. The Company generally uses the parent entity’s incremental borrowing rates as the treasury operations are managed centrally by the parent entity and, consequently, the pricing of leases at a subsidiary level is typically significantly influenced by the credit risk evaluated at the parent or consolidated group level on the basis of guarantees or other payment mechanisms that allow the lessor to look beyond just the subsidiary for payment.

During the fiscal year ended December 31, 2021, the Company entered into new or modified lease agreements which were assessed under Topic 842 to be operating leases. The new or modified lease agreements resulted in the balance sheet recognition of $8.8 million in “Operating lease right-of use assets,” $7.7 million in “Operating lease liabilities, long-term,” and $1.1 million in “Operating lease liabilities, current.”

The components of lease expense are as follows:


	Year ended December 31,
(in thousands)	2021		2020
Operating lease cost	$	7,550	$	8,369
Variable lease cost	1,986		2,675
Total lease cost	$	9,536	$	11,044

Supplemental cash flow information related to leases are as follows:


	Year ended December 31,
(in thousands)	2021		2020
Cash paid for amounts included in the measurement of operating lease liabilities	$	7,644	$	9,584
ROU assets obtained in exchange for operating lease obligations	$	8,837	$	5,414

Other information related to leases are as follows:


	Year ended December 31,
	2021		2020
Operating leases
Weighted-average remaining lease term (years)	6.8		7.0
Weighted-average discount rate	6.3	%	7.1	%

Future minimum lease payments under non-cancelable operating leases as of December 31, 2021 are as follows (in thousands):


Years ending December 31,
2022	$	7,734
2023	7,226
2024	7,069
2025	5,870
2026	4,893
Thereafter	12,717
Total future minimum lease payments	$	45,509
Less: imputed interest	(9,043)



Total lease liability balance	$	36,466

DERIVATIVES AND HEDGING ACTIVITIES

12 Months Ended

Dec. 31, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVES AND HEDGING ACTIVITIES

Derivatives Not Designated as Hedging Instruments (Balance Sheet Hedges)

The Company’s balance sheet hedges consist of foreign currency forward contracts, which mature generally within three months. These forward contracts are carried at fair value and they are used to minimize the short-term impact of foreign currency exchange rate fluctuation on cash and certain trade and intercompany receivables and payables. Changes in the fair value of these foreign currency forward contracts are recognized in “Other expense, net” in the Consolidated Statements of Operations and are largely offset by the changes in the fair value of the assets or liabilities being hedged. Foreign currency forward contracts’ gains recognized during the years ended December 31, 2021, 2020 and 2019, were $0.7 million, $2.2 million and $1.4 million, respectively.

The U.S. dollar equivalents of all outstanding notional amounts of foreign currency forward contracts were as follows:


	As of December 31,
(in thousands)	2021		2020
Purchase	$	2,926	$	11,426
Sell	$	5,175	$	—

While the Company’s arrangements with its counterparties allow for net settlement, which is designed to reduce credit risk by permitting net settlement with the same counterparty, the Company recognizes all derivative instruments in the Consolidated Balance Sheets on a gross basis. As of December 31, 2021 and 2020, gross fair values of derivative assets and liabilities, recorded as components of “Prepaid expenses and other current assets” and “Other current liabilities”, respectively, in the Consolidated Balance Sheets, were immaterial.

In connection with foreign currency derivatives entered in Israel, the Company’s subsidiaries in Israel are required to maintain a compensating balance with their bank at the end of each month. The compensating balance arrangements do not legally restrict the use of cash. As of December 31, 2021 and 2020, the total compensating balance maintained was $1.0 million.

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2021

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

The applicable accounting guidance establishes a framework for measuring fair value and requires disclosure about the fair value measurements of assets and liabilities. This guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability, in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. This guidance requires the Company to classify and disclose assets and liabilities measured at fair value on a recurring basis, as well as fair value measurements of assets and liabilities measured on a nonrecurring basis in periods subsequent to initial measurement, in a three-tier fair value hierarchy as follows:

•Level 1 - Observable inputs that reflect quoted prices for identical assets or liabilities in active markets.

•Level 2 - Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

•Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The carrying value of the Company’s financial instruments, including cash equivalents, restricted cash, accounts receivable, accounts payable and accrued liabilities, approximate fair value due to their short maturities.

The Company's financial instruments not measured at fair value on a recurring basis were as follows:


	December 31, 2021								December 31, 2020
	Carrying		Fair Value						Carrying		Fair Value
(in thousands)	Value		Level 1		Level 2		Level 3		Value		Level 1		Level 2		Level 3
2022 Notes	$	36,824	$	—	$	78,619	$	—	$	35,925	$	—	$	54,204	$	—
2024 Notes	$	98,941	$	—	$	173,419	$	—	$	93,582	$	—	$	125,953	$	—
French and other loans	$	17,981	$	—	$	17,981	$	—	$	21,835	$	—	$	21,835	$	—

The fair value of the Company’s Notes is influenced by interest rates, the Company’s stock price and stock market volatility. The difference between the carrying value and the fair value is primarily due to the spread between the conversion price and the market value of the shares underlying the conversion as of each respective balance sheet date. The Company’s French and other loans are classified within Level 2 because these borrowings are not actively traded and the majority of them have a variable interest rate structure based upon market rates currently available to the Company for debt with similar terms and maturities; therefore, the carrying value of these debts approximate its fair value. Refer to Note 11, “Convertible Notes and Other Debts,” for additional information.

During the years ended December 31, 2021, 2020, and 2019, there were no nonrecurring fair value measurements of assets and liabilities subsequent to initial recognition.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

GOODWILL

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

Goodwill represents the difference between the purchase price and the estimated fair value of the identifiable assets acquired and liabilities assumed. Goodwill is allocated among and evaluated for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment. The Company has two reporting units, Video and Cable Access.

During the fourth quarter of 2021, the Company performed the qualitative goodwill impairment testing for the two reporting units as part of the Company’s annual goodwill impairment test and concluded that goodwill was not impaired. The Company has not recorded any impairment charges related to goodwill in fiscal 2021, 2020 and 2019. If future economic conditions are different than those projected by management, future impairment charges may be required.

The changes in the Company’s carrying amount of goodwill are as follows:


(in thousands)	Video		Cable Access		Total
Balance as of December 31, 2019	$	178,982	$	60,798	$	239,780
Foreign currency translation adjustment	3,873		21		3,894
Balance as of December 31, 2020	$	182,855	$	60,819	$	243,674
Foreign currency translation adjustment	(3,457)		(4)		(3,461)
Balance as of December 31, 2021	$	179,398	$	60,815	$	240,213

ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2021

Receivables [Abstract]

ACCOUNTS RECEIVABLE

Accounts receivable, net of allowances, consisted of the following:


	As of December 31,
(in thousands)	2021		2020
Accounts receivable	$	91,382	$	68,295
Less: allowance for expected credit losses and sales returns	(2,853)		(2,068)
Total	$	88,529	$	66,227

Trade accounts receivable are recorded at invoiced amounts and do not bear interest. The Company generally does not require collateral and performs ongoing credit evaluations of its customers and provides for expected losses. The Company maintains an allowance for expected credit losses based upon the expected collectability of its accounts receivable. The expectation of collectability is based on the Company’s review of credit profiles of customers, contractual terms and conditions, current economic trends and historical payment experience. The Company offers return rights which are specifically identified and accrued for as sales returns at the end of the period.

The following table is a summary of activities in allowances for expected credit losses and sales returns:


(in thousands)	Balance at Beginning of Period		Charges to Revenue		Charges (Credits) to Expense		Deductions from Reserves		Balance at End of Period
Year ended December 31,
2021	$	2,068	$	2,609	$	1,533	$	(3,357)	$	2,853
2020	$	3,013	$	1,367	$	299	$	(2,611)	$	2,068
2019	$	3,497	$	1,896	$	(396)	$	(1,984)	$	3,013

CERTAIN BALANCE SHEET COMPONENTS

12 Months Ended

Dec. 31, 2021

Balance Sheet Related Disclosures [Abstract]

CERTAIN BALANCE SHEET COMPONENTS


Inventories:	December 31,
(in thousands)	2021		2020
Raw materials	$	22,245	$	2,529
Work-in-process	3,993		1,689
Finished goods	37,545		22,777
Service-related spares	7,412		8,036
Total	$	71,195	$	35,031


Prepaid expenses and other current assets:	December 31,
(in thousands)	2021		2020
Prepaid expenses	$	8,074	$	11,453
Contract assets (1)	8,101		9,800
Other current assets	13,797		16,879
Total	$	29,972	$	38,132

(1) Contract assets reflect the satisfied performance obligations for which the Company does not yet have an unconditional right to consideration.


Property and equipment, net:	December 31,
(in thousands)	2021		2020
Machinery and equipment	$	78,461	$	72,731
Capitalized software	38,306		37,141
Leasehold improvements	40,658		38,718
Furniture and fixtures	2,820		2,913
Construction-in-progress	1,892		2,209
Property and equipment, gross	162,137		153,712
Less: accumulated depreciation and amortization	(119,416)		(110,571)
Total	$	42,721	$	43,141


Other current liabilities:	December 31,
(in thousands)	2021		2020
Accrued employee compensation and related expenses	$	26,820	$	23,131
Other	26,824		27,202
Total	$	53,644	$	50,333

RESTRUCTURING AND RELATED CHARGES

12 Months Ended

Dec. 31, 2021

Restructuring and Related Activities [Abstract]

RESTRUCTURING AND RELATED CHARGES

The Company has implemented several restructuring plans in the past few years. The goal of these plans was to bring operational expenses to appropriate levels relative to the Company’s net revenue, while simultaneously implementing extensive company-wide expense control programs. The restructuring plans have primarily been comprised of severance payments and termination benefits related to headcount reductions. The Company accounts for its restructuring plans under the authoritative guidance for exit or disposal activities.

The following table summarizes the activities related to the Company’s restructuring plans during the year ended December 31, 2021:


(in thousands)	Severance and Benefits
Balance at December 31, 2020	$	4,098
Charges for current period	681
Cash payments	(2,520)
Other	(167)
Balance at December 31, 2021	$	2,092

For the year ended December 31, 2021, $0.6 million and $0.1 million of restructuring and related charges are included in “Cost of revenue” and “Operating expenses - Restructuring and related charges”, respectively, in the Consolidated Statements of Operations.

CONVERTIBLE NOTES AND OTHER DEBTS

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

CONVERTIBLE NOTES AND OTHER DEBTS

4.375% Convertible Senior Notes due 2022 (the “2022 Notes”)

In June 2020, the Company issued the 2022 Notes with an aggregate principal amount of $37.7 million in a non-cash exchange for its 2020 Notes with an equal principal amount pursuant to an indenture, dated June 2, 2020 (the “2022 Notes Indenture”), by and between the Company and U.S. Bank National Association, as trustee. The 2022 Notes bear interest at a rate of 4.375% per year, payable in cash on June 1 and December 1 of each year. The 2022 Notes will mature on December 1, 2022, unless earlier repurchased by the Company, redeemed by the Company or converted pursuant to their terms.

The 2022 Notes were initially convertible into cash, shares of the Company’s common stock, par value $0.001 (“Common Stock”), or a combination thereof, at the Company’s election, at an initial conversion rate of 173.9978 shares of Common Stock per $1,000 principal amount of 2022 Notes (which is equivalent to an initial conversion price of approximately $5.75 per share). Pursuant to the supplemental indenture entered into by the Company and the trustee during the fourth quarter of fiscal 2021, the Company made an irrevocable election to settle the principal amounts of the 2022 Notes solely with cash and may pay or deliver, as the case may be, any conversion value greater than the principal amount in cash, shares of common stock or a combination thereof, at the Company’s election.

The conversion rate, and thus the effective conversion price, may be adjusted under certain circumstances, including in connection with conversions made following certain fundamental changes and under other circumstances as set forth in the 2022 Notes Indenture.

Prior to the close of business on the business day immediately preceding September 1, 2022, the 2022 Notes will be convertible only under the following circumstances: (1) during any fiscal quarter commencing after the fiscal quarter ended on June 26, 2020 (and only during such fiscal quarter), if the last reported sale price of Common Stock for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on the last trading day of the immediately preceding fiscal quarter is greater than or equal to 130% of the conversion price on each applicable trading day; (2) during the five business day period after any five consecutive trading day period (the “measurement period”) in which the trading price per $1,000 principal amount of 2022 Notes for each trading day of the measurement period was less than 98% of the product of the last reported sale price of Common Stock and the conversion rate on each such trading day; or (3) upon the occurrence of specified corporate events. Commencing on September 1, 2022 until the close of business on the second scheduled trading day immediately preceding the maturity date, the 2022 Notes will be convertible in multiples of $1,000 principal amount regardless of the foregoing circumstances.

The 2022 Notes became convertible as of December 31, 2021, as the last reported sale price of the Company’s common stock for at least 20 trading days during a period of 30 consecutive trading days ending on December 31, 2021 was greater than 130% of the conversion price of the 2022 Notes on each applicable trading day. As a result of the 2022 Notes becoming convertible for cash up to the principal amount of $37.7 million, the Company reclassified the unamortized debt discount for the 2022 Notes in the amount of $0.9 million from “Additional paid-in capital” to “Convertible Debt” in the mezzanine equity section in the Consolidated Balance Sheet as of December 31, 2021. Additionally, all $36.8 million of the net carrying amount of the liability component of the 2022 Notes outstanding as of December 31, 2021 was classified as a current liability as of that date.

As the 2022 Notes were issued in exchange for the 2020 Notes, which was accounted for as an extinguishment, the 2022 Notes were initially accounted for at fair value, which was estimated to be $44.4 million. In accordance with the accounting guidance on embedded conversion features, the conversion feature associated with the 2022 Notes was initially valued at $8.3 million and bifurcated from the host debt instrument and recorded in “Additional paid-in capital.” The remaining amount of $36.0 million, which represents the fair value of the liability component of the 2022 Notes, was recorded as the initial carrying value of the 2022 Notes. The initial debt discount on the 2022 Notes is $1.7 million, calculated as the difference between the stated principal amount of $37.7 million and the initial carrying value of the liability component of $36.0 million. The debt discount is being amortized to interest expense at the effective interest rate over the contractual terms of the 2022 Notes.

The following table presents the components of the 2022 Notes:


	As of December 31,
(in thousands, except for years and percentages)	2021			2020
Liability:
Principal amount	$	37,707		$	37,707
Less: Debt discount, net of amortization	(672)			(1,357)
Less: Debt issuance costs, net of amortization	(211)			(425)
Carrying amount	$	36,824		$	35,925

Remaining amortization period (years)	0.9			1.9
Effective interest rate on liability component	6.95		%	6.95		%

The following table presents interest expense recognized for the 2022 Notes:


(in thousands)	Year ended December 31,
	2021		2020
Contractual interest expense	$	1,648	$	953
Amortization of debt discount	685		373
Amortization of debt issuance costs	214		117
Total interest expense recognized	$	2,547	$	1,443

2.00% Convertible Senior Notes due 2024 (the “2024 Notes”)

In September 2019, the Company issued $115.5 million of the 2024 Notes pursuant to an indenture (the “2024 Notes Indenture”), dated September 13, 2019, by and between the Company and U.S. Bank National Association, as trustee. The 2024 Notes bear interest at a rate of 2.00% per year, payable semi-annually on March 1 and September 1 of each year, beginning March 1, 2020. The 2024 Notes will mature on September 1, 2024, unless earlier repurchased by the Company, redeemed by the Company or converted pursuant to their terms.

The 2024 Notes were initially convertible into cash, shares of the Company’s common stock, par value $0.001 (“Common Stock”), or a combination thereof, at the Company’s election, at an initial conversion rate of 115.5001 shares of Common Stock per $1,000 principal amount of 2024 Notes (which is equivalent to an initial conversion price of approximately $8.66 per share). Pursuant to the supplemental indenture entered into by the Company and the trustee during the fourth quarter of fiscal 2021, the Company made an irrevocable election to settle the principal amounts of the 2024 Notes solely with cash and may pay or deliver, as the case may be, any conversion value greater than the principal amount in cash, shares of common stock or a combination thereof, at the Company’s election.

The conversion rate, and thus the effective conversion price, may be adjusted under certain circumstances, including in connection with conversions made following certain fundamental changes or a notice of redemption and under other circumstances, in each case, as set forth in the 2024 Notes Indenture.

The 2024 Notes will be convertible at certain times and upon the occurrence of certain events in the future, in each case, specified in the 2024 Notes Indenture. Further, on or after June 1, 2024, until the close of business on the scheduled trading day immediately preceding the maturity date, holders of the 2024 Notes may convert all or a portion of their 2024 Notes regardless of these conditions.

In accordance with the accounting guidance on embedded conversion features, the conversion feature associated with the 2024 Notes was valued at $24.9 million and bifurcated from the host debt instrument and recorded in “Additional paid-in capital.” The resulting debt discount on the 2024 Notes is being amortized to interest expense at the effective interest rate over the contractual term of the 2024 Notes.

The following table presents the components of the 2024 Notes:


	As of December 31,
(in thousands, except for years and percentages)	2021			2020
Liability:
Principal amount	$	115,500		$	115,500
Less: Debt discount, net of amortization	(14,576)			(19,294)
Less: Debt issuance costs, net of amortization	(1,983)			(2,624)
Carrying amount	$	98,941		$	93,582

Remaining amortization period (years)	2.7			3.7
Effective interest rate on liability component	7.95		%	7.95		%

The following table presents interest expense recognized for the 2024 Notes:


	Year ended December 31,
(in thousands)	2021		2020
Contractual interest expense	$	2,312	$	2,310
Amortization of debt discount	4,718		4,358
Amortization of debt issuance costs	641		595
Total interest expense recognized	$	7,671	$	7,263

4.00% Convertible Senior Notes due 2020 (the “2020 Notes”)

In December 2015, the Company issued $128.3 million in aggregate principal amount of the 2020 Notes pursuant to an indenture (the “2020 Notes Indenture”), dated December 14, 2015, by and between the Company and U.S. Bank National Association, as trustee. The 2020 Notes bear interest at a rate of 4.00% per year, payable in cash on June 1 and December 1 of each year. The 2020 Notes matured on December 1, 2020.

The 2020 Notes were convertible into cash, shares of the Common Stock, or a combination thereof, at the Company’s election, at a conversion rate of 173.9978 shares of Common Stock per $1,000 principal amount of 2020 Notes (which is equivalent to a conversion price of approximately $5.75 per share). The conversion rate, and thus the effective conversion price, was adjustable under certain circumstances, including in connection with conversions made following certain fundamental changes and under other circumstances, in each case, as set forth in the 2020 Notes Indenture.

In September 2019, the Company used approximately $109.6 million of the net proceeds from the issuance of the 2024 Notes to repurchase $82.5 million aggregate principal of the 2020 Notes in privately negotiated transactions. The repurchase of the 2020 Notes was accounted for as a debt extinguishment, and the consideration transferred was allocated between the equity and liability components by determining the fair value of the conversion option immediately prior to the debt extinguishment and allocating that portion of the repurchase price to additional paid-in capital for $27.1 million, with the residual repurchase price allocated to the liability component, respectively. The partial repurchase of the 2020 Notes resulted in the recognition of a $5.7 million loss on debt extinguishment for the year ended December 31, 2019, which was recorded in “Loss on convertible debt extinguishment” in the Consolidated Statements of Operations.

In accordance with accounting guidance on embedded conversion features, the conversion feature associated with the 2020 Notes was initially valued at $26.1 million and bifurcated from the host debt instrument and recorded in “Additional paid-in capital.” The resulting debt discount on the 2020 Notes had been amortized to interest expense at the effective interest rate over the contractual terms of the 2020 Notes prior to the maturity date in December 2020.

The 2020 Notes became convertible as of December 31, 2019, as the last reported sale price of the Company’s common stock for at least 20 trading days during a period of 30 consecutive trading days ending on the last trading day of the immediately preceding fiscal quarter was greater than or equal to 130% of the conversion price of the 2020 Notes on each applicable trading day. As a result of the 2020 Notes becoming convertible for cash up to the principal amount of $45.8 million, the Company reclassified the unamortized debt discount for the 2020 Notes in the amount of $2.4 million from “Additional paid-in-capital” to convertible debt in the mezzanine equity section in the Consolidated Balance Sheets as of December 31, 2019. During the year ended December 31, 2020, this conversion condition was not present, and accordingly, the Company reclassified this balance from convertible debt in the mezzanine equity section to “Additional paid-in-capital.”

In June 2020, the Company exchanged $37.7 million in aggregate principal amount of the 2020 Notes for $37.7 million in aggregate principal amount of its 2022 Notes. The fair value of the consideration transferred in the form of the 2022 Notes of $44.4 million was allocated between the equity and liability components as discussed in the 2022 Notes section above. The exchange of the 2020 Notes was accounted for as a debt extinguishment, which resulted in the recognition of a $0.8 million loss on debt extinguishment for the year ended December 31, 2020, which was recorded in “Loss on convertible debt extinguishment” in the Consolidated Statements of Operations. Following the exchange, there was a total of $8.1 million aggregate principal amount of the 2020 Notes remaining.

On or after September 1, 2020, until the close of business on the scheduled trading day immediately preceding the maturity date, holders of the 2020 Notes were able to convert all or a portion of their 2020 Notes regardless of any conditions.

Prior to maturity date, a total of $7.8 million of the principal balance was converted by holders of the 2020 Notes. In accordance with provisions of the 2020 Notes Indenture, conversion was settled in a combination of cash and the Company’s Common Stock. The conversion resulted in the recognition of a $0.5 million loss, which was recorded in “Loss on convertible debt extinguishment” in the Consolidated Statements of Operations. The remaining principal of $0.3 million matured on December 1, 2020 and was paid in cash.

The following table presents interest expense recognized for the 2020 Notes:


	Year ended December 31,
(in thousands)	2021		2020		2019
Contractual interest expense	$	—	$	936	$	4,148
Amortization of debt discount	—		1,158		4,787
Amortization of debt issuance costs	—		138		577
Total interest expense recognized	$	—	$	2,232	$	9,512

Other Debts

The Company has a variety of debt and credit facilities primarily in France to satisfy the financing requirements of the operations of its French subsidiary. These arrangements are summarized in the table below:


	December 31,
(in thousands)	2021		2020
Financing from French government agencies related to various government incentive programs (1)	$	12,259	$	14,974
Relief loans (2)	5,651		6,694
Term loans	71		167
Obligations under finance leases	—		22
Total debt obligations	17,981		21,857
Less: current portion	(4,992)		(11,771)
Long-term portion	$	12,989	$	10,086

(1) These loans bear variable interest rate at EURIBOR 1 month plus 1.9% and mature between 2022 through 2025.

(2) Refer to the below section “Relief Loans” for the description of these loans.

The table below presents the future minimum repayments of other debts as of December 31, 2021 (in thousands):


Year ending December 31,
2022	$	4,992
2023	4,957
2024	5,036
2025	1,577
2026	1,419
Total	$	17,981

Line of Credit

On December 19, 2019, the Company entered into a Credit Agreement (the “Credit Agreement”) with JPMorgan Chase Bank, N.A., as lender. The Credit Agreement provides for a secured revolving loan facility in an aggregate principal amount of up to $25.0 million, based on a borrowing base of eligible accounts receivable and inventory, with a maturity date of October 31, 2020. The Company may use availability under the revolving loan facility for the issuance of letters of credit. The proceeds of the revolving loans may be used for general corporate purposes.

During fiscal 2020, the Company amended the Credit Agreement to extend the Credit Agreement maturity date to October 30, 2022 and amend the interest rates for the revolving loans. As amended, the revolving loans bear interest, at the Company’s election, at a floating rate per annum equal to either (1) 2.00% plus the greater of (i) 1 month LIBOR on any day plus 2.50% and (ii) the prime rate as reported in the Wall Street Journal from time to time or (2) 3.00% plus LIBOR for an interest period of one, two or three months. Interest on the revolving loans is payable monthly in arrears, in the case of prime rate loans, and at the end of the applicable interest period, in the case of LIBOR loans.

The Credit Agreement contains customary affirmative and negative covenants, including covenants limiting the ability of the Company, among other things, incur debt, grant liens, undergo certain fundamental changes, make investments, make certain restricted payments, dispose of assets, enter into transactions with affiliates, and enter into burdensome agreements, in each case, subject to limitations and exceptions set forth in the Credit Agreement. The Company is also required to maintain compliance with an adjusted quick ratio, a minimum EBITDA covenant (tested quarterly) and a minimum liquidity covenant, in each case, determined in accordance with the terms of the Credit Agreement. As of December 31, 2021, the Company was in compliance with the covenants under the Credit Agreement.

There were no borrowings under the Credit Agreement outstanding as of December 31, 2021.

Relief Loans

In June 2020, Harmonic France was granted a loan from Société Générale S.A. (the “SG Loan”) in the aggregate amount of 5 million Euros, pursuant to a state guarantee program introduced in March 2020 to provide relief to companies from the financial consequences of the COVID-19 pandemic. The SG Loan was initially maturing in June 2021. During 2021, SG Loan maturity was extended to June 2026. The SG loan bears an effective interest rate of 0.51% per annum payable annually and may be repaid at any time prior to maturity with no repayment penalties. There are no restrictions on the use of funds from the SG Loan. The purpose of the funds from the SG Loan is to allow the preservation of activity and employment in France. As of December 31, 2021, there was $5.7 million outstanding under the loan, which is recorded in “Other debts, non-current” in the Consolidated Balance Sheets.

In April 2020, Harmonic International GmbH was granted a loan of CHF 500,000 from UBS Switzerland AG (the “UBS Loan”) in accordance with a Swiss federal COVID-19 loan guarantee program with an initial maturity of five years. The exclusive purpose of the UBS Loan is to guarantee the Company’s current liability requirements. The UBS Loan did not bear any interest. The UBS Loan was repaid in full during 2021.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
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-Paragraph 1B
-Subparagraph (h)
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (g)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 1C
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 470
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-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
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-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2021

Share-based Payment Arrangement [Abstract]

EMPLOYEE BENEFIT PLANS

Equity Award Plans

1995 Stock Plan

The 1995 Stock Plan provides for the grant of incentive stock options, non-statutory stock options and restricted stock units (“RSUs”). Incentive stock options may be granted only to employees. All other awards may be granted to employees and non-employees. Under the terms of the 1995 Stock Plan, no incentive stock option or non-statutory stock option may be granted in the ordinary course of business with a per share exercise price that is less than 100% of the fair value of the Company’s common stock on the date of grant. RSUs have no exercise price. Both options and RSUs vest over a period of time as determined by the Company’s Board of Directors (the “Board”), generally two to four years, and options expire seven years from the date of grant. Some of the RSUs granted by the Company have performance-based vesting terms, where vesting is dependent on achievement of certain financial and non-financial operating goals of the Company (performance-based RSUs, or “PRSUs”), or where vesting is dependent on performance of the Company’s total shareholder return (“TSR”) relative to the TSR of the NASDAQ Telecommunication Index (market-based RSUs, or “MRSUs”). As of December 31, 2021, an aggregate of 7,317,622 shares of common stock were reserved for issuance under the 1995 Stock Plan, of which 3,223,471 shares remained available for future grants.

2002 Director Plan

The 2002 Director Plan provides for the grant of non-statutory stock options and RSUs to non-employee directors of the Company. Under the terms of the 2002 Director Plan, no non-statutory stock option may be granted with a per share exercise price that is less than 100% of the fair value of the Company’s common stock on the date of grant. RSUs have no exercise price. Both options and RSUs vest over a period of time as determined by the Board, generally one year for RSUs and three years for options, and options expire seven years from the date of grant. As of December 31, 2021, an aggregate of 800,182 shares of common stock were reserved for issuance under the 2002 Director Plan, of which 628,749 shares remained available for future grants.

Employee Stock Purchase Plan

The 2002 Employee Stock Purchase Plan (“ESPP”) provides for the issuance of share purchase rights to employees of the Company. The ESPP is intended to qualify as an “employee stock purchase plan” under Section 423 of the Internal Revenue Code. The ESPP enables employees to purchase shares at 85% of the fair market value of the Common Stock at the beginning or end of the offering period, whichever is lower. Offering periods generally begin on the first trading day on or after January 1 and July 1 of each year. Employees may participate through payroll deductions of 1% to 10% of their earnings. In the event that there are insufficient shares in the plan to fully fund the issuance, the available shares will be allocated across all participants based on their contributions relative to the total contributions received for the offering period. Under the ESPP, 1,024,244, 1,036,543 and 1,037,366 shares were issued during fiscal 2021, 2020 and 2019, respectively, representing $5.1 million, $4.5 million and $4.1 million in contributions. As of December 31, 2021, 1,184,205 shares were reserved for future purchases by eligible employees.

Stock Options


(in thousands, except per share amounts)	Number of Shares	Weighted-Average Exercise Price (per share)
Balance at December 31, 2020	1,453	$	5.80
Exercised	(1,065)	6.77
Canceled	—	—
Balance at December 31, 2021	388	$	3.15

All stock options outstanding as of December 31, 2021 are fully vested and exercisable. The weighted-average remaining contractual term of stock options outstanding as of December 31, 2021 was 1.2 years. The aggregate intrinsic value of stock options outstanding as of December 31, 2021 was $3.3 million. Aggregate intrinsic value represents the difference between the exercise price of the stock options and the fair value of the Company’s common stock as of December 31, 2021. The intrinsic value of stock options exercised during the years ended December 31, 2021, 2020 and 2019 was $2.1 million, $0.2 million and $1.8 million, respectively.

No stock options were granted during the years ended December 31, 2021, 2020 and 2019.

No stock options vested during the years ended December 31, 2021 and 2020.The fair value of stock options vested during the year ended December 31, 2019 was $0.1 million.

The Company realized no income tax benefit from stock option exercises for the years ended December 31, 2021, 2020 and 2019 due to recurring tax losses and valuation allowances.

Restricted Stock Units


(in thousands, except per share amounts)	Number of Shares	Weighted Average Grant-Date Fair Value Per Share
Balance at December 31, 2020	3,268	$	5.67
Granted	3,621	7.90
Vested	(2,913)	6.27
Forfeited	(98)	6.71
Balance at December 31, 2021	3,878	$	7.31

The fair value of RSUs vested during the years ended December 31, 2021, 2020 and 2019 was $18.3 million, $15.5 million and $9.7 million, respectively.

French Pension Plan

Under French law, the Company’s subsidiaries in France are obligated to make certain payments to their employees upon their retirement from the Company. These payments are based on the retiring employee’s salary for a number of months that varies according to the employee’s period of service and position. Salary used in the calculation is the employee’s average monthly salary for the twelve months prior to retirement. The payments are made in one lump-sum at the time of retirement. The French pension plan is unfunded and there are no contributions to the plan required by related laws or funding regulations. No required contributions are expected in fiscal 2022, but the Company, at its discretion, may make contributions to the defined benefit plan.

The Company’s defined benefit pension obligations are measured annually as of December 31. The present value of these lump-sum payments is determined on an actuarial basis and the actuarial valuation considers the employees’ age and period of service with the Company, projected mortality rates, mobility rates, increases in salaries and a discount rate.

The Company’s pension obligations as of December 31, 2021 and 2020, and the changes to the Company’s pension obligations for each of those years, were as follows:


(in thousands)	2021		2020
Projected benefit obligation:
Balance at January 1	$	6,057	$	5,259
Service cost	272		252
Interest cost	20		37
Actuarial losses	233		159
Benefits paid	(94)		(173)
Foreign currency translation adjustment	(485)		523
Balance at December 31	$	6,003	$	6,057

Presented on the Consolidated Balance Sheets as:
Current portion (included in “Accrued and other current liabilities”)	$	32	$	47
Long-term portion (included in “Other non-current liabilities”)	$	5,971	$	6,010

The table below presents the components of net periodic benefit costs:


	Year ended December 31,
(in thousands)	2021		2020		2019
Service cost	$	272	$	252	$	227
Interest cost	20		37		78
Net periodic benefit cost included in result of operations	$	292	$	289	$	305

The following assumptions were used in determining the Company’s pension obligation:


	As of December 31,
	2021		2020
Discount rate	0.9	%	0.4	%
Mobility rate	4.7	%	5.2	%
Salary progression rate	2.5	%	2.0	%

The Company evaluates the discount rate assumption annually. The discount rate is determined using the average yields on high-quality fixed-income securities that have maturities consistent with the timing of benefit payments.

The Company also evaluates other assumptions related to demographic factors, such as retirement age, mortality rates and turnover periodically, updating them to reflect experience and expectations for the future. The mortality assumption related to the Company’s defined benefit pension plan used the most current mortality tables published by the French National Institute of Statistics and Economic Studies.

As of December 31, 2021, future benefits expected to be paid in each of the next five years, and in the aggregate for the five-year period thereafter are as follows (in thousands):


Year ending December 31,
2022	$	32
2023	225
2024	248
2025	469
2026	698
2027 - 2031	3,491
Total	$	5,163

Share-based Compensation Cost

The following table sets forth the detailed allocation of the share-based compensation expense which was included in the Company’s Consolidated Statements of Operations:


	Year ended December 31,
(in thousands)	2021		2020		2019
Share-based compensation expense included in:
Cost of revenue	$	2,345	$	1,712	$	1,124
Research and development expense	7,164		4,850		3,261
Selling, general and administrative expense	14,547		11,478		7,689
Total	$	24,056	$	18,040	$	12,074

Share-based compensation expense by type of award:
Stock options	$	—	$	—	$	94
RSUs	14,573		11,522		9,444
PRSUs	6,231		4,022		924
MRSUs	1,304		711		286
Employee stock purchase rights under ESPP	1,948		1,785		1,326
Total	$	24,056	$	18,040	$	12,074

As of December 31, 2021, total unrecognized share-based compensation cost related to unvested RSUs was $18.3 million and is expected to be recognized over a weighted-average period of approximately 1.5 years.

Valuation Assumptions

The Company estimates the fair value of stock purchase rights under the ESPP using a Black-Scholes option valuation model. The value of the stock purchase rights under the ESPP consists of: (1) the 15% discount on the purchase of the stock; (2) 85% of the fair value of the call option; and (3) 15% of the fair value of the put option. The call option and put option were valued using the Black-Scholes option pricing model. At the date of grant, the Company estimated the fair value of each stock purchase right granted under the ESPP using the following weighted average assumptions:


	Year ended December 31,
		2021		2020		2019
Expected term (in years)		0.50		0.50		0.50
Volatility		45	%	56	%	38	%
Risk-free interest rate		0.1	%	0.9	%	2.3	%
Expected dividends		0.0	%	0.0	%	0.0	%

The expected term of the stock purchase right under ESPP represents the period of time from the beginning of the offering period to the purchase date. The Company uses its historical volatility for a period equivalent to the expected term to estimate the expected volatility. The risk-free interest rate that the Company uses in the Black-Scholes option valuation model is based on U.S. Treasury zero-coupon issues with remaining terms similar to the expected term. The Company has not paid and does not plan to pay any cash dividends in the foreseeable future.

The estimated weighted-average fair value per share of stock purchase rights under the ESPP, granted for the years ended December 31, 2021, 2020 and 2019 was $2.24, $1.80 and $1.33, respectively.

STOCKHOLDERS’ EQUITY

12 Months Ended

Dec. 31, 2021

Equity [Abstract]

STOCKHOLDERS’ EQUITY

Accumulated Other Comprehensive Income (Loss) (“AOCI”)

The components of AOCI, on an after-tax basis where applicable, were as follows:


	As of December 31,
(in thousands)	2021		2020
Foreign currency translation adjustments	$	(3,120)	$	5,774
Actuarial gain (loss)	(152)		82
Total accumulated other comprehensive income (loss)	$	(3,272)	$	5,856

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

INCOME TAXES

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

INCOME TAXES


Income (loss) before income tax:	Year ended December 31,
(in thousands)	2021		2020		2019
Domestic	$	(5,688)	$	(42,905)	$	1,769
Foreign	14,559		16,688		(8,365)
Income (loss) before income taxes	$	8,871	$	(26,217)	$	(6,596)


Provision for (benefit from) income taxes:	Year ended December 31,
(in thousands)	2021		2020		2019
Current:
Federal	$	4	$	124	$	(180)
State	85		93		108
Foreign	2,469		2,103		1,525
Deferred:
Foreign	(6,941)		734		(2,125)
Total provision for (benefit from) income taxes	$	(4,383)	$	3,054	$	(672)

The difference between the tax provision at the statutory federal income tax rate and the provision for (benefit from) income tax as a percentage of income (loss) before income taxes (effective tax rate) for each period was as follows:


	Year ended December 31,
	2021		2020		2019
Statutory U.S. federal income tax rate	21	%	21	%	21	%
Increase (reduction) in rate resulting from:
Differential in rates on foreign earnings	42	%	(11)	%	(37)	%
Change in valuation allowance	(113)	%	(16)	%	14	%
Change in liabilities for uncertain tax positions	(2)	%	—	%	6	%
Non-deductible stock-based compensation	11	%	(2)	%	(8)	%
Permanent differences	—	%	(2)	%	11	%
Adjustments related to tax positions taken during prior years	(3)	%	—	%	6	%
Research and development credits	(10)	%	—	%	—	%
Other	3	%	(2)	%	(3)	%
Effective tax rate	(49)	%	(12)	%	10	%

The Company operates in multiple jurisdictions and its profits are taxed pursuant to the tax laws of these jurisdictions. The Company’s effective income tax rate differs from the U.S. federal statutory rate primarily due to geographical mix of income and losses, full valuation allowance against U.S. federal and state deferred tax assets, foreign withholding taxes and income taxes on earnings from operations in foreign tax jurisdictions. The Company’s effective income tax rate may be affected by changes in its interpretations of tax laws and tax agreements in any given jurisdiction, utilization of net operating loss and tax credit carry forwards, changes in geographical mix of income and expense, and changes in management's assessment of matters such as the ability to realize deferred tax assets, as well as one-time discrete items. During fiscal 2021, the Company recorded a one-time benefit of approximately $8.6 million due to the release of valuation allowance on deferred tax assets in foreign jurisdictions due to its improved earnings in recent years and increasing future projected earnings. During fiscal 2019, the Company recorded a one-time benefit of approximately $2.0 million due to changes in the Company's global tax structure, and a $0.8 million benefit from a valuation allowance release for one of its foreign subsidiaries. This release of the valuation allowance was due to changes in forecasted taxable income resulting from the Company receiving a favorable tax ruling during 2019.

The components of deferred taxes are as follows:


	As of December 31,
(in thousands)	2021		2020
Deferred tax assets:
Reserves and accruals	$	24,833	$	21,823
Net operating loss carryforwards	33,070		39,733
Research and development credit carryforwards	39,730		38,179
Deferred stock-based compensation	1,354		1,202
Intangibles	7,321		7,838
Operating lease liabilities	8,697		7,822
Capitalized research and development expenses	9,681		10,805
Other	31		442
Gross deferred tax assets	124,717		127,844
Valuation allowance	(90,247)		(99,585)
Gross deferred tax assets after valuation allowance	34,470		28,259
Deferred tax liabilities:
Depreciation	(6,597)		(6,399)
Convertible notes	(3,652)		(4,708)
Operating lease right-of-use assets	(7,402)		(6,529)
Other	—		—
Gross deferred tax liabilities	(17,651)		(17,636)
Net deferred tax assets	$	16,819	$	10,623

The following table summarizes the activities related to the Company’s valuation allowance:


	Year ended December 31,
(in thousands)	2021		2020		2019
Balance at beginning of period	$	99,585	$	95,518	$	77,144
Additions	310		6,690		23,929
Deductions	(9,648)		(2,623)		(5,555)
Balance at end of period	$	90,247	$	99,585	$	95,518

As of December 31, 2021, the Company had $103.6 million, $61.8 million, $61.1 million of foreign, U.S. federal and state net operating loss (“NOL”) carryforwards, respectively. Certain foreign NOLs expire beginning in 2026, if not utilized, while the majority of the foreign NOLs carryforward indefinitely. $28.9 million of U.S. federal NOL carryforward expires at various dates beginning in 2022 through 2037, if not utilized, and the remainder carries forward indefinitely. Certain U.S. states NOL carryforward expires at various dates beginning in 2029, if not utilized.

As of December 31, 2021, the Company had U.S. federal and California state tax credit carryforwards of $15.5 million and $37.3 million, respectively. If not utilized, the U.S. federal tax credit carryforwards will begin to expire in 2031, while the California tax credit carryforward will not expire.

In the event the Company experiences an ownership change within the meaning of Section 382 of the Internal Revenue Code (“IRC”), the Company’s ability to utilize net operating losses, tax credits and other tax attributes may be limited.

The Company has not provided U.S. state income taxes and foreign withholding taxes on approximately $42.0 million of cumulative earnings for certain non-U.S. subsidiaries, because such earnings are intended to be indefinitely reinvested. Determination of the amount of unrecognized deferred tax liability for temporary differences related to investments in these non-U.S. subsidiaries that are essentially permanently in duration is not practicable.

The Company applies the provisions of the applicable accounting guidance regarding accounting for uncertainty in income taxes, which require application of a more-likely-than-not threshold to the recognition and derecognition of uncertain tax positions. If the recognition threshold is met, the applicable accounting guidance permits the recognition of a tax benefit measured at the largest amount of such tax benefit that, in the Company’s judgment, is more than fifty percent likely to be realized upon settlement. It further requires that a change in judgment related to the expected ultimate resolution of uncertain tax positions to be recognized in earnings in the period in which such determination is made. The Company will continue to review its tax positions and provide for, or reverse, unrecognized tax benefits as issues arise. As of December 31, 2021, none of unrecognized future tax benefits would favorably impact the effective tax rate in the future due to a full valuation allowance in the United States. The following table summarizes the activities related to the Company’s gross unrecognized tax benefits:


	Year ended December 31,
(in millions)	2021		2020		2019
Balance at beginning of period	$	17.6	$	17.0	$	18.0
Increase in balance related to tax positions taken during current year	0.3		0.3		0.2
Decrease in balance as a result of a lapse of the applicable statutes of limitations	(0.2)		—		(0.1)
Increase in balance related to tax positions taken during prior years	—		0.3		—
Decrease in balance related to tax positions taken during prior years	(3.9)		—		(1.1)
Balance at end of period	$	13.8	$	17.6	$	17.0

The Company recognizes interest and penalties related to unrecognized tax positions in income tax expenses on the Consolidated Statements of Operations. The net interest and penalties charges recorded for the years ended December 31, 2019 through 2021, were not material.

The 2015 through 2021 tax years generally remain subject to examination by U.S. federal and most state tax authorities. In addition, the Company remains subject to income tax examination for several other jurisdictions, including in Switzerland for years after 2016, Israel for years after 2019, and France for years after 2016.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2021

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Basic net income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders for the applicable period by the weighted average number of common shares outstanding during the period. Potentially dilutive shares, consisting of outstanding stock options, RSUs, ESPP awards, warrants, and the Company’s Notes, are included in calculation of diluted net income (loss) per share when their effect is dilutive.

The following table sets forth the computation of the basic and diluted net income (loss) per share:


	Year ended December 31,
(in thousands, except per share amounts)	2021		2020		2019
Numerator:
Net income (loss)	$	13,254	$	(29,271)	$	(5,924)
Denominator:
Weighted average number of shares outstanding:
Basic	101,484		96,971		89,575
2020 Notes	2,175		—		—
2024 Notes	653		—		—
Stock options	292		—		—
Restricted stock units	1,525		—		—
Stock purchase rights under ESPP	42		—		—
Diluted	106,171		96,971		89,575
Net income (loss) per share:
Basic	$	0.13	$	(0.30)	$	(0.07)
Diluted	$	0.12	$	(0.30)	$	(0.07)

The following table presents the potentially dilutive shares that were excluded from the computation of diluted net income (loss) per share, because their effect was anti-dilutive:


	Year ended December 31,
(in thousands)	2021	2020	2019
2020 Notes	—	312	1,322
2022 Notes	—	192	n/a
Stock options	8	1,603	2,568
Restricted stock units	27	3,041	2,955
Stock purchase rights under the ESPP	390	531	478
Warrants (1)	—	—	4,321
Total	425	5,679	11,644

(1) Refer to Note 15, “Warrants,” for additional information.

The Company applies the treasury stock method to determine the potential dilutive effect of its convertible debt on earnings per share. The 2020 Notes, 2022 Notes, and 2024 Notes are excluded from the calculation of diluted earnings per share under the treasury stock method for the periods when their respective conversion prices exceeded the average market price for the Company's common stock. Under the if-converted method, the 2022 Notes and the 2024 Notes have potential dilutive effect of 6.6 million shares and 13.3 million shares, respectively.

WARRANTS	12 Months Ended
WARRANTS	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
WARRANTS	WARRANTS On September 26, 2016, the Company granted a warrant to purchase shares of common stock (the “Warrant”) to Comcast pursuant to which Comcast may, subject to certain vesting provisions, purchase up to 7,816,162 shares of the Company’s common stock subject to adjustment in accordance with the terms of the Warrant, for a per share exercise price of $4.76. Prior to the third quarter of fiscal 2019, Comcast had vested in 1,954,042 Warrant shares as a result of the achievement of certain milestones. On July 8 2019, in connection with the election by Comcast of enterprise licensing pricing for the Company’s CableOS software, the Company deemed that all of the remaining milestones and thresholds required to fulfill each of the vesting requirements of the Warrant were satisfied and achieved or otherwise waived such that all Warrant shares were fully vested and exercisable as of July 1, 2019. The remaining terms of the Warrant have not been modified or amended. The total fair value of the fully vested Warrants as of July 1, 2019 was $20.0 million, which includes $3.9 million in fair value for the Warrant shares which were vested prior to July 2019. The fair value of the Warrant that vested in connection with the CableOS software license agreement was estimated to be $16.1 million on July 8, 2019, using the Black-Scholes option pricing model. The assumptions utilized in the Black-Scholes model included the risk-free interest rate, expected volatility, and expected life in years. The risk-free interest rate was based on the U.S. Treasury yield curve rates with maturity terms similar to the expected life of the Warrant, which was determined to be 1.9%. Expected volatility was determined utilizing historical volatility over a period of time equal to the expected life of the Warrant, which was determined to be 48.6%. Expected life was equal to the remaining contractual term of the Warrant, which was determined to be 4.2 years. The dividend yield was assumed to be zero since the Company had not historically declared dividends and did not have any plans to declare dividends in the future. The fair value of the Warrant was recorded as a component of “Prepaid expenses and other current assets” and “Other non-current assets” with a corresponding offset to “Additional paid-in capital” on the Company’s Consolidated Balance Sheets. This asset is being amortized as a reduction to the Company’s revenue, based on the recognition pattern of the related transaction price. During the years ended December 31, 2021, 2020 and 2019, the Company recorded $1.7 million, $1.7 million and $13.6 million, respectively, as a reduction to net revenues in connection with amortization of the Warrant. On December 17, 2019, Comcast exercised the Warrant in its entirety, resulting in a net issuance of 3,217,547 shares.

SEGMENT INFORMATION, GEOGRAPHIC INFORMATION AND CUSTOMER CONCENTRATION

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

SEGMENT INFORMATION, GEOGRAPHIC INFORMATION AND CUSTOMER CONCENTRATION

Segment Information

Operating segments are defined as components of an enterprise that engage in business activities for which separate financial information is available and evaluated by the Company’s CODM, which for the Company is its Chief Executive Officer, in deciding how to allocate resources and assess performance. Based on the internal reporting structure, the Company consists of two operating segments: Video and Cable Access. The operating segments were determined based on the nature of the products offered. The Video segment provides video processing and production and playout solutions and services worldwide to broadcast and media companies, streaming new media companies, cable operators, and satellite and telco Pay-TV service providers. The Cable Access segment provides CableOS cable access solutions and related services to cable operators globally. A measure of assets by segment is not applicable as segment assets are not included in the discrete financial information provided to the CODM.

The following table provides summary financial information by reportable segment:


	Year ended December 31,
(in thousands)	2021		2020		2019
Video
Revenue	$	288,507	$	242,510	$	278,028
Gross profit	169,468		132,092		162,156
Operating income	28,460		1,326		15,837
Cable Access
Revenue	$	218,642	$	136,321	$	124,846
Gross profit	93,191		66,661		68,548
Operating income	15,599		11,651		22,171
Total
Revenue	$	507,149	$	378,831	$	402,874
Gross profit	$	262,659	$	198,753	$	230,704
Operating income	$	44,059	$	12,977	$	38,008

A reconciliation of the Company’s total segment operating income to income (loss) before income taxes in as follows:


	Year ended December 31,
(in thousands)	2021		2020		2019
Total segment operating income	$	44,059	$	12,977	$	38,008
Unallocated corporate expenses (1)	(681)		(3,416)		(4,532)
Stock-based compensation	(24,062)		(18,040)		(12,074)
Amortization of intangibles	(507)		(3,970)		(8,319)
Income (loss) from operations	18,809		(12,449)		13,083
Loss on convertible debt extinguishment	—		(1,362)		(5,695)
Non-operating expense, net	(9,938)		(12,406)		(13,984)
Income (loss) before income taxes	$	8,871	$	(26,217)	$	(6,596)

(1) Together with amortization of intangibles and stock-based compensation, the Company does not allocate restructuring and related charges and certain other non-recurring charges to the operating income for each segment because management does not include this information in the measurement of the performance of the operating segments.

Geographic Information


Net revenue (1):	Year ended December 31,
(in thousands)	2021		2020		2019
United States	$	282,912	$	191,854	$	202,272
Other countries	224,237		186,977		200,602
Total	$	507,149	$	378,831	$	402,874

(1) Revenue is attributed to countries based on the location of the customer.

Other than the United States, no single country accounted for 10% or more of the Company’s net revenues for the years ended December 31, 2021, 2020 and 2019.


Property and equipment, net:	As of December 31,
(in thousands)	2021		2020
United States	$	29,740	$	31,017
Israel	8,715		8,803
France	3,656		2,461
Other countries	610		860
Total	$	42,721	$	43,141

Customer Concentration

One customer, Comcast, accounted for 26%, 20% and 23% of the Company’s total net revenues during the years ended December 31, 2021, 2020 and 2019, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

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+ Details

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Bank Guarantees and Standby Letters of Credit As of December 31, 2021 and 2020, the Company has outstanding bank guarantees and standby letters of credit in aggregate of $2.4 million and $3.3 million, respectively, consisting of building leases and performance bonds issued to customers. During 2017, one of the Company’s subsidiaries entered into a $2.0 million credit facility with a foreign bank for the purpose of issuing performance guarantees. The credit facility is secured by a $2.3 million guarantee issued by the Company. There were no amounts outstanding under this credit facility as of December 31, 2021 and 2020. Indemnification The Company is obligated to indemnify its officers and its directors pursuant to its bylaws and contractual indemnity agreements. The Company also indemnifies some of its suppliers and most of its customers for specified intellectual property matters pursuant to certain contractual arrangements, subject to certain limitations. The scope of these indemnities varies, but, in some instances, includes indemnification for damages and expenses (including reasonable attorneys’ fees). There have been no amounts accrued in respect of the indemnification provisions through December 31, 2021. Purchase Commitments As of December 31, 2021, the Company had approximately $144.9 million of commitments to purchase goods and services.

LEGAL PROCEEDINGS	12 Months Ended
LEGAL PROCEEDINGS	Dec. 31, 2021
Loss Contingency [Abstract]
LEGAL PROCEEDINGS	LEGAL PROCEEDINGS From time to time, the Company is involved in lawsuits as well as subject to various legal proceedings, claims, threats of litigation, and investigations in the ordinary course of business, including claims of alleged infringement of third-party patents and other intellectual property rights, commercial, employment, and other matters. The Company assesses potential liabilities in connection with each lawsuit and threatened lawsuits and accrues an estimated loss for these loss contingencies if both of the following conditions are met: information available prior to issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of loss can be reasonably estimated. While certain matters to which the Company is a party specify the damages claimed, such claims may not represent reasonably probable losses. Given the inherent uncertainties of litigation, the ultimate outcome of these matters cannot be predicted at this time, nor can the amount of possible loss or range of loss, if any, be reasonably estimated.

SUBSEQUENT EVENT	12 Months Ended
SUBSEQUENT EVENT	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENTOn February 3, 2022, the Board of Directors authorized the Company to repurchase up to $100 million of the Company’s outstanding shares of common stock through February 2025. The Company is authorized to repurchase, from time-to-time, shares of its outstanding common stock through open market purchases and 10b5-1 trading plans, in accordance with applicable rules and regulations, at such time and such prices as management may decide. The program does not obligate the Company to repurchase any specific number of shares and may be discontinued at any time.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Basis of Presentation

The accompanying consolidated financial statements of Harmonic include the accounts of the Company and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The Company’s fiscal quarters are based on 13-week periods, except for the fourth quarter which ends on December 31.

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles (“US GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s reported financial positions or results of operations may be materially different under changed conditions or when using different estimates and assumptions, particularly with respect to significant accounting policies. If estimates or assumptions differ from actual results, subsequent periods are adjusted to reflect more current information.

Reclassifications

Certain prior period balances have been reclassified to conform to the current year presentation. These reclassifications did not have a material impact on previously reported financial statements.

Cash and Cash Equivalents

All highly liquid investments with an original maturity of three months or less at the date of purchase are considered cash equivalents. The carrying amount of cash and cash equivalents approximates fair value because of the short maturity of those instruments.

Credit Risk and Major Customers/Supplier Concentration

Financial instruments which subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents, and accounts receivable. Cash and cash equivalents are invested in short-term, highly liquid, investment-grade instruments, in accordance with the Company’s investment policy. The investment policy limits the amount of credit exposure to any one financial institution, commercial or governmental issuer.

The Company’s accounts receivable are derived from sales to worldwide cable, satellite, telco, and broadcast and media companies. The Company generally does not require collateral from its customers, and performs ongoing credit evaluations of its customers and provides for expected losses. The Company maintains an allowance for doubtful accounts based upon the expected collectability of its accounts receivable.Certain of the components and subassemblies included in the Company’s products are obtained from a single source or a limited group of suppliers. Although the Company seeks to reduce dependence on those sole source and limited source suppliers, the partial or complete loss of certain of these sources could have at least a temporary adverse effect on the Company’s results of operations and damage customer relationships.

Revenue Recognition

The Company’s principal sources of revenue are from the sale of hardware, software, hardware and software maintenance contracts, and end-to-end solutions, encompassing design, manufacture, test, integration and installation of products. The Company also derives recurring revenue from subscriptions, which are comprised of subscription fees from customers utilizing the Company’s cloud-based video processing solutions.

Revenue from contracts with customers is recognized using the following five steps:

a) Identify the contract(s) with a customer;

b) Identify the performance obligations in the contract;

c) Determine the transaction price;

d) Allocate the transaction price to the performance obligations in the contract; and

e) Recognize revenue when (or as) the Company satisfies a performance obligation.

A contract contains a promise (or promises) to transfer goods or services to a customer. A performance obligation is a promise (or a group of promises) that is distinct. The transaction price is the amount of consideration a Company expects to be entitled to from a customer in exchange for providing the goods or services.

The unit of account for revenue recognition is a performance obligation. A contract may contain one or more performance obligations, including hardware, software, professional services and support and maintenance. Performance obligations are accounted for separately if they are distinct. A good or service is distinct if the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer, and the good or service is distinct in the context of the contract. Otherwise performance obligations will be combined with other promised goods or services until the Company identifies a bundle of goods or services that is distinct.

The transaction price is allocated to all the separate performance obligations in an arrangement. It reflects the amount of consideration to which the Company expects to be entitled to in exchange for transferring goods or services, which may include an estimate of variable consideration to the extent that it is probable of not being subject to significant reversals in the future based on the Company’s experience with similar arrangements. The transaction price also reflects the impact of the time value of money if there is a significant financing component present in an arrangement. The transaction price excludes amounts collected on behalf of third parties, such as sales taxes.

Revenue is recognized when the Company satisfies each performance obligation by transferring control of the promised goods or services to the customer. Goods or services can transfer at a point in time or over time depending on the nature of the arrangement.

Refer to Note 3, “Revenue,” for additional information.

Professional services. Revenue from professional services is recognized over time as the services are performed or on the percentage-of-completion basis using the input method.

Support and maintenance. Support and maintenance services are satisfied ratably over time as the customer simultaneously receives and consumes the benefits of the services.

Inventories

Inventories are stated at the lower of cost (determined on first-in, first-out basis) or net realizable value. The cost of inventories is comprised of material and manufacturing labor and overheads. The Company establishes provisions for excess and obsolete inventories to reduce such inventories to their estimated net realizable value after evaluation of historical sales, future demand and market conditions, expected product life cycles and current inventory levels. Such provisions are charged to cost of revenue in the Company’s Consolidated Statements of Operations.

Property and Equipment

Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Estimated useful lives are generally five years for furniture and fixtures, three years for software and four years for machinery and equipment. Depreciation for leasehold improvements are computed using the shorter of estimated useful lives or the terms of the related leases.

Long-Lived Assets including Purchased Intangible Assets

The Company reviews property and equipment, intangible assets and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable.

Recoverability is measured by comparing the carrying amount to the future undiscounted cash flows that the asset is expected to generate. If the asset is not recoverable, its carrying amount would be adjusted down to its fair value. For the years ended December 31, 2021, 2020 and 2019, there were no impairment charges for long-lived assets.

Goodwill

The Company assesses goodwill for impairment on an annual basis (in the fourth quarter), or more frequently if events or changes in circumstances indicate that it might be impaired, by comparing its carrying value to the reporting unit’s fair value. For the years ended December 31, 2021, 2020 and 2019, there were no impairment charges for goodwill.

Refer to Note 7, “Goodwill,” for additional information.

Leases

On January 1, 2019, the Company adopted ASC 842, Leases (“Topic 842”), using the modified retrospective method, applying Topic 842 to all leases existing at the date of initial application. The Company elected to use the effective date as the date of initial application. Consequently, prior period balances and disclosures have not been restated. The Company elected certain practical expedients, which among other things, allowed the Company to carry forward prior conclusions about lease identification and classification.

Refer to Note 4, “Leases,” for additional information.

Foreign Currency

The functional currency of the Company’s Israeli and Swiss subsidiaries is the U.S. dollar. All other foreign subsidiaries use the respective local currency as the functional currency. When the local currency is the functional currency, gains and losses from translation of these foreign currency financial statements into U.S. dollars are recorded as a separate component of other comprehensive income (loss) in stockholders’ equity.

The Company’s foreign currency exposure is also related to its net position of monetary assets and monetary liabilities held by its foreign subsidiaries in their nonfunctional currencies. These monetary assets and liabilities are being remeasured into the subsidiaries’ respective functional currencies using exchange rates as of the balance sheet date. Such remeasurement gains and losses are included in “Other income (expense), net” in the Company’s Consolidated Statements of Operations.

Derivative Instruments

The Company enters into derivative instruments, primarily foreign currency forward contracts, to minimize the short-term impact of foreign currency exchange rate fluctuations on certain foreign currency denominated assets and liabilities as well as certain foreign currencies denominated expenses. The Company does not enter into derivative instruments for trading purposes and these derivatives generally have maturities within three months.

The derivative instruments are recorded at fair value in prepaid expenses and other current assets or accrued and other current liabilities in the Company’s Consolidated Balance Sheets. The Company enters into derivative instruments to hedge existing foreign currency denominated assets or liabilities, the gains or losses on these hedges are recorded immediately in earnings to offset the changes in the fair value of the assets or liabilities being hedged.

Research and Development

Research and development (“R&D”) costs are expensed as incurred and consists primarily of employee salaries and related expenses, contractors and outside consultants, supplies and materials, equipment depreciation and facilities costs, all associated with the design and development of new products and enhancements of existing products.

The Company’s French subsidiary participates in the French Crédit d’Impôt Recherche (“CIR”) program which allows companies to monetize eligible research expenses. The R&D credits receivable from the French government for spending on innovative R&D under the CIR program is recorded as an offset to R&D expenses.

Restructuring and Related Charges

The Company’s restructuring charges consist primarily of employee severance, one-time termination benefits related to the reduction of its workforce, and other costs. Liabilities for costs associated with a restructuring activity are recognized when the liability is incurred and are measured at fair value. One-time termination benefits are expensed at the date the entity notifies the employee, unless the employee must provide future service, in which case the benefits are expensed ratably over the future service period. Termination benefits are calculated based on regional benefit practices and local statutory requirements.

Refer to Note 10, “Restructuring and Related Charges,” for additional information.

Warranty

The Company accrues for estimated warranty costs at the time of revenue recognition and records such accrued liabilities as part of cost of revenue. Management periodically reviews its warranty liability and adjusts the accrued liability based on the terms of warranties provided to customers, historical and anticipated warranty claims experience, and estimates of the timing and cost of warranty claims.

Advertising Expenses

Advertising ExpensesAll advertising costs are expensed as incurred and included in “Selling, general and administrative expenses” in the Company’s Consolidated Statements of Operations

Stock-based Compensation

The Company measures and recognizes compensation expense for all stock-based compensation awards made to employees, including stock options, restricted stock units (“RSUs”) and stock purchase rights under the Company’s Employee Stock Purchase Plan (“ESPP”), based upon the grant-date fair value of those awards. The Company recognizes the impact of forfeitures as they occur.

The fair value of the Company’s stock options and stock purchase rights under ESPP is estimated at grant date using the Black-Scholes option pricing model. The fair value of the Company’s RSUs and performance-based RSUs (“PRSUs”) is calculated based on the market value of the Company’s stock at the grant date. The fair value of the Company’s market-based RSUs (“MRSUs”) is estimated using the Monte-Carlo valuation model with market vesting conditions.

The Company recognizes the stock-based compensation for options, RSUs, MRSUs and stock purchase rights under ESPP on straight-line basis over the requisite service period, which is generally the vesting period. The Company recognizes the stock-based compensation for PRSUs based on the probability of achieving performance criteria defined in the PRSU agreements. The Company estimates the number of PRSUs ultimately expected to vest and recognizes expense using the graded vesting attribution method over the requisite service period. Changes in the estimates related to probability of achieving certain performance criteria and number of PRSUs expected to vest could significantly affect the related stock-based compensation expense from one period to the next.

Valuation Assumptions


	Year ended December 31,
		2021		2020		2019
Expected term (in years)		0.50		0.50		0.50
Volatility		45	%	56	%	38	%
Risk-free interest rate		0.1	%	0.9	%	2.3	%
Expected dividends		0.0	%	0.0	%	0.0	%

Pension Plan

Under French law, the Company’s subsidiary in France is obligated to provide for a defined benefit plan to its employees upon their retirement from the Company. The Company’s defined benefit pension plan in France is unfunded.

The Company records its obligations relating to the pension plans based on calculations which include various actuarial assumptions including employees’ age and period of service with the company; projected mortality rates, mobility rates and increases in salaries; and a discount rate. The Company reviews its actuarial assumptions on an annual basis as of December 31 (or more frequently if a significant event requiring remeasurement occurs) and modifies the assumptions based on current rates and trends when it is appropriate to do so. The Company believes that the assumptions utilized in recording its obligations under its pension plan are reasonable based on its experience, market conditions and input from its actuaries.

The Company accounts for the actuarial gains (losses) in accordance with ASC 715, “Compensation - Retirement Benefits.” If the net accumulated gain or loss exceeds 10% of the projected plan benefit obligation, a portion of the net gain or loss is amortized and included in expense for the following year based upon the average remaining service period of active plan participants, unless the Company’s policy is to recognize all actuarial gains (losses) when they occur. The Company elected to defer actuarial gains (losses) in accumulated other comprehensive income (loss). As of December 31, 2021, the Company did not meet the 10% threshold, and therefore no amortization of 2021 actuarial gain would be recorded in 2022.

Refer to Note 12, “Employee Benefit Plans” for additional information.

Income Taxes

In preparing the Company’s consolidated financial statements, the Company estimates the income taxes for each of the jurisdictions in which the Company operates. This involves estimating the Company’s current tax expense and assessing temporary and permanent differences resulting from differing treatment of items, such as reserves and accruals, for tax and accounting purposes. These temporary differences result in deferred tax assets and liabilities, which are included within the Company’s Consolidated Balance Sheets.

The Company’s income tax policy is to record the estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the Company’s accompanying Consolidated Balance Sheets, as well as operating loss and tax credit carryforwards. The Company follows the guidelines set forth in the applicable accounting guidance regarding the recoverability of any tax assets recorded on the Consolidated Balance Sheets and provides any necessary allowances as required. Determining necessary allowances requires the Company to make assessments about the timing of future events, including the probability of expected future taxable income and available tax planning opportunities. A history of operating losses in recent years has led to uncertainty with respect to our ability to realize certain of our net deferred tax assets, and as a result we applied a full valuation allowance against our U.S. net deferred tax assets as of December 31, 2021. In the event that actual results differ from these estimates or the Company adjusts these estimates in future periods, the Company’s operating results, and financial position could be materially affected.

The Company is subject to examination of its income tax returns by various tax authorities on a periodic basis. The Company regularly assesses the likelihood of adverse outcomes resulting from such examinations to determine the adequacy of its provision for income taxes. The Company has applied the provisions of the applicable accounting guidance on accounting for uncertainty in income taxes, which requires application of a more-likely-than-not threshold to the recognition and de-recognition of uncertain tax positions. If the recognition threshold is met, the applicable accounting guidance permits the Company to recognize a tax benefit measured at the largest amount of tax benefit that, in the Company’s judgment, is more than 50% likely to be realized upon settlement. It further requires that a change in judgment related to the expected ultimate resolution of uncertain tax positions be recognized in earnings in the period of such change.

The Company files annual income tax returns in multiple taxing jurisdictions around the world. A number of years may elapse before an uncertain tax position is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, the Company believes that its reserves for income taxes reflect the most likely outcome. The Company adjusts these reserves and penalties, as well as the related interest, in light of changing facts and circumstances. Changes in the Company’s assessment of its uncertain tax positions or settlement of any particular position could materially and adversely impact the Company’s income tax rate, operating results, financial position and cash flows.

Management regularly assesses the ability to realize deferred tax assets recorded based upon the weight of available evidence, including such factors as recent earnings history and expected future taxable income on a jurisdiction by jurisdiction basis. In the event that the Company changes its determination as to the amount of realizable deferred tax assets, the Company will adjust its valuation allowance with a corresponding impact to the provision for income taxes in the period in which such determination is made.The Company has not provided U.S. state income taxes and foreign withholding taxes on approximately $42.0 million of cumulative earnings for certain non-U.S. subsidiaries, because such earnings are intended to be indefinitely reinvested. Determination of the amount of unrecognized deferred tax liability for temporary differences related to investments in these non-U.S. subsidiaries that are essentially permanently in duration is not practicable. The Company applies the provisions of the applicable accounting guidance regarding accounting for uncertainty in income taxes, which require application of a more-likely-than-not threshold to the recognition and derecognition of uncertain tax positions. If the recognition threshold is met, the applicable accounting guidance permits the recognition of a tax benefit measured at the largest amount of such tax benefit that, in the Company’s judgment, is more than fifty percent likely to be realized upon settlement. It further requires that a change in judgment related to the expected ultimate resolution of uncertain tax positions to be recognized in earnings in the period in which such determination is made. The Company will continue to review its tax positions and provide for, or reverse, unrecognized tax benefits as issues arise.The Company recognizes interest and penalties related to unrecognized tax positions in income tax expenses on the Consolidated Statements of Operations.

Segment Reporting

Operating segments are defined as components of an enterprise that engage in business activities for which separate financial information is available and is evaluated by the Chief Operating Decision Maker (“CODM”), which for the Company is its Chief Executive Officer, in deciding how to allocate resources and assess performance. The Company has two operating segments: Video and Cable Access.

Segment Information

Recently Issued Accounting Pronouncements

In August 2020, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for convertible instruments and contracts on an entity’s own equity. Among other changes, ASU No. 2020-06 removes from U.S. GAAP the liability and equity separation model for convertible instruments with a cash conversion feature, and as a result, after adoption, entities will no longer separately present in equity an embedded conversion feature for such debt. Similarly, the embedded conversion feature will no longer be amortized into income as interest expense over the life of the instrument. Instead, entities will account for a convertible debt instrument wholly as debt unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC Topic 815, Derivatives and Hedging, or (2) a convertible debt instrument was issued at a substantial premium. The new ASU is effective for interim and annual periods beginning after December 15, 2021, with early adoption permitted after December 15, 2020, and can be adopted either be on a modified retrospective or full retrospective basis.

The Company will adopt this ASU on January 1, 2022 on a modified retrospective basis. The adoption is expected to reduce additional paid-in capital and convertible debt (mezzanine equity) by approximately $32.2 million and $0.9 million, respectively, due to the recombination of the equity conversion component of outstanding convertible debt, which was initially separated and recorded in stockholders’ equity, and to remove the remaining debt discount of approximately $15.2 million related to this previous separation. The net effect of these adjustments will be recorded as a reduction in the balance of the opening accumulated deficit as of January 1, 2022.

The Company currently expects that the adoption of this ASU will result in the reduction of non-cash interest expense for the year ending December 31, 2022 and future periods until the settlement of the remaining outstanding Notes. The required use of if-converted method to calculate the impact of convertible notes on diluted earnings per share is not expected to have a material impact. During the fourth quarter of fiscal 2021, the Company and the trustee for 2022 Notes and 2024 Notes entered into supplemental indentures for both the 2022 Notes and 2024 Notes. Pursuant to the supplemental indentures, the Company eliminated its option to settle the principal amount of the Notes in shares of the Company's common stock upon conversion. Accordingly, the dilutive effect of the Company's 2022 Notes and 2024 Notes will be limited to the conversion premium. The adoption of this ASU will have no impact on the consolidated statement of cash flows.

From time to time, new accounting pronouncements are issued by the FASB, or other standards setting bodies, that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes the impact of recently issued standards that are not yet effective will not have a material impact on its consolidated financial position, results of operations and cash flows upon adoption.

REVENUE (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Schedule of Contract with Customer, Asset and Liability

Contract assets and deferred revenue consisted of the following:


	As of December 31,
(in thousands)	2021		2020
Contract assets	$	8,101	$	9,800
Deferred revenue	78,167		63,533

Schedule of Capitalized Contract Cost

The balances of net capitalized contract costs included in the Company’s Consolidated Balance Sheets were as follows:


(in thousands)	As of December 31,
Balance Sheet Location	2021		2020
Prepaid expenses and other current assets	$	1,907	$	1,581
Other non-current assets	1,636		1,287
Total net capitalized contract costs	$	3,543	$	2,868

LEASES (Tables)

12 Months Ended

Dec. 31, 2021

Leases [Abstract]

Schedule of Components of Lease Expense

The components of lease expense are as follows:


	Year ended December 31,
(in thousands)	2021		2020
Operating lease cost	$	7,550	$	8,369
Variable lease cost	1,986		2,675
Total lease cost	$	9,536	$	11,044

Supplemental cash flow information related to leases are as follows:


	Year ended December 31,
(in thousands)	2021		2020
Cash paid for amounts included in the measurement of operating lease liabilities	$	7,644	$	9,584
ROU assets obtained in exchange for operating lease obligations	$	8,837	$	5,414

Other information related to leases are as follows:


	Year ended December 31,
	2021		2020
Operating leases
Weighted-average remaining lease term (years)	6.8		7.0
Weighted-average discount rate	6.3	%	7.1	%

Schedule of Future Minimum Lease Payments under Non-Cancelable Operating Leases

Future minimum lease payments under non-cancelable operating leases as of December 31, 2021 are as follows (in thousands):


Years ending December 31,
2022	$	7,734
2023	7,226
2024	7,069
2025	5,870
2026	4,893
Thereafter	12,717
Total future minimum lease payments	$	45,509
Less: imputed interest	(9,043)



Total lease liability balance	$	36,466

DERIVATIVES AND HEDGING ACTIVITIES (Tables)

12 Months Ended

Dec. 31, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Notional Amounts of Outstanding Derivative Positions

The U.S. dollar equivalents of all outstanding notional amounts of foreign currency forward contracts were as follows:


	As of December 31,
(in thousands)	2021		2020
Purchase	$	2,926	$	11,426
Sell	$	5,175	$	—

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2021

Fair Value Disclosures [Abstract]

Schedule of Financial Assets and Liabilities Measured at Fair Value Based on Three-Tier Fair Value Hierarchy

The Company's financial instruments not measured at fair value on a recurring basis were as follows:


	December 31, 2021								December 31, 2020
	Carrying		Fair Value						Carrying		Fair Value
(in thousands)	Value		Level 1		Level 2		Level 3		Value		Level 1		Level 2		Level 3
2022 Notes	$	36,824	$	—	$	78,619	$	—	$	35,925	$	—	$	54,204	$	—
2024 Notes	$	98,941	$	—	$	173,419	$	—	$	93,582	$	—	$	125,953	$	—
French and other loans	$	17,981	$	—	$	17,981	$	—	$	21,835	$	—	$	21,835	$	—

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill

The changes in the Company’s carrying amount of goodwill are as follows:


(in thousands)	Video		Cable Access		Total
Balance as of December 31, 2019	$	178,982	$	60,798	$	239,780
Foreign currency translation adjustment	3,873		21		3,894
Balance as of December 31, 2020	$	182,855	$	60,819	$	243,674
Foreign currency translation adjustment	(3,457)		(4)		(3,461)
Balance as of December 31, 2021	$	179,398	$	60,815	$	240,213

ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2021

Receivables [Abstract]

Schedule of Accounts Receivable, Net of Allowances

Accounts receivable, net of allowances, consisted of the following:


	As of December 31,
(in thousands)	2021		2020
Accounts receivable	$	91,382	$	68,295
Less: allowance for expected credit losses and sales returns	(2,853)		(2,068)
Total	$	88,529	$	66,227

Schedule of Allowances for Doubtful Accounts and Sales Returns

The following table is a summary of activities in allowances for expected credit losses and sales returns:


(in thousands)	Balance at Beginning of Period		Charges to Revenue		Charges (Credits) to Expense		Deductions from Reserves		Balance at End of Period
Year ended December 31,
2021	$	2,068	$	2,609	$	1,533	$	(3,357)	$	2,853
2020	$	3,013	$	1,367	$	299	$	(2,611)	$	2,068
2019	$	3,497	$	1,896	$	(396)	$	(1,984)	$	3,013

CERTAIN BALANCE SHEET COMPONENTS (Tables)

12 Months Ended

Dec. 31, 2021

Balance Sheet Related Disclosures [Abstract]

Schedule of Inventories


Inventories:	December 31,
(in thousands)	2021		2020
Raw materials	$	22,245	$	2,529
Work-in-process	3,993		1,689
Finished goods	37,545		22,777
Service-related spares	7,412		8,036
Total	$	71,195	$	35,031

Schedule of Prepaid Expenses and Other Current Assets


Prepaid expenses and other current assets:	December 31,
(in thousands)	2021		2020
Prepaid expenses	$	8,074	$	11,453
Contract assets (1)	8,101		9,800
Other current assets	13,797		16,879
Total	$	29,972	$	38,132

(1) Contract assets reflect the satisfied performance obligations for which the Company does not yet have an unconditional right to consideration.

Schedule of Property and Equipment, Net


Property and equipment, net:	December 31,
(in thousands)	2021		2020
Machinery and equipment	$	78,461	$	72,731
Capitalized software	38,306		37,141
Leasehold improvements	40,658		38,718
Furniture and fixtures	2,820		2,913
Construction-in-progress	1,892		2,209
Property and equipment, gross	162,137		153,712
Less: accumulated depreciation and amortization	(119,416)		(110,571)
Total	$	42,721	$	43,141

Schedule of Other Current Liabilities


Other current liabilities:	December 31,
(in thousands)	2021		2020
Accrued employee compensation and related expenses	$	26,820	$	23,131
Other	26,824		27,202
Total	$	53,644	$	50,333

RESTRUCTURING AND RELATED CHARGES (Tables)

12 Months Ended

Dec. 31, 2021

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the activities related to the Company’s restructuring plans during the year ended December 31, 2021:


(in thousands)	Severance and Benefits
Balance at December 31, 2020	$	4,098
Charges for current period	681
Cash payments	(2,520)
Other	(167)
Balance at December 31, 2021	$	2,092

CONVERTIBLE NOTES AND OTHER DEBTS (Tables)

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

Schedule of Carrying Values and Estimated Fair Values of Debt Instruments

The following table presents the components of the 2022 Notes:


	As of December 31,
(in thousands, except for years and percentages)	2021			2020
Liability:
Principal amount	$	37,707		$	37,707
Less: Debt discount, net of amortization	(672)			(1,357)
Less: Debt issuance costs, net of amortization	(211)			(425)
Carrying amount	$	36,824		$	35,925

Remaining amortization period (years)	0.9			1.9
Effective interest rate on liability component	6.95		%	6.95		%

The following table presents the components of the 2024 Notes:


	As of December 31,
(in thousands, except for years and percentages)	2021			2020
Liability:
Principal amount	$	115,500		$	115,500
Less: Debt discount, net of amortization	(14,576)			(19,294)
Less: Debt issuance costs, net of amortization	(1,983)			(2,624)
Carrying amount	$	98,941		$	93,582

Remaining amortization period (years)	2.7			3.7
Effective interest rate on liability component	7.95		%	7.95		%

Schedule of Convertible Interest Expense Recognized

The following table presents interest expense recognized for the 2022 Notes:


(in thousands)	Year ended December 31,
	2021		2020
Contractual interest expense	$	1,648	$	953
Amortization of debt discount	685		373
Amortization of debt issuance costs	214		117
Total interest expense recognized	$	2,547	$	1,443

The following table presents interest expense recognized for the 2024 Notes:


	Year ended December 31,
(in thousands)	2021		2020
Contractual interest expense	$	2,312	$	2,310
Amortization of debt discount	4,718		4,358
Amortization of debt issuance costs	641		595
Total interest expense recognized	$	7,671	$	7,263

The following table presents interest expense recognized for the 2020 Notes:


	Year ended December 31,
(in thousands)	2021		2020		2019
Contractual interest expense	$	—	$	936	$	4,148
Amortization of debt discount	—		1,158		4,787
Amortization of debt issuance costs	—		138		577
Total interest expense recognized	$	—	$	2,232	$	9,512

Schedule of Debt


	December 31,
(in thousands)	2021		2020
Financing from French government agencies related to various government incentive programs (1)	$	12,259	$	14,974
Relief loans (2)	5,651		6,694
Term loans	71		167
Obligations under finance leases	—		22
Total debt obligations	17,981		21,857
Less: current portion	(4,992)		(11,771)
Long-term portion	$	12,989	$	10,086

(1) These loans bear variable interest rate at EURIBOR 1 month plus 1.9% and mature between 2022 through 2025.

(2) Refer to the below section “Relief Loans” for the description of these loans.

Schedule of Maturities of Long-term Debt

The table below presents the future minimum repayments of other debts as of December 31, 2021 (in thousands):


Year ending December 31,
2022	$	4,992
2023	4,957
2024	5,036
2025	1,577
2026	1,419
Total	$	17,981

EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2021

Share-based Payment Arrangement [Abstract]

Schedule of Stock Options Outstanding


(in thousands, except per share amounts)	Number of Shares	Weighted-Average Exercise Price (per share)
Balance at December 31, 2020	1,453	$	5.80
Exercised	(1,065)	6.77
Canceled	—	—
Balance at December 31, 2021	388	$	3.15

Schedule of Restricted Stock Units Outstanding


(in thousands, except per share amounts)	Number of Shares	Weighted Average Grant-Date Fair Value Per Share
Balance at December 31, 2020	3,268	$	5.67
Granted	3,621	7.90
Vested	(2,913)	6.27
Forfeited	(98)	6.71
Balance at December 31, 2021	3,878	$	7.31

Schedule of Defined Benefit Plans Disclosures

The Company’s pension obligations as of December 31, 2021 and 2020, and the changes to the Company’s pension obligations for each of those years, were as follows:


(in thousands)	2021		2020
Projected benefit obligation:
Balance at January 1	$	6,057	$	5,259
Service cost	272		252
Interest cost	20		37
Actuarial losses	233		159
Benefits paid	(94)		(173)
Foreign currency translation adjustment	(485)		523
Balance at December 31	$	6,003	$	6,057

Presented on the Consolidated Balance Sheets as:
Current portion (included in “Accrued and other current liabilities”)	$	32	$	47
Long-term portion (included in “Other non-current liabilities”)	$	5,971	$	6,010

Schedule of Components of Net Periodic Benefit Costs

The table below presents the components of net periodic benefit costs:


	Year ended December 31,
(in thousands)	2021		2020		2019
Service cost	$	272	$	252	$	227
Interest cost	20		37		78
Net periodic benefit cost included in result of operations	$	292	$	289	$	305

Schedule of Pension Obligations Assumptions Used

The following assumptions were used in determining the Company’s pension obligation:


	As of December 31,
	2021		2020
Discount rate	0.9	%	0.4	%
Mobility rate	4.7	%	5.2	%
Salary progression rate	2.5	%	2.0	%

Schedule of Expected Benefit Payments

As of December 31, 2021, future benefits expected to be paid in each of the next five years, and in the aggregate for the five-year period thereafter are as follows (in thousands):


Year ending December 31,
2022	$	32
2023	225
2024	248
2025	469
2026	698
2027 - 2031	3,491
Total	$	5,163

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs

The following table sets forth the detailed allocation of the share-based compensation expense which was included in the Company’s Consolidated Statements of Operations:


	Year ended December 31,
(in thousands)	2021		2020		2019
Share-based compensation expense included in:
Cost of revenue	$	2,345	$	1,712	$	1,124
Research and development expense	7,164		4,850		3,261
Selling, general and administrative expense	14,547		11,478		7,689
Total	$	24,056	$	18,040	$	12,074

Share-based compensation expense by type of award:
Stock options	$	—	$	—	$	94
RSUs	14,573		11,522		9,444
PRSUs	6,231		4,022		924
MRSUs	1,304		711		286
Employee stock purchase rights under ESPP	1,948		1,785		1,326
Total	$	24,056	$	18,040	$	12,074

Schedule of Valuation Assumptions for Stock Options

At the date of grant, the Company estimated the fair value of each stock purchase right granted under the ESPP using the following weighted average assumptions:


	Year ended December 31,
		2021		2020		2019
Expected term (in years)		0.50		0.50		0.50
Volatility		45	%	56	%	38	%
Risk-free interest rate		0.1	%	0.9	%	2.3	%
Expected dividends		0.0	%	0.0	%	0.0	%

STOCKHOLDERS’ EQUITY (Tables)

12 Months Ended

Dec. 31, 2021

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The components of AOCI, on an after-tax basis where applicable, were as follows:


	As of December 31,
(in thousands)	2021		2020
Foreign currency translation adjustments	$	(3,120)	$	5,774
Actuarial gain (loss)	(152)		82
Total accumulated other comprehensive income (loss)	$	(3,272)	$	5,856

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Income Tax Provision


Income (loss) before income tax:	Year ended December 31,
(in thousands)	2021		2020		2019
Domestic	$	(5,688)	$	(42,905)	$	1,769
Foreign	14,559		16,688		(8,365)
Income (loss) before income taxes	$	8,871	$	(26,217)	$	(6,596)

Schedule of Provision for Income Taxes


Provision for (benefit from) income taxes:	Year ended December 31,
(in thousands)	2021		2020		2019
Current:
Federal	$	4	$	124	$	(180)
State	85		93		108
Foreign	2,469		2,103		1,525
Deferred:
Foreign	(6,941)		734		(2,125)
Total provision for (benefit from) income taxes	$	(4,383)	$	3,054	$	(672)

Schedule of Reconciliation of Provision for Income Taxes


	Year ended December 31,
	2021		2020		2019
Statutory U.S. federal income tax rate	21	%	21	%	21	%
Increase (reduction) in rate resulting from:
Differential in rates on foreign earnings	42	%	(11)	%	(37)	%
Change in valuation allowance	(113)	%	(16)	%	14	%
Change in liabilities for uncertain tax positions	(2)	%	—	%	6	%
Non-deductible stock-based compensation	11	%	(2)	%	(8)	%
Permanent differences	—	%	(2)	%	11	%
Adjustments related to tax positions taken during prior years	(3)	%	—	%	6	%
Research and development credits	(10)	%	—	%	—	%
Other	3	%	(2)	%	(3)	%
Effective tax rate	(49)	%	(12)	%	10	%

Schedule of Components of Deferred Tax Assets and Liabilities

The components of deferred taxes are as follows:


	As of December 31,
(in thousands)	2021		2020
Deferred tax assets:
Reserves and accruals	$	24,833	$	21,823
Net operating loss carryforwards	33,070		39,733
Research and development credit carryforwards	39,730		38,179
Deferred stock-based compensation	1,354		1,202
Intangibles	7,321		7,838
Operating lease liabilities	8,697		7,822
Capitalized research and development expenses	9,681		10,805
Other	31		442
Gross deferred tax assets	124,717		127,844
Valuation allowance	(90,247)		(99,585)
Gross deferred tax assets after valuation allowance	34,470		28,259
Deferred tax liabilities:
Depreciation	(6,597)		(6,399)
Convertible notes	(3,652)		(4,708)
Operating lease right-of-use assets	(7,402)		(6,529)
Other	—		—
Gross deferred tax liabilities	(17,651)		(17,636)
Net deferred tax assets	$	16,819	$	10,623

Schedule of Activities Related to Valuation Allowance

The following table summarizes the activities related to the Company’s valuation allowance:


	Year ended December 31,
(in thousands)	2021		2020		2019
Balance at beginning of period	$	99,585	$	95,518	$	77,144
Additions	310		6,690		23,929
Deductions	(9,648)		(2,623)		(5,555)
Balance at end of period	$	90,247	$	99,585	$	95,518

Schedule of Activities Related to Gross Unrecognized Tax Benefits

The following table summarizes the activities related to the Company’s gross unrecognized tax benefits:


	Year ended December 31,
(in millions)	2021		2020		2019
Balance at beginning of period	$	17.6	$	17.0	$	18.0
Increase in balance related to tax positions taken during current year	0.3		0.3		0.2
Decrease in balance as a result of a lapse of the applicable statutes of limitations	(0.2)		—		(0.1)
Increase in balance related to tax positions taken during prior years	—		0.3		—
Decrease in balance related to tax positions taken during prior years	(3.9)		—		(1.1)
Balance at end of period	$	13.8	$	17.6	$	17.0

EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2021

Earnings Per Share [Abstract]

Schedule of Numerators and Denominators of Basic and Diluted Net Income (Loss) Per Share Computations

The following table sets forth the computation of the basic and diluted net income (loss) per share:


	Year ended December 31,
(in thousands, except per share amounts)	2021		2020		2019
Numerator:
Net income (loss)	$	13,254	$	(29,271)	$	(5,924)
Denominator:
Weighted average number of shares outstanding:
Basic	101,484		96,971		89,575
2020 Notes	2,175		—		—
2024 Notes	653		—		—
Stock options	292		—		—
Restricted stock units	1,525		—		—
Stock purchase rights under ESPP	42		—		—
Diluted	106,171		96,971		89,575
Net income (loss) per share:
Basic	$	0.13	$	(0.30)	$	(0.07)
Diluted	$	0.12	$	(0.30)	$	(0.07)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following table presents the potentially dilutive shares that were excluded from the computation of diluted net income (loss) per share, because their effect was anti-dilutive:


	Year ended December 31,
(in thousands)	2021	2020	2019
2020 Notes	—	312	1,322
2022 Notes	—	192	n/a
Stock options	8	1,603	2,568
Restricted stock units	27	3,041	2,955
Stock purchase rights under the ESPP	390	531	478
Warrants (1)	—	—	4,321
Total	425	5,679	11,644

(1) Refer to Note 15, “Warrants,” for additional information.

SEGMENT INFORMATION, GEOGRAPHIC INFORMATION AND CUSTOMER CONCENTRATION (Tables)

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

Schedule of Revenue by Product Type

The following table provides summary financial information by reportable segment:


	Year ended December 31,
(in thousands)	2021		2020		2019
Video
Revenue	$	288,507	$	242,510	$	278,028
Gross profit	169,468		132,092		162,156
Operating income	28,460		1,326		15,837
Cable Access
Revenue	$	218,642	$	136,321	$	124,846
Gross profit	93,191		66,661		68,548
Operating income	15,599		11,651		22,171
Total
Revenue	$	507,149	$	378,831	$	402,874
Gross profit	$	262,659	$	198,753	$	230,704
Operating income	$	44,059	$	12,977	$	38,008

Schedule of Reconciliation of Operating Profit (Loss) from Segments to Consolidated

A reconciliation of the Company’s total segment operating income to income (loss) before income taxes in as follows:


	Year ended December 31,
(in thousands)	2021		2020		2019
Total segment operating income	$	44,059	$	12,977	$	38,008
Unallocated corporate expenses (1)	(681)		(3,416)		(4,532)
Stock-based compensation	(24,062)		(18,040)		(12,074)
Amortization of intangibles	(507)		(3,970)		(8,319)
Income (loss) from operations	18,809		(12,449)		13,083
Loss on convertible debt extinguishment	—		(1,362)		(5,695)
Non-operating expense, net	(9,938)		(12,406)		(13,984)
Income (loss) before income taxes	$	8,871	$	(26,217)	$	(6,596)

Schedule of Revenue, Property and Equipment, Net by Geographic Region

Geographic Information


Net revenue (1):	Year ended December 31,
(in thousands)	2021		2020		2019
United States	$	282,912	$	191,854	$	202,272
Other countries	224,237		186,977		200,602
Total	$	507,149	$	378,831	$	402,874

(1) Revenue is attributed to countries based on the location of the customer.

Schedule of Reconciliation of Assets from Segment to Consolidated


Property and equipment, net:	As of December 31,
(in thousands)	2021		2020
United States	$	29,740	$	31,017
Israel	8,715		8,803
France	3,656		2,461
Other countries	610		860
Total	$	42,721	$	43,141

DESCRIPTION OF BUSINESS (Details)	12 Months Ended
DESCRIPTION OF BUSINESS (Details)	Dec. 31, 2021 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments	2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 USD ($) segment	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Jan. 01, 2022 USD ($)	Dec. 31, 2018 USD ($)
Concentration Risk [Line Items]
Impairment charges for long-lived assets		$ 0	$ 0	$ 0
Impairment of goodwill	$ 0	0	0	0
Advertising expense		$ 1,000,000	1,100,000	700,000
Net accumulated gain or loss as a proportion of projected plan benefit obligation (as a percent)		10.00%
Defined benefit plan, actuarial gain (loss), immediate recognition as component in net periodic benefit (cost) credit		$ 0
Number of operating segments \| segment		2
Stockholders' equity	295,913,000	$ 295,913,000	258,302,000	252,446,000		$ 228,250,000
Convertible debt (mezzanine equity)	883,000	883,000	0
Additional Paid-in Capital
Concentration Risk [Line Items]
Stockholders' equity	2,387,039,000	2,387,039,000	2,353,559,000	2,327,359,000		2,296,795,000
Cumulative Effect, Period of Adoption, Adjustment
Concentration Risk [Line Items]
Stockholders' equity						$ 1,400,000
Cumulative Effect, Period of Adoption, Adjustment \| Accounting Standards Update 2020-06
Concentration Risk [Line Items]
Convertible debt (mezzanine equity)	(900,000)	(900,000)
Debt instrument, unamortized discount					$ 15,200,000
Cumulative Effect, Period of Adoption, Adjustment \| Additional Paid-in Capital \| Accounting Standards Update 2020-06
Concentration Risk [Line Items]
Stockholders' equity	$ (32,200,000)	$ (32,200,000)
Minimum
Concentration Risk [Line Items]
Lessee, operating lease, term of contract (in years)	1 year	1 year
Maximum
Concentration Risk [Line Items]
Lessee, operating lease, term of contract (in years)	11 years	11 years
Furniture and fixtures
Concentration Risk [Line Items]
Property, plant and equipment estimated useful life (in years)		5 years
Software
Concentration Risk [Line Items]
Property, plant and equipment estimated useful life (in years)		3 years
Machinery and equipment
Concentration Risk [Line Items]
Property, plant and equipment estimated useful life (in years)		4 years
Foreign Exchange Forward
Concentration Risk [Line Items]
Derivative, term of contract (in months)		3 months
TVN
Concentration Risk [Line Items]
Research and development tax credits receivables from French government		$ 5,700,000	4,500,000	4,700,000
Other Expense
Concentration Risk [Line Items]
Remeasurement (gains) losses		$ 600,000	$ 1,000,000	$ 1,500,000

REVENUE - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
REVENUE - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Revenue recognized that was included within the deferred revenue balance	$ 52.2	$ 36.2
Amortization of capitalized contract costs	2.3	$ 1.6	$ 1.5
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Revenue, remaining performance obligation, amount	$ 461.7
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, remaining performance obligation, proportion to be recognized in next twelve months (as a percent)	83.00%
Maximum
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Amortization period of capitalized contract costs	1 year

REVENUE - Contract Assets and Deferred Revenue (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Contract assets	$ 8,101	$ 9,800
Deferred revenue	$ 78,167	$ 63,533

REVENUE - Net Capitalized Contract Costs (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Capitalized Contract Cost [Line Items]
Capitalized contract cost, net	$ 3,543	$ 2,868
Prepaid Expenses and Other Current Assets
Capitalized Contract Cost [Line Items]
Capitalized contract cost, net	1,907	1,581
Other Noncurrent Assets
Capitalized Contract Cost [Line Items]
Capitalized contract cost, net	$ 1,636	$ 1,287

LEASES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
LEASES - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Jan. 01, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	$ 30,968	$ 8,800	$ 27,556
Operating lease liabilities, non-current	29,120	7,700	26,071
Operating lease liabilities, current	$ 7,346	$ 1,100	$ 7,354
Minimum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract (in years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract (in years)	11 years
Initial lease term threshold not capitalized as operating lease (in months)	12 months

LEASES - Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease cost	$ 7,550	$ 8,369
Variable lease cost	1,986	2,675
Total lease cost	9,536	11,044
Supplemental cash flow information related to leases are as follows:
Cash paid for amounts included in the measurement of operating lease liabilities	7,644	9,584
ROU assets obtained in exchange for operating lease obligations	$ 8,837	$ 5,414
Operating leases
Weighted-average remaining lease term (years)	6 years 9 months 18 days	7 years
Weighted-average discount rate (as a percent)	6.30%	7.10%

LEASES - Future Minimum Lease Payments under Non-cancellable Operating Leases (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Leases [Abstract]
2022	$ 7,734
2023	7,226
2024	7,069
2025	5,870
2026	4,893
Thereafter	12,717
Total future minimum lease payments	45,509
Less: imputed interest	(9,043)
Total lease liability balance	$ 36,466

DERIVATIVES AND HEDGING ACTIVITIES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Israel
Derivative [Line Items]
Compensating balance, amount	$ 1.0	$ 1.0
Not Designated as Hedging Instrument \| Other Nonoperating Income (Expense)
Derivative [Line Items]
Gain (loss) recorded in other expense, net	$ 0.7	$ 2.2	$ 1.4
Foreign Exchange Forward
Derivative [Line Items]
Derivative, term of contract (in months)	3 months
Foreign Exchange Forward \| Not Designated as Hedging Instrument
Derivative [Line Items]
Derivative, term of contract (in months)	3 months

DERIVATIVES AND HEDGING ACTIVITIES - Notional Values (Details) - Foreign Exchange Forward - Not Designated as Hedging Instrument - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Purchase
Derivatives, Fair Value [Line Items]
Notional amount of derivative	$ 2,926	$ 11,426
Sell
Derivatives, Fair Value [Line Items]
Notional amount of derivative	$ 5,175	$ 0

FAIR VALUE MEASUREMENTS - Fair Value Measurements of financial instruments not measured at fair value on a recurring basis (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes carrying amount	$ 98,941	$ 129,507
French loans carrying amount	17,981	21,835
Fair Value, Nonrecurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
French loans, fair value disclosure	17,981	21,835
Convertible Note due 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes carrying amount	36,824	35,925
Convertible Note due 2022 \| Fair Value, Nonrecurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible debt, fair value disclosures	78,619	54,204
Convertible Note due 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes carrying amount	98,941	93,582
Convertible Note due 2024 \| Fair Value, Nonrecurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible debt, fair value disclosures	$ 173,419	$ 125,953

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value Based on Three-Tier Fair Value Hierarchy (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Total assets measured and recorded at fair value	$ 0.0	$ 0.0	$ 0.0
Total liabilities measured and recorded at fair value	$ 0.0	$ 0.0	$ 0.0

GOODWILL - Narrative (Details)	3 Months Ended	12 Months Ended
GOODWILL - Narrative (Details)	Dec. 31, 2021 USD ($) reporting_unit	Dec. 31, 2021 USD ($) reporting_unit	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units \| reporting_unit	2	2
Impairment of goodwill \| $	$ 0	$ 0	$ 0	$ 0

GOODWILL - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Balance at beginning of period	$ 243,674	$ 239,780
Foreign currency translation adjustment	(3,461)	3,894
Balance at end of period	240,213	243,674
Video
Goodwill [Roll Forward]
Balance at beginning of period	182,855	178,982
Foreign currency translation adjustment	(3,457)	3,873
Balance at end of period	179,398	182,855
Cable Access
Goodwill [Roll Forward]
Balance at beginning of period	60,819	60,798
Foreign currency translation adjustment	(4)	21
Balance at end of period	$ 60,815	$ 60,819

ACCOUNTS RECEIVABLE - Accounts Receivable, Net of Allowances (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Accounts receivable	$ 91,382	$ 68,295
Less: allowance for expected credit losses and sales returns	(2,853)	(2,068)
Total	$ 88,529	$ 66,227

ACCOUNTS RECEIVABLE - Activity in Allowances for Doubtful Accounts and Sales Returns (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 2,068	$ 3,013	$ 3,497
Charges to Revenue	2,609	1,367	1,896
Charges (Credits) to Expense	1,533	299	(396)
Deductions from Reserves	(3,357)	(2,611)	(1,984)
Balance at End of Period	$ 2,853	$ 2,068	$ 3,013

CERTAIN BALANCE SHEET COMPONENTS - Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Balance Sheet Related Disclosures [Abstract]
Raw materials	$ 22,245	$ 2,529
Work-in-process	3,993	1,689
Finished goods	37,545	22,777
Service-related spares	7,412	8,036
Total	$ 71,195	$ 35,031

CERTAIN BALANCE SHEET COMPONENTS - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Balance Sheet Related Disclosures [Abstract]
Prepaid expenses	$ 8,074	$ 11,453
Contract assets	8,101	9,800
Other current assets	13,797	16,879
Total	$ 29,972	$ 38,132

CERTAIN BALANCE SHEET COMPONENTS - Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 162,137	$ 153,712
Less: accumulated depreciation and amortization	(119,416)	(110,571)
Total	42,721	43,141
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	78,461	72,731
Capitalized software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	38,306	37,141
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	40,658	38,718
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,820	2,913
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,892	$ 2,209

CERTAIN BALANCE SHEET COMPONENTS - Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Balance Sheet Related Disclosures [Abstract]
Accrued employee compensation and related expenses	$ 26,820	$ 23,131
Other	26,824	27,202
Total	$ 53,644	$ 50,333

RESTRUCTURING AND RELATED CHARGES - Restructuring Costs By Type (Details) - Severance and benefits $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 4,098
Charges for current period	681
Cash payments	(2,520)
Other	(167)
Restructuring reserve ending balance	$ 2,092

RESTRUCTURING AND RELATED CHARGES - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021 USD ($)
Cost of revenue
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.6
Operating Expense
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.1

CONVERTIBLE NOTES AND OTHER DEBTS - Narrative (Details) $ / shares in Units, $ in Thousands, € in Millions			1 Months Ended		3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 26, 2020 day	Jun. 02, 2020 USD ($)	Jun. 30, 2020 EUR (€)	Apr. 30, 2020 CHF (SFr)	Sep. 25, 2020 USD ($) $ / shares	Sep. 27, 2019 USD ($)	Jun. 26, 2020 USD ($)	Sep. 25, 2020 USD ($) $ / shares	Dec. 31, 2021 USD ($) day $ / shares	Dec. 31, 2020 USD ($) $ / shares	Dec. 31, 2019 USD ($) day	Jun. 30, 2020 USD ($)	Dec. 19, 2019 USD ($)	Sep. 13, 2019 USD ($)	Dec. 31, 2015 USD ($)
Debt Instrument [Line Items]
Common stock, par value (in dollars per share) \| $ / shares									$ 0.001	$ 0.001
Convertible debt, non-current									$ 98,941	$ 129,507
Fair value of 2022 Notes used to settle 2020 Notes									0	44,357	$ 0
Loss on convertible debt extinguishment									0	1,362	5,695
Reclassification from APIC to convertible debt in mezzanine equity									883	0
Repayments of convertible debt									0	7,999	109,603
Relief loans									5,651	6,694
Societe Generale S.A.
Debt Instrument [Line Items]
Stated interest rate (as a percent)												0.51%
Proceeds from loans \| €			€ 5
Relief loans									$ 5,700
UBS Switzerland AG
Debt Instrument [Line Items]
Stated interest rate (as a percent)									0.00%
Proceeds from loans \| SFr				SFr 500,000
Debt instrument, term				5 years
Revolving Credit Facility \| JPMORGAN CHASE BANK N.A.
Debt Instrument [Line Items]
Stated interest rate (as a percent)									2.00%
Line of credit facility, fair value of amount outstanding									$ 0
Revolving Credit Facility \| Maximum \| JPMORGAN CHASE BANK N.A.
Debt Instrument [Line Items]
Line of credit facility, current borrowing capacity													$ 25,000
One Month LIBOR \| Revolving Credit Facility \| JPMORGAN CHASE BANK N.A.
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)									2.50%
LIBOR for interest period of one, two or three months \| Revolving Credit Facility \| JPMORGAN CHASE BANK N.A.
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)									3.00%
Loans Backed By French Research And Development Tax Credit Receivables \| TVN
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)									1.90%
Convertible Note due 2022
Debt Instrument [Line Items]
Stated interest rate (as a percent)		4.375%
Debt instrument, face amount		$ 37,700							$ 37,707	37,707
Common stock, par value (in dollars per share) \| $ / shares									$ 0.001
Debt instrument, convertible, conversion ratio									173.9978
Debt instrument, convertible, conversion price (in dollars per share) \| $ / shares									$ 5.75
Convertible debt, non-current									$ 36,824	35,925
Fair value of 2022 Notes used to settle 2020 Notes		44,400								44,400
Carrying amount of equity component of debt instrument		8,300
Convertible debt		36,000
Debt instrument, unamortized discount		$ 1,700							$ 672	1,357
Other significant noncash transaction, value of consideration received							$ 37,700
Convertible Note due 2022 \| Stock price greater or equal 130 percent of Note Conversion Price
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days \| day	20								20
Debt instrument, convertible, threshold consecutive trading days \| day	30								30
Threshold of stock price trigger (as a percent)	130.00%								130.00%
Convertible Note due 2022 \| Note price less than 98 percent of stock price times conversion rate
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days \| day	5
Debt instrument, convertible, threshold consecutive trading days \| day	5
Threshold of stock price trigger (as a percent)	98.00%
Convertible Note due 2024
Debt Instrument [Line Items]
Stated interest rate (as a percent)														2.00%
Debt instrument, face amount									$ 115,500	115,500				$ 115,500
Common stock, par value (in dollars per share) \| $ / shares									$ 0.001
Debt instrument, convertible, conversion ratio									115.5001
Debt instrument, convertible, conversion price (in dollars per share) \| $ / shares									$ 8.66
Convertible debt, non-current									$ 98,941	93,582
Carrying amount of equity component of debt instrument					$ 24,900			$ 24,900
Debt instrument, unamortized discount									$ 14,576	19,294
Convertible Note due 2020
Debt Instrument [Line Items]
Stated interest rate (as a percent)															4.00%
Debt instrument, face amount												$ 8,100			$ 128,300
Debt instrument, convertible, conversion ratio								173.9978
Debt instrument, convertible, conversion price (in dollars per share) \| $ / shares					$ 5.75			$ 5.75
Carrying amount of equity component of debt instrument															$ 26,100
Debt instrument, repurchase amount					$ 109,600			$ 109,600
Loss on convertible debt extinguishment							800			500
Reclassification from APIC to convertible debt in mezzanine equity											$ 2,400
Other significant noncash transaction, value of consideration received							$ 37,700
Convertible Note due 2020 \| Stock price greater or equal 130 percent of Note Conversion Price
Debt Instrument [Line Items]
Debt instrument, convertible, threshold trading days \| day											20
Debt instrument, convertible, threshold consecutive trading days \| day											30
Threshold of stock price trigger (as a percent)											130.00%
Convertible Note due 2020 \| Maximum
Debt Instrument [Line Items]
Debt instrument, face amount											$ 45,800
Convertible Debt \| Convertible Note due 2020
Debt Instrument [Line Items]
Loss on convertible debt extinguishment											$ 5,700
Convertible Debt \| Long-term Debt \| Convertible Note due 2020 \| Privately Negotiated Transactions
Debt Instrument [Line Items]
Extinguishment of debt, amount					$ 82,500
Convertible Debt \| Additional Paid-in Capital \| Convertible Note due 2020 \| Privately Negotiated Transactions
Debt Instrument [Line Items]
Extinguishment of debt, amount						$ 27,100
Convertible Debt Settled in Cash and Company's Stocks \| Convertible Note due 2020
Debt Instrument [Line Items]
Repayments of convertible debt										7,800
Convertible Debt Settled in Cash \| Convertible Note due 2020
Debt Instrument [Line Items]
Repayments of convertible debt										$ 300

CONVERTIBLE NOTES AND OTHER DEBTS - Convertible Roll Forwards Notes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jun. 02, 2020	Sep. 13, 2019
Debt Instrument [Line Items]
Notes carrying amount	$ 98,941	$ 129,507
Convertible Note due 2022
Debt Instrument [Line Items]
Principal amount	37,707	37,707	$ 37,700
Less: Debt discount, net of amortization	(672)	(1,357)	$ (1,700)
Less: Debt issuance costs, net of amortization	(211)	(425)
Notes carrying amount	$ 36,824	$ 35,925
Remaining amortization period (years)	10 months 24 days	1 year 10 months 24 days
Effective interest rate on liability component	6.95%	6.95%
Convertible Note due 2024
Debt Instrument [Line Items]
Principal amount	$ 115,500	$ 115,500		$ 115,500
Less: Debt discount, net of amortization	(14,576)	(19,294)
Less: Debt issuance costs, net of amortization	(1,983)	(2,624)
Notes carrying amount	$ 98,941	$ 93,582
Remaining amortization period (years)	2 years 8 months 12 days	3 years 8 months 12 days
Effective interest rate on liability component	7.95%	7.95%
Senior Notes \| Convertible Note due 2022
Debt Instrument [Line Items]
Principal amount	$ 37,700
Notes carrying amount	$ 36,800

CONVERTIBLE NOTES AND OTHER DEBTS - Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Convertible Note due 2022
Debt Instrument [Line Items]
Contractual interest expense	$ 1,648	$ 953
Amortization of debt discount	685	373
Amortization of debt issuance costs	214	117
Total interest expense recognized	2,547	1,443
Convertible Note due 2024
Debt Instrument [Line Items]
Contractual interest expense	2,312	2,310
Amortization of debt discount	4,718	4,358
Amortization of debt issuance costs	641	595
Total interest expense recognized	7,671	7,263
Convertible Note due 2020
Debt Instrument [Line Items]
Contractual interest expense	0	936	$ 4,148
Amortization of debt discount	0	1,158	4,787
Amortization of debt issuance costs	0	138	577
Total interest expense recognized	$ 0	$ 2,232	$ 9,512

CONVERTIBLE NOTES AND OTHER DEBTS - Other (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Financing from French government agencies related to various government incentive programs	$ 12,259	$ 14,974
Relief loans	5,651	6,694
Term loans	$ 71	$ 167
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-term portion	Long-term portion
Obligations under finance leases	$ 0	$ 22
Total debt obligations	17,981	21,857
Less: current portion	(4,992)	(11,771)
Long-term portion	12,989	10,086
Loans payable to bank	$ 12,259	$ 14,974
TVN \| Loans Backed By French Research And Development Tax Credit Receivables
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.90%

CONVERTIBLE NOTES AND OTHER DEBTS - Debt Maturities (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2022	$ 4,992
2023	4,957
2024	5,036
2025	1,577
2026	1,419
Total	$ 17,981

- Definition

Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References + Details

EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($)	12 Months Ended
EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	0	0	0
Weighted-average remaining contractual term (in years)	1 year 2 months 12 days
Aggregate intrinsic value	$ 3,300,000
Intrinsic value of options exercised	2,100,000	$ 200,000	$ 1,800,000
Fair value of options vested	0	0	100,000
Payments of dividends	0	0	0
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value	18,300,000	$ 15,500,000	9,700,000
Unrecognized share-based compensation cost	$ 18,300,000
Weighted-average period (in years)	1 year 6 months
Weighted average fair value (in dollars per share)	$ 7.90
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average exercise price (in dollars per share)	$ 3.15	$ 5.80
Income tax benefit from stock option exercises	$ 0	$ 0	$ 0
Employee stock purchase rights under ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share exercise price (in percent)	85.00%
Common stock reserved for issuance (in shares)	1,184,205
Employees payroll deductions minimum (in percent)	1.00%
Employees payroll deductions maximum (in percent)	10.00%
Common stock issued under the 2002 ESPP (in shares)	1,024,244	1,036,543	1,037,366
Stock contributions value under 2002 ESPP	$ 5,100,000	$ 4,500,000	$ 4,100,000
Discount on the purchase of the stock (in percent)	15.00%
Fair value of the put option (in percent)	15.00%
Weighted average fair value (in dollars per share)	$ 2.24	$ 1.80	$ 1.33
1995 Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share exercise price (in percent)	100.00%
Expiration period (in years)	7 years
Common stock reserved for issuance (in shares)	7,317,622
Shares available for grant (in shares)	3,223,471
1995 Stock Plan \| Incentive Stock Option or Non-statutory Stock Option with Exercise Price less than 100% Fair Value of Common Stock on Grant Date
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	0
1995 Stock Plan \| RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average exercise price (in dollars per share)	$ 0
1995 Stock Plan \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)	2 years
1995 Stock Plan \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)	4 years
2002 Director Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share exercise price (in percent)	100.00%
Common stock reserved for issuance (in shares)	800,182
Shares available for grant (in shares)	628,749
2002 Director Plan \| RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average exercise price (in dollars per share)	$ 0
Vesting period (in years)	1 year
2002 Director Plan \| Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)	3 years
Expiration period (in years)	7 years
TVN
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employer contributions made	$ 0
Expected employer contributions in 2022	$ 0

EMPLOYEE BENEFIT PLANS - Stock Options (Details) - Stock Options Outstanding shares in Thousands	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Number of Shares
Beginning balance (in shares) \| shares	1,453
Options exercised (in shares) \| shares	(1,065)
Canceled or expired (in shares) \| shares	0
Ending balance (in shares) \| shares	388
Weighted-Average Exercise Price (per share)
Beginning balance (in dollars per share) \| $ / shares	$ 5.80
Exercised (in dollars per share) \| $ / shares	6.77
Canceled (in dollars per share) \| $ / shares	0
Ending balance (in dollars per share) \| $ / shares	$ 3.15

EMPLOYEE BENEFIT PLANS - Restricted Stock Units Outstanding (Details) - RSUs	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Number of Shares
Beginning Balance (in shares) \| shares	3,268,000
Granted (in shares) \| shares	3,621,000
Vested (in shares) \| shares	(2,913,000)
Forfeited (in shares) \| shares	(98,000)
Ending balance (in shares) \| shares	3,878,000
Weighted Average Grant-Date Fair Value Per Share
Beginning balance (in dollars per) \| $ / shares	$ 5.67
Granted (in dollars per) \| $ / shares	7.90
Vested (in dollars per) \| $ / shares	6.27
Forfeited (in dollars per) \| $ / shares	6.71
Ending balance (in dollars per) \| $ / shares	$ 7.31

EMPLOYEE BENEFIT PLANS - Pension Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation, beginning balance	$ 6,057	$ 5,259
Service cost	272	252	$ 227
Interest cost	20	37	78
Actuarial losses	233	159
Benefits paid	(94)	(173)
Foreign currency translation adjustment	(485)	523
Projected benefit obligation, ending balance	6,003	6,057	$ 5,259
Current portion (included in “Accrued and other current liabilities”)
Defined Benefit Plan Disclosure [Line Items]
Current portion (included in “Accrued and other current liabilities”)	32	47
Long-term portion (included in “Other non-current liabilities”)
Defined Benefit Plan Disclosure [Line Items]
Long-term portion (included in “Other non-current liabilities”)	$ 5,971	$ 6,010

EMPLOYEE BENEFIT PLANS - Components of Net Periodic Benefit Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Service cost	$ 272	$ 252	$ 227
Interest cost	20	37	78
Net periodic benefit cost included in result of operations	$ 292	$ 289	$ 305

EMPLOYEE BENEFIT PLANS - Pension Obligations Assumptions (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Discount rate (as a percent)	0.90%	0.40%
Mobility rate (as a percent)	4.70%	5.20%
Salary progression rate (as a percent)	2.50%	2.00%

EMPLOYEE BENEFIT PLANS - Expected Future Benefits (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Share-based Payment Arrangement [Abstract]
2022	$ 32
2023	225
2024	248
2025	469
2026	698
2027 - 2031	3,491
Total	$ 5,163

EMPLOYEE BENEFIT PLANS - Stock-Based Compensation Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	$ 24,056	$ 18,040	$ 12,074
Stock options
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	0	0	94
RSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	14,573	11,522	9,444
PRSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	6,231	4,022	924
MRSUs
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	1,304	711	286
Employee stock purchase rights under ESPP
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	1,948	1,785	1,326
Cost of revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	2,345	1,712	1,124
Research and development expense
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	7,164	4,850	3,261
Selling, general and administrative expense
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation	$ 14,547	$ 11,478	$ 7,689

EMPLOYEE BENEFIT PLANS - Stock-Based Compensation - Valuation Assumptions (Details) - Employee stock purchase rights under ESPP	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	6 months	6 months	6 months
Volatility (as a percent)	45.00%	56.00%	38.00%
Risk-free interest rate (as a percent)	0.10%	0.90%	2.30%
Expected dividends (as a percent)	0.00%	0.00%	0.00%

STOCKHOLDERS’ EQUITY - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ 295,913	$ 258,302	$ 252,446	$ 228,250
Total accumulated other comprehensive income (loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(3,272)	5,856	$ (3,065)	$ (1,216)
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	(3,120)	5,774
Actuarial gain (loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity	$ (152)	$ 82

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

INCOME TAXES - Income (Loss) Before Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Domestic	$ (5,688)	$ (42,905)	$ 1,769
Foreign	14,559	16,688	(8,365)
Income (loss) before income taxes	$ 8,871	$ (26,217)	$ (6,596)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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+ Details

INCOME TAXES - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current:
Federal	$ 4	$ 124	$ (180)
State	85	93	108
Foreign	2,469	2,103	1,525
Deferred:
Foreign	(6,941)	734	(2,125)
Total provision for (benefit from) income taxes	$ (4,383)	$ 3,054	$ (672)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

INCOME TAXES - Reconciliation of Provision for Income Taxes (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Statutory U.S. federal income tax rate (as a percent)	21.00%	21.00%	21.00%
Differential in rates on foreign earnings (as a percent)	42.00%	(11.00%)	(37.00%)
Change in valuation allowance (as a percent)	(113.00%)	(16.00%)	14.00%
Change in liabilities for uncertain tax positions (as a percent)	(2.00%)	0.00%	6.00%
Non-deductible stock-based compensation (as a percent)	11.00%	(2.00%)	(8.00%)
Permanent differences (as a percent)	0.00%	(2.00%)	11.00%
Adjustments related to tax positions taken during prior years (as a percent)	(3.00%)	0.00%	6.00%
Research and development credits (as a percent)	(10.00%)	0.00%	0.00%
Other (as a percent)	3.00%	(2.00%)	(3.00%)
Effective tax rate (as a percent)	(49.00%)	(12.00%)	10.00%

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2019
Income Tax Examination [Line Items]
Benefit from a valuation allowance release	$ 8,600,000
Benefit from changes in global tax structure		$ 2,000,000
Cumulative undistributed earnings of foreign subsidiaries intended to be indefinitely reinvested	$ 42,000,000
More likely than not threshold recognition of uncertain tax position (in percent)	50.00%
Unrecognized future tax benefits that would favorably impact future effective tax rate if recognized	$ 0
Foreign
Income Tax Examination [Line Items]
Benefit from a valuation allowance release		$ 800,000
Operating loss carryforwards	103,600,000
U.S. Federal
Income Tax Examination [Line Items]
Operating loss carryforwards	61,800,000
Operating loss carryforwards subject to expiration	28,900,000
Tax credit carryovers	15,500,000
State
Income Tax Examination [Line Items]
Operating loss carryforwards	61,100,000
Tax credit carryovers	$ 37,300,000

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Reserves and accruals	$ 24,833	$ 21,823
Net operating loss carryforwards	33,070	39,733
Research and development credit carryforwards	39,730	38,179
Deferred stock-based compensation	1,354	1,202
Intangibles	7,321	7,838
Operating lease liabilities	8,697	7,822
Capitalized research and development expenses	9,681	10,805
Other	31	442
Gross deferred tax assets	124,717	127,844
Valuation allowance	(90,247)	(99,585)	$ (95,518)	$ (77,144)
Gross deferred tax assets after valuation allowance	34,470	28,259
Deferred tax liabilities:
Depreciation	(6,597)	(6,399)
Convertible notes	(3,652)	(4,708)
Operating lease right-of-use assets	(7,402)	(6,529)
Other	0	0
Gross deferred tax liabilities	(17,651)	(17,636)
Net deferred tax assets	$ 16,819	$ 10,623

INCOME TAXES - Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Valuation Allowance [Abstract]
Balance at beginning of period	$ 99,585	$ 95,518	$ 77,144
Additions	310	6,690	23,929
Deductions	(9,648)	(2,623)	(5,555)
Balance at end of period	$ 90,247	$ 99,585	$ 95,518

INCOME TAXES - Activities Related to Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 17.6	$ 17.0	$ 18.0
Increase in balance related to tax positions taken during current year	0.3	0.3	0.2
Decrease in balance as a result of a lapse of the applicable statutes of limitations	(0.2)	0.0	(0.1)
Increase in balance related to tax positions taken during prior years	0.0	0.3	0.0
Decrease in balance related to tax positions taken during prior years	(3.9)	0.0	(1.1)
Balance at end of period	$ 13.8	$ 17.6	$ 17.0

EARNINGS PER SHARE - Schedule of Basic and Diluted Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss)	$ 13,254	$ (29,271)	$ (5,924)
Basic (in shares)	101,484	96,971	89,575
Diluted (in shares)	106,171	96,971	89,575
Basic (in dollars per share)	$ 0.13	$ (0.30)	$ (0.07)
Diluted (in dollars per share)	$ 0.12	$ (0.30)	$ (0.07)
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number diluted shares outstanding adjustment (in shares)	292	0	0
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number diluted shares outstanding adjustment (in shares)	1,525	0	0
Stock purchase rights under the ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number diluted shares outstanding adjustment (in shares)	42	0	0
2020 Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number diluted shares outstanding adjustment (in shares)	2,175	0	0
2024 Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average number diluted shares outstanding adjustment (in shares)	653	0	0

EARNINGS PER SHARE - Weighted Average Common Shares Outstanding Excluded from Earnings per Share Computation (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	425	5,679	11,644
Convertible Note due 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	312	1,322
Convertible Note due 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	192
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	8	1,603	2,568
RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	27	3,041	2,955
Stock purchase rights under the ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	390	531	478
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	0	4,321

EARNINGS PER SHARE - Narrative (Details) shares in Millions	12 Months Ended
EARNINGS PER SHARE - Narrative (Details) shares in Millions	Dec. 31, 2021 shares
Convertible Note due 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Incremental common shares attributable to dilutive effect of contingently issuable (in shares)	6.6
Convertible Note due 2024
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Incremental common shares attributable to dilutive effect of contingently issuable (in shares)	13.3

- Definition

Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of contingently issuable shares. Contingently issuable shares are those shares that are issuable for little or no cash contingent on certain conditions being met.

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+ Details

WARRANTS (Details) $ / shares in Units, $ in Millions	12 Months Ended
WARRANTS (Details) $ / shares in Units, $ in Millions	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Dec. 31, 2019 USD ($)	Dec. 17, 2019 shares	Jul. 08, 2019 USD ($)	Jul. 01, 2019 USD ($)	Jun. 28, 2019 shares	Sep. 26, 2016 $ / shares shares
Class of Warrant or Right [Line Items]
Class of warrant or right, exercise price of warrants or rights (in dollars per share) \| $ / shares								$ 4.76
Common stock, shares issued (in shares) \| shares	102,959,000	98,204,000
Measurement Input, Risk Free Interest Rate
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input (as a percent)					0.019
Measurement Input, Option Volatility
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input (as a percent)					0.486
Measurement Input, Expected Term
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, term					4 years 2 months 12 days
Measurement Input, Expected Dividend Rate
Class of Warrant or Right [Line Items]
Warrants and rights outstanding, measurement input (as a percent)					0
Comcast Milestones Achievement
Class of Warrant or Right [Line Items]
Class of warrant or right, outstanding (in shares) \| shares							1,954,042
Comcast CableOS Software License Agreement
Class of Warrant or Right [Line Items]
Fair value of fully vested warrants \| $					$ 16.1
Comcast Warrants Vested Prior to July 2019
Class of Warrant or Right [Line Items]
Fair value of fully vested warrants \| $						$ 3.9
Comcast Warrants Vested July 2019
Class of Warrant or Right [Line Items]
Fair value of fully vested warrants \| $						$ 20.0
Comcast Warrants Exercise in its Entirety
Class of Warrant or Right [Line Items]
Common stock, shares issued (in shares) \| shares				3,217,547
Revenue from Contract with Customer Benchmark
Class of Warrant or Right [Line Items]
Reduction to revenues in connection with amortization of the warrant \| $	$ 1.7	$ 1.7	$ 13.6
Maximum \| Comcast Warrant Expires September 26, 2023
Class of Warrant or Right [Line Items]
Warrant grants to Comcast subject to vesting (in shares) \| shares								7,816,162

SEGMENT INFORMATION, GEOGRAPHIC INFORMATION AND CUSTOMER CONCENTRATION - Narrative (Details)	12 Months Ended
	Dec. 31, 2021 segment country	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Number of operating segments \| segment	2
Customer Concentration Risk \| Revenue Benchmark \| Non-US
Segment Reporting Information [Line Items]
Number of countries accounting for more than ten percent of non united states revenue \| country	0
Concentration risk (as a percent)	10.00%	10.00%	10.00%
Customer Concentration Risk \| Revenue Benchmark \| Comcast
Segment Reporting Information [Line Items]
Concentration risk (as a percent)	26.00%	20.00%	23.00%

SEGMENT INFORMATION, GEOGRAPHIC INFORMATION AND CUSTOMER CONCENTRATION - Financial Information by Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Total net revenue	$ 507,149	$ 378,831	$ 402,874
Gross profit	259,742	194,997	223,012
Operating income (loss)	18,809	(12,449)	13,083
Operating Segments
Segment Reporting Information [Line Items]
Total net revenue	507,149	378,831	402,874
Gross profit	262,659	198,753	230,704
Operating income (loss)	44,059	12,977	38,008
Operating Segments \| Video
Segment Reporting Information [Line Items]
Total net revenue	288,507	242,510	278,028
Gross profit	169,468	132,092	162,156
Operating income (loss)	28,460	1,326	15,837
Operating Segments \| Cable Access
Segment Reporting Information [Line Items]
Total net revenue	218,642	136,321	124,846
Gross profit	93,191	66,661	68,548
Operating income (loss)	$ 15,599	$ 11,651	$ 22,171

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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SEGMENT INFORMATION, GEOGRAPHIC INFORMATION AND CUSTOMER CONCENTRATION - Reconciliation of Segment Operating Income to Consolidated Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment operating income	$ 18,809	$ (12,449)	$ 13,083
Unallocated corporate expenses	(240,933)	(207,446)	(209,929)
Stock-based compensation	(24,056)	(18,040)	(12,074)
Loss on convertible debt extinguishment	0	(1,362)	(5,695)
Non-operating expense, net	(9,938)	(12,406)	(13,984)
Income (loss) before income taxes	8,871	(26,217)	(6,596)
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment operating income	44,059	12,977	38,008
Corporate, Non-Segment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Unallocated corporate expenses	(681)	(3,416)	(4,532)
Stock-based compensation	(24,062)	(18,040)	(12,074)
Amortization of intangibles	$ (507)	$ (3,970)	$ (8,319)

SEGMENT INFORMATION, GEOGRAPHIC INFORMATION AND CUSTOMER CONCENTRATION - Summary of Revenue, Property and Equipment, Net by Geographic Region (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net revenues:
Total net revenue	$ 507,149	$ 378,831	$ 402,874
Property and equipment, net:
Property and equipment, net	42,721	43,141
United States
Net revenues:
Total net revenue	282,912	191,854	202,272
Property and equipment, net:
Property and equipment, net	29,740	31,017
Other countries
Net revenues:
Total net revenue	224,237	186,977	$ 200,602
Israel
Property and equipment, net:
Property and equipment, net	8,715	8,803
France
Property and equipment, net:
Property and equipment, net	3,656	2,461
All countries except United States, Israel and France
Property and equipment, net:
Property and equipment, net	$ 610	$ 860

- Definition

+ References

+ Details

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2017
Other Commitments [Line Items]
Non-cancelable purchase commitments	$ 144.9
Indemnification
Other Commitments [Line Items]
Accrual for indemnification provisions	0.0
Property Lease Guarantee \| Performance Guarantee
Other Commitments [Line Items]
Guarantees, fair value disclosure	2.4	$ 3.3
Foreign Line of Credit \| Performance Guarantee
Other Commitments [Line Items]
Long-term line of credit			$ 2.0
Indemnity issued to secure credit facility			$ 2.3
Line of credit facility, fair value of amount outstanding	$ 0.0	$ 0.0

SUBSEQUENT EVENT (Details) $ in Millions	Feb. 03, 2022 USD ($)
Subsequent Event
Subsequent Event [Line Items]
Stock repurchase program, authorized amount	$ 100

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2018-07 [Member]

- Definition

Indicates amendment to accounting standards.

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+ Details