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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2013	Nov. 05, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	UNIVERSAL ELECTRONICS INC
Entity Central Index Key	0000101984
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		15,552,256

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 44,602	$ 44,593
Accounts receivable, net	103,466	91,048
Inventories, net	103,579	84,381
Prepaid expenses and other current assets	3,573	3,661
Income tax receivable	12	270
Deferred income taxes	5,102	5,210
Total current assets	260,334	229,163
Property, plant, and equipment, net	76,662	77,706
Goodwill	30,961	30,890
Intangible assets, net	27,632	29,835
Other assets	5,096	5,361
Deferred income taxes	6,252	6,369
Total assets	406,937	379,324
Current liabilities:
Accounts payable	57,153	59,831
Line of credit	0	0
Accrued compensation	35,529	33,398
Accrued sales discounts, rebates and royalties	7,165	8,093
Accrued income taxes	2,756	3,668
Deferred income taxes	56	41
Other accrued expenses	10,550	10,644
Total current liabilities	113,209	115,675
Long-term liabilities:
Deferred income taxes	10,549	10,687
Income tax payable	525	525
Other long-term liabilities	2,082	1,787
Total liabilities	126,365	128,674
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 5,000,000 shares authorized; none issued or outstanding	0	0
Common stock, $0.01 par value, 50,000,000 shares authorized; 22,133,206 and 21,491,398 shares issued on September 30, 2013 and December 31, 2012, respectively	221	215
Paid-in capital	194,360	180,607
Accumulated other comprehensive income (loss)	2,641	1,052
Retained earnings	187,979	170,569
Stockholders' equity before treasury stock	385,201	352,443
Less cost of common stock in treasury, 6,634,641 and 6,516,382 shares on September 30, 2013 and December 31, 2012, respectively	(104,629)	(101,793)
Total stockholders' equity	280,572	250,650
Total liabilities and stockholders' equity	$ 406,937	$ 379,324

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	22,133,206	21,491,398
Treasury stock, shares	6,634,641	6,516,382

CONSOLIDATED INCOME STATEMENTS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Net sales	$ 142,389	$ 124,871	$ 393,220	$ 345,307
Cost of sales	101,940	88,433	282,386	247,572
Gross profit	40,449	36,438	110,834	97,735
Research and development expenses	4,182	3,521	12,463	10,408
Selling, general and administrative expenses	25,796	23,383	74,029	69,015
Operating income	10,471	9,534	24,342	18,312
Interest income (expense), net	47	(24)	60	(112)
Other income (expense), net	(717)	(65)	(2,897)	(515)
Income before provision for income taxes	9,801	9,445	21,505	17,685
Provision for income taxes	1,178	2,595	4,095	4,050
Net income	$ 8,623	$ 6,850	$ 17,410	$ 13,635
Earnings per share:
Basic (in dollars per share)	$ 0.56	$ 0.46	$ 1.15	$ 0.91
Diluted (in dollars per share)	$ 0.55	$ 0.45	$ 1.13	$ 0.90
Shares used in computing earnings per share:
Basic (in shares)	15,324	14,984	15,129	14,931
Diluted (in shares)	15,743	15,099	15,462	15,087

CONSOLIDATED COMPREHENSIVE INCOME STATEMENTS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Comprehensive Income [Abstract]
Net income	$ 8,623	$ 6,850	$ 17,410	$ 13,635
Other comprehensive income (loss):
Change in foreign currency translation adjustment	2,065	498	1,589	(995)
Comprehensive income	$ 10,688	$ 7,348	$ 18,999	$ 12,640

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash provided by (used for) operating activities:
Net income	$ 17,410	$ 13,635
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization	13,387	12,948
Provision for doubtful accounts	140	72
Provision for inventory write-downs	1,988	2,148
Deferred income taxes	127	146
Tax benefit from exercise of stock options and vested restricted stock	1,040	(160)
Excess tax benefit from stock-based compensation	(1,011)	(49)
Shares issued for employee benefit plan	598	620
Stock-based compensation	3,950	3,447
Changes in operating assets and liabilities:
Accounts receivable	(12,734)	(10,876)
Inventories	(20,701)	15,758
Prepaid expenses and other assets	352	(282)
Accounts payable and accrued expenses	(3,015)	(8,335)
Accrued income and other taxes	(729)	(1,428)
Net cash provided by (used for) operating activities	802	27,644
Cash used for investing activities:
Acquisition of property, plant, and equipment	(7,978)	(6,525)
Acquisition of intangible assets	(978)	(802)
Net cash used for investing activities	(8,956)	(7,327)
Cash provided by (used for) financing activities:
Issuance of debt	19,500	12,000
Payment of debt	(19,500)	(21,600)
Proceeds from stock options exercised	8,487	1,425
Treasury stock purchased	(3,153)	(619)
Excess tax benefit from stock-based compensation	1,011	49
Net cash provided by (used for) financing activities	6,345	(8,745)
Effect of exchange rate changes on cash	1,818	272
Net increase (decrease) in cash and cash equivalents	9	11,844
Cash and cash equivalents at beginning of year	44,593	29,372
Cash and cash equivalents at end of period	44,602	41,216
Supplemental Cash Flow Information:
Income taxes paid	3,319	6,494
Interest paid	$ 44	$ 245

Basis of Presentation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	Basis of Presentation and Significant Accounting Policies In the opinion of management, the accompanying consolidated financial statements of Universal Electronics Inc. and its wholly-owned subsidiaries contain all the adjustments necessary for a fair presentation of financial position, results of operations and cash flows for the periods presented. All such adjustments are of a normal recurring nature and certain reclassifications have been made to prior year amounts in order to conform to the current year presentation. Information and footnote disclosures normally included in financial statements, which are prepared in accordance with accounting principles generally accepted in the United States of America, have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission. As used herein, the terms "Company," "we," "us," and "our" refer to Universal Electronics Inc. and its subsidiaries, unless the context indicates to the contrary. Our results of operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the "Risk Factors," "Management Discussion and Analysis of Financial Condition and Results of Operations," "Quantitative and Qualitative Disclosures About Market Risk," and the "Financial Statements and Supplementary Data" and notes thereto included in Items 1A, 7, 7A, and 8, respectively, of our Annual Report on Form 10-K for the fiscal year ended December 31, 2012. Estimates, Judgments and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, we evaluate our estimates, judgments and assumptions, including those related to revenue recognition, allowances for sales returns and doubtful accounts, warranties, inventory valuation, business combination purchase price allocations, impairment of long-lived assets, intangible assets and goodwill, income taxes and stock-based compensation expense. Actual results may differ from our expectations. Based on our evaluation, our estimates, judgments and assumptions may be adjusted as more information becomes available. Any adjustment may be material. See Note 2 to the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2012 for a summary of our significant accounting policies. Recent Accounting Pronouncements In December 2011, the FASB issued Accounting Standards Update ("ASU") 2011-11, "Disclosures about Offsetting Assets and Liabilities." The amendments in ASU 2011-11 require an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. In January 2013, the FASB issued ASU 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities," which limits the scope of ASU 2011-11 to derivatives, repurchase agreements and securities lending transactions. This guidance became effective on January 1, 2013 with retrospective application required. The adoption of this guidance did not have a material impact on our consolidated financial statements. In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income," which updates ASU 2011-05, "Comprehensive Income." This standard requires the presentation in a single location, either in a note or parenthetically on the face of the financial statements, of the effect of significant amounts reclassified from each component of accumulated other comprehensive income based on its source and the income statement line items affected by the reclassification. We adopted this guidance effective January 1, 2013. The adoption of this guidance did not have a material impact on our consolidated financial statements. In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." This standard requires an entity to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The adoption of ASU 2013-11 is not expected to have a material impact on our consolidated results of operations or financial position.

Cash and Cash Equivalents

9 Months Ended

Sep. 30, 2013

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

Cash and cash equivalents were held in the following geographic regions:



(In thousands)	September 30, 2013		December 31, 2012
United States	$	15,850	$	2,741
Asia	19,113		27,317
Europe	6,615		9,361
Cayman Islands	8		1
South America	3,016		5,173
Total cash and cash equivalents	$	44,602	$	44,593

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References + Details

Accounts Receivable, Net and Revenue Concentrations

9 Months Ended

Sep. 30, 2013

Receivables [Abstract]

Accounts Receivable, Net and Revenue Concentrations

Accounts receivable, net were as follows:



(In thousands)	September 30, 2013			December 31, 2012
Trade receivables, gross	$	99,708		$	90,056
Allowance for doubtful accounts	(425		)	(322		)
Allowance for sales returns	(535		)	(996		)
Net trade receivables	98,748			88,738
Other	4,718			2,310
Accounts receivable, net	$	103,466		$	91,048

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:



(In thousands)	Nine Months Ended September 30,
(In thousands)	2013			2012
Balance at beginning of period	$	322		$	1,021
Additions to costs and expenses	140			72
(Write-offs)/FX effects	(37		)	(775		)
Balance at end of period	$	425		$	318

Sales Returns

The allowance for sales returns at September 30, 2013 and December 31, 2012 included reserves for items returned prior to period-end that were not completely processed, and therefore had not yet been removed from the allowance for sales returns balance. If these returns had been fully processed, the allowance for sales returns balance would have been approximately $0.4 million and $0.6 million on September 30, 2013 and December 31, 2012, respectively. The value of these returned goods was included in our inventory balance at September 30, 2013 and December 31, 2012.

Significant Customer

Net sales to the following significant customer that totaled more than 10% of our net sales were as follows:



	Three Months Ended September 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	21,667	15.2	%	$	23,691	19.0	%



	Nine Months Ended September 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	64,651	16.4	%	$	59,117	17.1	%

Trade receivables associated with a significant customer that totaled more than 10% of our accounts receivable, net were as follows:



	September 30, 2013				December 31, 2012
	$ (thousands)		% of Accounts Receivable, Net		$ (thousands)		% of Accounts Receivable, Net
DIRECTV	$	—	—	%	$	9,277	10.2	%

The loss of this customer or any other customer, either in the United States or abroad, due to their financial weakness or bankruptcy, or our inability to obtain orders or maintain our order volume with them, may have a material adverse effect on our financial condition, results of operations and cash flows.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Inventories, Net and Significant Suppliers

9 Months Ended

Sep. 30, 2013

Inventory Disclosure [Abstract]

Inventories, Net and Significant Suppliers

Inventories, net were as follows:



(In thousands)	September 30, 2013			December 31, 2012
Raw materials	$	20,831		$	17,438
Components	19,949			20,978
Work in process	2,771			1,050
Finished goods	62,022			46,939
Reserve for excess and obsolete inventory	(1,994		)	(2,024		)
Inventories, net	$	103,579		$	84,381

Reserve for Excess and Obsolete Inventory

Changes in the reserve for excess and obsolete inventory were as follows:



(In thousands)	Nine Months Ended September 30,
(In thousands)	2013			2012
Balance at beginning of period	$	2,024		$	3,447
Additions charged to costs and expenses ⁽¹⁾	1,838			1,891
Sell through ⁽²⁾	(240		)	(1,124		)
Write-offs/FX effects	(1,628		)	(1,907		)
Balance at end of period	$	1,994		$	2,307


⁽¹⁾	The additions charged to costs and expenses do not include inventory directly written-off that was scrapped during production totaling $0.2 million and $0.3 million for the nine months ended September 30, 2013 and 2012, respectively. These amounts are production waste and are not included in management’s reserve for excess and obsolete inventory.


⁽²⁾	These amounts represent the reversal of reserves associated with inventory items that were sold during the period. Sell through is the result of differences between our judgment concerning the saleability of inventory items during the excess and obsolete inventory review process and our subsequent experience.

Significant Suppliers

We purchase integrated circuits, components and finished goods from multiple sources. We had purchases from the following significant suppliers that totaled more than 10% of our total inventory purchases as follows:



	Three Months Ended September 30,
	2013				2012
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)	% of Total Inventory Purchases
Maxim	$	8,699	11.2	%	—	—
Wuxi Funide Digital	$	7,781	10.0	%	—	—

We have identified alternative sources of supply for these integrated circuits, components, and finished goods; however, there can be no assurance that we will be able to continue to obtain these inventory purchases on a timely basis. We maintain inventories of our integrated circuits, which may be utilized to mitigate, but not eliminate, delays resulting from supply interruptions. An extended interruption, shortage or termination in the supply of any of the components used in our products, a reduction in their quality or reliability, or a significant increase in the prices of components, would have an adverse effect on our operating results, financial condition and cash flows.

Related Party Vendor

We purchase certain printed circuit board assemblies from a related party vendor. The vendor is considered a related party for financial reporting purposes because our Senior Vice President of Manufacturing owns 40% of this vendor. Inventory purchases from this vendor were as follows:



	Three Months Ended September 30,
	2013				2012
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases
Related party vendor	$	2,395	3.1	%	$	2,471	4.3	%



	Nine Months Ended September 30,
	2013				2012
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases
Related party vendor	$	7,079	3.2	%	$	5,978	3.6	%

The total accounts payable to this vendor were the following:



	September 30, 2013				December 31, 2012
	$ (thousands)		% of Accounts Payable		$ (thousands)		% of Accounts Payable
Related party vendor	$	1,619	2.8	%	$	1,815	3.0	%

Our payable terms and pricing with this vendor are consistent with the terms offered by other vendors in the ordinary course of business. The accounting policies that we apply to our transactions with our related party vendor are consistent with those applied in transactions with independent third parties. Corporate management routinely monitors purchases from our related party vendor to ensure these purchases remain consistent with our business objectives.

Goodwill and Intangible Assets, Net

9 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, Net

Goodwill

Goodwill and changes in the carrying amount of goodwill were as follows:



(In thousands)
Balance at December 31, 2012	$	30,890
Foreign currency	71
Balance at September 30, 2013	$	30,961

Intangible Assets, Net

The components of intangible assets, net were as follows:



	September 30, 2013							December 31, 2012
(In thousands)	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
Carrying amount ⁽¹⁾:
Distribution rights	$	389	$	(52	)	$	337	$	378	$	(50	)	$	328
Patents	8,695		(4,175		)	4,520		8,113		(3,847		)	4,266
Trademark and trade names	2,840		(1,339		)	1,501		2,841		(1,127		)	1,714
Developed and core technology	3,505		(1,080		)	2,425		3,507		(906		)	2,601
Capitalized software development costs	297		(98		)	199		1,276		(913		)	363
Customer relationships	26,403		(7,753		)	18,650		26,415		(5,852		)	20,563
Total carrying amount	$	42,129	$	(14,497	)	$	27,632	$	42,530	$	(12,695	)	$	29,835


⁽¹⁾	This table excludes the gross value of fully amortized intangible assets totaling $6.5 million and $9.1 million on September 30, 2013 and December 31, 2012, respectively.

Amortization expense is recorded in selling, general and administrative expenses, except amortization expense related to capitalized software development costs which is recorded in cost of sales. Amortization expense by income statement caption was as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2013		2012		2013		2012
Cost of sales	$	34	$	73	$	177	$	231
Selling, general and administrative	986		971		2,930		2,890
Total amortization expense	$	1,020	$	1,044	$	3,107	$	3,121

Estimated future amortization expense related to our intangible assets at September 30, 2013, is as follows:



(In thousands)
2013 (remaining 3 months)	$	1,021
2014	4,053
2015	3,890
2016	3,858
2017	3,830
Thereafter	10,980
Total	$	27,632

Impairment charges are recorded in selling, general and administrative expenses as a component of amortization expense, except impairment charges related to capitalized software development costs which are recorded in cost of sales. We recorded immaterial impairment charges related to our intangible assets for the three and nine months ended September 30, 2013 and 2012.

We disposed of nine patents and twelve trademarks with an immaterial aggregate carrying amount during the nine months ended September 30, 2013. We disposed of thirteen patents with an immaterial aggregate carrying amount during the nine months ended September 30, 2012. These assets no longer held any probable future economic benefits and thus were written-off.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Line of Credit	9 Months Ended
Line of Credit	Sep. 30, 2013
Debt Disclosure [Abstract]
Line of Credit	Line of Credit On October 2, 2012, we entered into an Amended and Restated Credit Agreement ("Amended Credit Agreement") with U.S. Bank National Association ("U.S. Bank") which provides for a $55.0 million line of credit ("Credit Line") that may be used for working capital and other general corporate purposes including acquisitions, share repurchases and capital expenditures. The Amended Credit Agreement expires on November 1, 2014. Amounts available for borrowing under the Credit Line are reduced by the balance of any outstanding letters of credit, of which there were $13 thousand at September 30, 2013. All obligations under the Credit Line are secured by substantially all of our U.S. personal property and tangible and intangible assets as well as 65% of our ownership interest in Enson Assets Limited, our wholly-owned subsidiary which controls our manufacturing factories in the People's Republic of China ("PRC"). Under the Amended Credit Agreement, we may elect to pay interest on the Credit Line based on LIBOR plus an applicable margin (varying from 1.25% to 1.75%) or base rate (based on the prime rate of U.S. Bank or as otherwise specified in the Amended Credit Agreement) plus an applicable margin (varying from -0.25% to +0.25%). The applicable margins are calculated quarterly and vary based on our leverage ratio as set forth in the Amended Credit Agreement. There are no commitment fees or unused line fees under the Amended Credit Agreement. The Amended Credit Agreement includes financial covenants requiring a minimum fixed charge coverage ratio, a maximum leverage ratio and minimum liquidity levels. In addition, the Amended Credit Agreement also contains other customary affirmative and negative covenants and events of default. As of September 30, 2013, we were in compliance with the covenants and conditions of the Amended Credit Agreement. Our total interest expense on borrowings was $0.1 million during the three months ended September 30, 2012. Our total interest expense on borrowings was $23 thousand and $0.2 million during the nine months ended September 30, 2013 and 2012, respectively.

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We utilize our estimated annual effective tax rate to determine our provision for income taxes for interim periods. The income tax provision is computed by taking the estimated annual effective tax rate and multiplying it by the year-to-date pre-tax book income. We recorded income tax expense of $1.2 million and $2.6 million for the three months ended September 30, 2013 and 2012, respectively. Our effective tax rate was 12.0% and 27.5% during the three months ended September 30, 2013 and 2012, respectively. The decrease in our effective tax rate was due primarily to a shift of income from higher tax rate jurisdictions to lower tax rate jurisdictions driven largely by a tax benefit on certain income earned in Hong Kong. We recorded income tax expense of $4.1 million and $4.1 million for the nine months ended September 30, 2013 and 2012, respectively. Our effective tax rate was 19.0% and 22.9% during the nine months ended September 30, 2013 and 2012, respectively. The decrease in our effective tax rate was due primarily to a shift of income from higher tax rate jurisdictions to lower tax rate jurisdictions driven largely by a tax benefit on certain income earned in Hong Kong. Partially offsetting this benefit was the recording of approximately $0.4 million of additional tax reserves in the second quarter of 2013 resulting from a tax audit in Hong Kong for years preceding our acquisition of Enson Assets Limited and the reversal of $0.5 million of unrecognized tax benefits in 2012 which were originally recorded in 2007 through 2011. On September 30, 2013, we had gross unrecognized tax benefits of approximately $3.4 million, including interest and penalties, of which approximately $2.9 million would affect the annual effective tax rate if these tax benefits are realized. Further, we are unaware of any positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase within the next twelve months. However, based on federal, state and foreign statute expirations in various jurisdictions, we anticipate a decrease in unrecognized tax benefits of approximately $0.1 million within the next twelve months. We have elected to classify interest and penalties as a component of tax expense. Accrued interest and penalties of $0.1 million and $0.1 million on September 30, 2013 and December 31, 2012, respectively, are included in our unrecognized tax benefits. We file income tax returns in the U.S. federal jurisdiction, and in various state and foreign jurisdictions. On September 30, 2013, the open statutes of limitations in our significant tax jurisdictions were as follows: federal 2010 through 2012, state 2008 through 2012, and non-U.S. 2006 through 2012. On September 30, 2013, of our gross unrecognized tax benefits of $3.4 million, which included $0.1 million of interest and penalties, $1.5 million are classified as current and $1.9 million are classified as long term.

Accrued Compensation

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

Accrued Compensation

The components of accrued compensation are listed below:



(In thousands)	September 30, 2013		December 31, 2012
Accrued social insurance ⁽¹⁾	$	20,325	$	19,842
Accrued salary/wages	5,856		4,862
Accrued vacation/holiday	2,127		2,048
Accrued bonus ⁽²⁾	4,838		4,181
Accrued commission	755		478
Accrued medical insurance claims	576		643
Other accrued compensation	1,052		1,344
Total accrued compensation	$	35,529	$	33,398

⁽¹⁾

Effective January 1, 2008, the Chinese Labor Contract Law was enacted in the PRC. This law mandated that PRC employers remit the applicable social insurance payments to their local government. Social insurance is comprised of various components such as pension, medical insurance, job injury insurance, unemployment insurance, and a housing assistance fund, and is administered in a manner similar to social security in the United States. This amount represents our estimate of the amounts due to the PRC government for social insurance on September 30, 2013 and December 31, 2012.

⁽²⁾

Accrued bonus includes an accrual for an extra month of salary ("13^th month salary") to be paid to employees in certain geographies where it is the customary business practice. This 13^th month salary is paid to these employees if they remain employed with us through December 31st. The total accrued for the 13^th month salary was $0.5 million and $0.5 million at September 30, 2013 and December 31, 2012, respectively.

Other Accrued Expenses

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

Other Accrued Expenses

The components of other accrued expenses are listed below:



(In thousands)	September 30, 2013		December 31, 2012
Advertising and marketing	$	402	$	501
Duties	855		584
Freight	1,575		1,666
Product development	522		569
Product warranty claim costs	—		404
Professional fees	954		1,234
Sales taxes and VAT	1,017		1,979
Third-party commissions	632		337
Tooling ⁽¹⁾	754		221
Utilities	386		316
Other	3,453		2,833
Total other accrued expenses	$	10,550	$	10,644


⁽¹⁾	The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers.

Commitments and Contingencies

9 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Product Warranties

Changes in the reserve for product warranty claim costs were as follows:



(In thousands)	Nine Months Ended September 30,
(In thousands)	2013			2012
Balance at beginning of period	$	404		$	6
Accruals for warranties issued during the period	375			—
Settlements (in cash or in kind) during the period	(779		)	—
Balance at end of period	$	—		$	6

Litigation

On July 15, 2011, we filed a lawsuit against Logitech, Inc., Logitech International S.A. and Logitech Europe S.A. in the United States District Court, Central District of California (Universal Electronics Inc. v. Logitech, Inc., Logitech International S.A. and Logitech Europe S.A., SACV 11-1056-JVS(ANx)) alleging that the Logitech companies were infringing seventeen of our patents related to remote control technology. We alleged that this complaint related to multiple Logitech remote control products and were seeking monetary relief for the infringement, including enhanced damages due to the willfulness of the Logitech companies’ actions, injunctive relief to enjoin the Logitech companies from further infringing, including contributory infringement and/or inducing infringement, and attorney’s fees. In its answer, filed on November 3, 2011, the Logitech companies generally denied all of our allegations of infringement and counterclaimed that we were infringing five of their patents. On November 24, 2011, we answered the Logitech companies’ counterclaims, generally denying all of their allegations of infringement. On September 26, 2012, the Logitech companies and the Company entered into a long-term, confidential Settlement and License Agreement with an effective date of July 1, 2012 (the “Agreement”). During the term of the Agreement, the Logitech companies and the Company dismissed all lawsuits and, among other things, the Logitech companies will pay royalties to the Company to license the technologies covered by our patents in this suit. Additionally, the Logitech companies agreed to pay the Company $2.0 million for past royalties for the period covering July 1, 2010 through June 30, 2012. Due to the historical and ongoing relationship with the Logitech companies, this amount was included in net sales for the three- and nine-month periods ended September 30, 2012.

On March 2, 2012, we filed a lawsuit against Universal Remote Control, Inc. ("URC") in the United States District Court, Central District of California (Universal Electronics Inc. v. Universal Remote Control, Inc., SACV12-0039 AG (JPRx)) alleging that URC is infringing, directly and indirectly, four of our patents related to remote control technology. We have alleged that this complaint relates to multiple URC remote control products, including the URC model numbers UR5U-9000L, WR7 and other remote controls with different model names or numbers, but with substantially the same designs, features, and functionalities. We are seeking monetary relief for the infringement, including enhanced damages due to the willfulness of URC's actions, injunctive relief to enjoin URC from further infringing, including contributory infringement and/or inducing infringement, and attorney's fees. URC has denied infringing our patents. On January 29, 2013, the Court held its "Markman" hearing and on February 1, 2013, the Court issued its ruling that four of the 24 claims we have asserted against URC were invalid, effectively removing one of the four patents alleged by us to be infringed by URC from this litigation. In our estimation this ruling does not materially affect our position in this litigation. In all other respects, this litigation is continuing as scheduled with discovery continuing.

On June 28, 2013, we filed a second lawsuit against URC, also in the United States District Court, Central District of California (Universal Electronics Inc. v. Universal Remote Control, Inc., SACV13-00987 JAK (SHx)). In this second lawsuit, we are alleging that URC is infringing, directly and indirectly, nine additional patents that we own related to remote control technology. As in the first lawsuit, in this second lawsuit we have alleged that this complaint relates to multiple URC remote control products. We are seeking monetary relief for infringement, including enhanced damages due to the willfulness of URC's actions, injunctive relief to enjoin URC from further infringing, including contributory infringement and/or inducing infringement, and attorney's fees. In mid-July 2013, URC filed a Notice of Related Cases seeking to transfer this lawsuit to the same Judge and Magistrate hearing the lawsuit we filed against URC on March 2, 2012 and we did not object to this Notice. Consequently, this lawsuit was transferred. In all other respects this litigation is continuing as scheduled with URC answering this compliant with a denial of infringement, asserting affirmative defenses, and seeking a ruling that URC has not infringed our patents, that our patents are invalid and unenforceable, that the patents have been licensed to URC, and an award of attorneys’ fees and costs. Discovery is underway.

On September 23, 2013, we filed a lawsuit against Peel Technologies, Inc. (“Peel”) in the United States District Court, Central District of California (Universal Electronics Inc. v. Peel Technologies, Inc., SACV13-01484 GAF (RNBx)) alleging that Peel is infringing, directly and indirectly, five of our patents related to remote control technology. We have alleged that this complaint relates to software and hardware used in connection with remote control devices, including Peel’s software products called “TV App” (sometimes referred to as “Sense TV”), “WatchOn App” and “Peel Smart Remote App,” and a product called “Peel Universal Remote” consisting of a Peel “Fruit” hardware device and a software component for use with the iOS operating system. We are seeking monetary relief for the infringement, including enhanced damages due to the willfulness of Peel’s actions, injunctive relief to enjoin Peel from further infringing, including contributory infringement and/or inducing infringement, and attorney’s fees. Peel has not yet answered our compliant.

There are no other material pending legal proceedings to which we or any of our subsidiaries is a party or of which our respective property is the subject. However, as is typical in our industry and to the nature and kind of business in which we are engaged, from time to time, various claims, charges and litigation are asserted or commenced by third parties against us or by us against third parties arising from or related to product liability, infringement of patent or other intellectual property rights, breach of warranty, contractual relations, or employee relations. The amounts claimed may be substantial but may not bear any reasonable relationship to the merits of the claims or the extent of any real risk of court awards assessed against us or in our favor. However, no assurances can be made as to the outcome of any of these matters, nor can we estimate the range of potential losses to us. In our opinion, final judgments, if any, which might be rendered against us in potential or pending litigation would not have a material adverse effect on our financial condition, results of operations, or cash flows. Moreover, we believe that our products do not infringe any third parties' patents or other intellectual property rights.

We maintain directors' and officers' liability insurance which insures our individual directors and officers against certain claims, as well as attorney's fees and related expenses incurred in connection with the defense of such claims.

Defined Benefit Plan

Our subsidiary in India maintains a defined benefit pension plan ("India Plan") for local employees, which is consistent with local statutes and practices. The pension plan was adequately funded on September 30, 2013 and December 31, 2012 based on its latest actuarial report. The India Plan has an independent external manager that advises us of the appropriate funding contribution requirements to which we comply. At September 30, 2013, approximately 37 percent of our India subsidiary employees had qualified for eligibility. An individual must be employed by our India subsidiary for a minimum of 5 years before becoming eligible. Upon the termination, resignation or retirement of an eligible employee, we are liable to pay the employee an amount equal to 15 days salary for each full year of service completed. The total amount of liability outstanding at September 30, 2013 and December 31, 2012 for the India Plan was not material. During the nine months ended September 30, 2013 and 2012, the net periodic benefit costs were also not material.

Treasury Stock

9 Months Ended

Sep. 30, 2013

Equity [Abstract]

Treasury Stock

Repurchased shares of our common stock were as follows:



	Nine Months Ended September 30,
(In thousands, except share data)	2013		2012
Shares repurchased	140,759		37,267
Cost of shares repurchased	$	3,153	$	619

Repurchased shares are recorded as shares held in treasury at cost. We hold these shares for future use as management and the Board of Directors deem appropriate, which has included compensating our outside directors. During the nine months ended September 30, 2013 and 2012, we issued 22,500 and 30,000 shares from treasury, respectively, to outside directors for services performed (see Note 13).

From time to time, our Board of Directors authorizes management to repurchase shares of our issued and outstanding common stock. Repurchases may be made to manage dilution created by shares issued under our stock incentive plans or whenever we deem a repurchase is a good use of our cash and the price to be paid is at or below a threshold approved by our Board. As of September 30, 2013, we had 945,812 shares available for repurchase under the Board's authorizations.

Business Segment and Foreign Operations

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Business Segment and Foreign Operations

Reportable Segment

An operating segment, in part, is a component of an enterprise whose operating results are regularly reviewed by the chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance. Operating segments may be aggregated only to a limited extent. Our chief operating decision maker, the Chief Executive Officer, reviews financial information presented on a consolidated basis, accompanied by disaggregated information about revenues for purposes of making operating decisions and assessing financial performance. Accordingly, we only have a single operating and reportable segment.

Foreign Operations

Our net sales to external customers by geographic area were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2013		2012		2013		2012
Net sales:
United States	$	53,310	$	49,015	$	146,057	$	123,364
Asia (excluding PRC)	28,521		27,752		80,256		89,271
People's Republic of China	27,913		21,031		69,537		55,740
Europe	16,686		14,049		50,207		42,183
Latin America	9,617		7,926		26,327		20,067
Other	6,342		5,098		20,836		14,682
Total net sales	$	142,389	$	124,871	$	393,220	$	345,307

Specific identification of the customer billing location was the basis used for attributing revenues from external customers to geographic areas.

Long-lived tangible assets were as follows:



(In thousands)	September 30, 2013		December 31, 2012
Long-lived tangible assets:
United States	$	4,786	$	5,541
People's Republic of China	73,751		73,804
All other countries	3,221		3,722
Total	$	81,758	$	83,067

- 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/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 34
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

Stock-based compensation expense for each employee and director is presented in the same income statement caption as their cash compensation. Stock-based compensation expense by income statement caption and the related income tax benefit were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2013		2012		2013		2012
Research and development	$	54	$	52	$	166	$	167
Selling, general and administrative:
Employees	1,120		949		3,378		2,761
Outside directors	215		109		406		519
Total stock-based compensation expense	$	1,389	$	1,110	$	3,950	$	3,447

Income tax benefit	$	451	$	358	$	1,255	$	1,125

Stock Options

Stock option activity was as follows:



	Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Terms (in years)	Aggregate Intrinsic Value (in 000's)
Outstanding at December 31, 2012	1,412		$	20.56
Granted	201		19.68
Exercised	(499	)	17.00			$	5,564
Forfeited/canceled/expired	(7	)	28.08
Outstanding at September 30, 2013 ⁽¹⁾	1,107		$	21.96	5.95	$	15,584
Vested and expected to vest at September 30, 2013 ⁽¹⁾	1,103		$	21.96	5.94	$	15,519
Exercisable on September 30, 2013 ⁽¹⁾	811		$	22.39	4.93	$	11,068

⁽¹⁾

The aggregate intrinsic value represents the total pre-tax value (the difference between our closing stock price on the last trading day of the third quarter of 2013 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had they all exercised their options on September 30, 2013. This amount will change based on the fair market value of our stock.

The assumptions we utilized in the Black-Scholes option pricing model and the resulting weighted average fair value of stock option grants were the following:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2013			2012			2013			2012
Weighted average fair value of grants ⁽¹⁾	$	—		$	7.17		$	9.26		$	9.57
Risk-free interest rate	—		%	0.72		%	0.95		%	0.86		%
Expected volatility	—		%	54.44		%	53.39		%	55.22		%
Expected life in years	0.00			5.34			5.20			5.15


⁽¹⁾	The weighted average fair value of grants was calculated utilizing the stock options granted during each respective period.

As of September 30, 2013, we expect to recognize $2.5 million of total unrecognized pre-tax stock-based compensation expense related to non-vested stock options over a remaining weighted-average life of 1.9 years.

Restricted Stock

Non-vested restricted stock award activity was as follows:



	Shares Granted (in 000’s)		Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2012	270		$	18.72
Granted	110		21.84
Vested	(143	)	19.52
Forfeited	—		—
Non-vested at September 30, 2013	237		$	19.67

As of September 30, 2013, we expect to recognize $4.0 million of total unrecognized pre-tax stock-based compensation expense related to non-vested restricted stock awards over a weighted-average life of 1.5 years.

Other Income (Expense), Net

9 Months Ended

Sep. 30, 2013

Other Income and Expenses [Abstract]

Other Income (Expense), Net

Other income (expense), net consisted of the following:



	Three Months Ended September 30,						Nine Months Ended September 30,
(In thousands)	2013			2012			2013			2012
Net gain (loss) on foreign currency exchange contracts ⁽¹⁾	$	299		$	96		$	44		$	(118	)
Net gain (loss) on foreign currency exchange transactions	(1,084		)	(266		)	(3,033		)	(604		)
Other income	68			105			92			207
Other income (expense), net	$	(717	)	$	(65	)	$	(2,897	)	$	(515	)


⁽¹⁾	This represents the gains and (losses) incurred on foreign currency hedging derivatives (see Note 16).

Earnings Per Share

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share

Earnings per share was calculated as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands, except per-share amounts)	2013		2012		2013		2012
BASIC
Net income	$	8,623	$	6,850	$	17,410	$	13,635
Weighted-average common shares outstanding	15,324		14,984		15,129		14,931
Basic earnings per share	$	0.56	$	0.46	$	1.15	$	0.91
DILUTED
Net income	$	8,623	$	6,850	$	17,410	$	13,635
Weighted-average common shares outstanding for basic	15,324		14,984		15,129		14,931
Dilutive effect of stock options and restricted stock	419		115		333		156
Weighted-average common shares outstanding on a diluted basis	15,743		15,099		15,462		15,087
Diluted earnings per share	$	0.55	$	0.45	$	1.13	$	0.90

The number of stock options and restricted stock awards excluded from the computation of diluted earnings per common share were as follows:



	Three Months Ended September 30,		Nine Months Ended September 30,
(In thousands)	2013	2012	2013	2012
Stock options	7	1,215	488	1,050
Restricted stock awards	—	213	20	179

Derivatives

9 Months Ended

Sep. 30, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivatives

We are exposed to market risks from foreign currency exchange rates, which may adversely affect our operating results and financial position. Our foreign currency exposures are primarily concentrated in the Argentinian Peso, Brazilian Real, British Pound, Chinese Yuan Renminbi, Euro, Hong Kong dollar, Indian Rupee, and Singapore dollar. We periodically enter into foreign currency exchange contracts with terms normally lasting less than nine months to protect against the adverse effects that exchange-rate fluctuations may have on our foreign currency-denominated receivables, payables, cash flows and reported income. Derivative financial instruments are used to manage risk and are not used for trading or other speculative purposes. We do not use leveraged derivative financial instruments and these derivatives have not qualified for hedge accounting.

The gains and losses on the derivatives are recorded in other income (expense), net. Derivatives are recorded on the balance sheet at fair value. The estimated fair values of our derivative financial instruments represent the amount required to enter into offsetting contracts with similar remaining maturities based on quoted market prices. We have determined that the fair value of our derivatives are derived from level 2 inputs in the fair value hierarchy. The following table sets forth the fair value of derivatives:



	September 30, 2013								December 31, 2012
	Fair Value Measurement Using						Total		Fair Value Measurement Using							Total
(In thousands)	(Level 1)		(Level 2)		(Level 3)		Balance		(Level 1)		(Level 2)			(Level 3)		Balance
Foreign currency exchange futures contracts	$	—	$	64	$	—	$	64	$	—	$	(13	)	$	—	$	(13	)

We held foreign currency exchange contracts which resulted in a net pre-tax gain of $0.3 million and a pre-tax gain of $0.1 million for the three months ended September 30, 2013 and 2012, respectively. For the nine months ended September 30, 2013 and 2012, we had a net pre-tax gain of $44 thousand and a net pre-tax loss of $0.1 million, respectively.

Details of foreign currency futures contracts held were as follows:



Date Held	Type	Position Held	Notional Value (in millions)		Forward Rate	Gain/(Loss) Recorded at Balance Sheet Date (in thousands)⁽¹⁾			Settlement Date
September 30, 2013	USD/Euro	Euro	$	7.5	1.3529	$	(2	)	October 25, 2013
September 30, 2013	USD/Chinese Yuan Renminbi	Chinese Yuan Renminbi	$	15.0	6.2047	$	159		January 15, 2014
September 30, 2013	USD/Brazilian Real	Brazilian Real	$	3.0	2.3442	$	(93	)	January 17, 2014
December 31, 2012	USD/Euro	Euro	$	5.0	1.3228	$	(13	)	January 18, 2013


⁽¹⁾	Gains on futures contracts are recorded in prepaid expenses and other current assets. Losses on futures contracts are recorded in other accrued expenses.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]
Principles of Consolidation	In the opinion of management, the accompanying consolidated financial statements of Universal Electronics Inc. and its wholly-owned subsidiaries contain all the adjustments necessary for a fair presentation of financial position, results of operations and cash flows for the periods presented. All such adjustments are of a normal recurring nature and certain reclassifications have been made to prior year amounts in order to conform to the current year presentation. Information and footnote disclosures normally included in financial statements, which are prepared in accordance with accounting principles generally accepted in the United States of America, have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission. As used herein, the terms "Company," "we," "us," and "our" refer to Universal Electronics Inc. and its subsidiaries, unless the context indicates to the contrary. Our results of operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the "Risk Factors," "Management Discussion and Analysis of Financial Condition and Results of Operations," "Quantitative and Qualitative Disclosures About Market Risk," and the "Financial Statements and Supplementary Data" and notes thereto included in Items 1A, 7, 7A, and 8, respectively, of our Annual Report on Form 10-K for the fiscal year ended December 31, 2012.
Estimates and Assumptions Policy	Estimates, Judgments and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, we evaluate our estimates, judgments and assumptions, including those related to revenue recognition, allowances for sales returns and doubtful accounts, warranties, inventory valuation, business combination purchase price allocations, impairment of long-lived assets, intangible assets and goodwill, income taxes and stock-based compensation expense. Actual results may differ from our expectations. Based on our evaluation, our estimates, judgments and assumptions may be adjusted as more information becomes available. Any adjustment may be material.
Recent Accounting Pronouncements Policy	Recent Accounting Pronouncements In December 2011, the FASB issued Accounting Standards Update ("ASU") 2011-11, "Disclosures about Offsetting Assets and Liabilities." The amendments in ASU 2011-11 require an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. In January 2013, the FASB issued ASU 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities," which limits the scope of ASU 2011-11 to derivatives, repurchase agreements and securities lending transactions. This guidance became effective on January 1, 2013 with retrospective application required. The adoption of this guidance did not have a material impact on our consolidated financial statements. In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income," which updates ASU 2011-05, "Comprehensive Income." This standard requires the presentation in a single location, either in a note or parenthetically on the face of the financial statements, of the effect of significant amounts reclassified from each component of accumulated other comprehensive income based on its source and the income statement line items affected by the reclassification. We adopted this guidance effective January 1, 2013. The adoption of this guidance did not have a material impact on our consolidated financial statements. In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." This standard requires an entity to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The adoption of ASU 2013-11 is not expected to have a material impact on our consolidated results of operations or financial position.

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References + Details

Cash and Cash Equivalents (Tables)

9 Months Ended

Sep. 30, 2013

Cash and Cash Equivalents [Abstract]

Schedule of Cash and Cash Equivalents

Cash and cash equivalents were held in the following geographic regions:



(In thousands)	September 30, 2013		December 31, 2012
United States	$	15,850	$	2,741
Asia	19,113		27,317
Europe	6,615		9,361
Cayman Islands	8		1
South America	3,016		5,173
Total cash and cash equivalents	$	44,602	$	44,593

Accounts Receivable, Net and Revenue Concentrations (Tables)

9 Months Ended

Sep. 30, 2013

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable, net were as follows:



(In thousands)	September 30, 2013			December 31, 2012
Trade receivables, gross	$	99,708		$	90,056
Allowance for doubtful accounts	(425		)	(322		)
Allowance for sales returns	(535		)	(996		)
Net trade receivables	98,748			88,738
Other	4,718			2,310
Accounts receivable, net	$	103,466		$	91,048

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:



(In thousands)	Nine Months Ended September 30,
(In thousands)	2013			2012
Balance at beginning of period	$	322		$	1,021
Additions to costs and expenses	140			72
(Write-offs)/FX effects	(37		)	(775		)
Balance at end of period	$	425		$	318

Schedule of Significant Customers to Net Sales

Net sales to the following significant customer that totaled more than 10% of our net sales were as follows:



	Three Months Ended September 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	21,667	15.2	%	$	23,691	19.0	%



	Nine Months Ended September 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	64,651	16.4	%	$	59,117	17.1	%

Schedule of Significant Customers to Accounts Receivable

Trade receivables associated with a significant customer that totaled more than 10% of our accounts receivable, net were as follows:



	September 30, 2013				December 31, 2012
	$ (thousands)		% of Accounts Receivable, Net		$ (thousands)		% of Accounts Receivable, Net
DIRECTV	$	—	—	%	$	9,277	10.2	%

Inventories, Net and Significant Suppliers (Tables)

9 Months Ended

Sep. 30, 2013

Inventory Disclosure [Abstract]

Schedule of Inventories, Net

Inventories, net were as follows:



(In thousands)	September 30, 2013			December 31, 2012
Raw materials	$	20,831		$	17,438
Components	19,949			20,978
Work in process	2,771			1,050
Finished goods	62,022			46,939
Reserve for excess and obsolete inventory	(1,994		)	(2,024		)
Inventories, net	$	103,579		$	84,381

Schedule of Reserve for Excess and Obsolete Inventory

Changes in the reserve for excess and obsolete inventory were as follows:



(In thousands)	Nine Months Ended September 30,
(In thousands)	2013			2012
Balance at beginning of period	$	2,024		$	3,447
Additions charged to costs and expenses ⁽¹⁾	1,838			1,891
Sell through ⁽²⁾	(240		)	(1,124		)
Write-offs/FX effects	(1,628		)	(1,907		)
Balance at end of period	$	1,994		$	2,307


⁽¹⁾	The additions charged to costs and expenses do not include inventory directly written-off that was scrapped during production totaling $0.2 million and $0.3 million for the nine months ended September 30, 2013 and 2012, respectively. These amounts are production waste and are not included in management’s reserve for excess and obsolete inventory.


⁽²⁾	These amounts represent the reversal of reserves associated with inventory items that were sold during the period. Sell through is the result of differences between our judgment concerning the saleability of inventory items during the excess and obsolete inventory review process and our subsequent experience.

Schedule of Purchases from Significant Suppliers to Inventory

We had purchases from the following significant suppliers that totaled more than 10% of our total inventory purchases as follows:



	Three Months Ended September 30,
	2013				2012
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)	% of Total Inventory Purchases
Maxim	$	8,699	11.2	%	—	—
Wuxi Funide Digital	$	7,781	10.0	%	—	—

Schedule of Related Party Transactions

Inventory purchases from this vendor were as follows:



	Three Months Ended September 30,
	2013				2012
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases
Related party vendor	$	2,395	3.1	%	$	2,471	4.3	%



	Nine Months Ended September 30,
	2013				2012
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases
Related party vendor	$	7,079	3.2	%	$	5,978	3.6	%

The total accounts payable to this vendor were the following:



	September 30, 2013				December 31, 2012
	$ (thousands)		% of Accounts Payable		$ (thousands)		% of Accounts Payable
Related party vendor	$	1,619	2.8	%	$	1,815	3.0	%

Goodwill and Intangible Assets, Net (Tables)

9 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

Goodwill and changes in the carrying amount of goodwill were as follows:



(In thousands)
Balance at December 31, 2012	$	30,890
Foreign currency	71
Balance at September 30, 2013	$	30,961

Schedule of Components of Intangible Assets

The components of intangible assets, net were as follows:



	September 30, 2013							December 31, 2012
(In thousands)	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
Carrying amount ⁽¹⁾:
Distribution rights	$	389	$	(52	)	$	337	$	378	$	(50	)	$	328
Patents	8,695		(4,175		)	4,520		8,113		(3,847		)	4,266
Trademark and trade names	2,840		(1,339		)	1,501		2,841		(1,127		)	1,714
Developed and core technology	3,505		(1,080		)	2,425		3,507		(906		)	2,601
Capitalized software development costs	297		(98		)	199		1,276		(913		)	363
Customer relationships	26,403		(7,753		)	18,650		26,415		(5,852		)	20,563
Total carrying amount	$	42,129	$	(14,497	)	$	27,632	$	42,530	$	(12,695	)	$	29,835


⁽¹⁾	This table excludes the gross value of fully amortized intangible assets totaling $6.5 million and $9.1 million on September 30, 2013 and December 31, 2012, respectively.

Intangible Assets Amortization Expense

Amortization expense by income statement caption was as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2013		2012		2013		2012
Cost of sales	$	34	$	73	$	177	$	231
Selling, general and administrative	986		971		2,930		2,890
Total amortization expense	$	1,020	$	1,044	$	3,107	$	3,121

Schedule of Estimated Future Amortization Expense

Estimated future amortization expense related to our intangible assets at September 30, 2013, is as follows:



(In thousands)
2013 (remaining 3 months)	$	1,021
2014	4,053
2015	3,890
2016	3,858
2017	3,830
Thereafter	10,980
Total	$	27,632

Accrued Compensation (Tables)

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

Components of Accrued Compensation

The components of accrued compensation are listed below:



(In thousands)	September 30, 2013		December 31, 2012
Accrued social insurance ⁽¹⁾	$	20,325	$	19,842
Accrued salary/wages	5,856		4,862
Accrued vacation/holiday	2,127		2,048
Accrued bonus ⁽²⁾	4,838		4,181
Accrued commission	755		478
Accrued medical insurance claims	576		643
Other accrued compensation	1,052		1,344
Total accrued compensation	$	35,529	$	33,398

⁽¹⁾

⁽²⁾

Other Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

Components of Other Accrued Expenses

The components of other accrued expenses are listed below:



(In thousands)	September 30, 2013		December 31, 2012
Advertising and marketing	$	402	$	501
Duties	855		584
Freight	1,575		1,666
Product development	522		569
Product warranty claim costs	—		404
Professional fees	954		1,234
Sales taxes and VAT	1,017		1,979
Third-party commissions	632		337
Tooling ⁽¹⁾	754		221
Utilities	386		316
Other	3,453		2,833
Total other accrued expenses	$	10,550	$	10,644


⁽¹⁾	The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers.

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule of Changes in Reserve for Product Warranty Claim Costs

Changes in the reserve for product warranty claim costs were as follows:



(In thousands)	Nine Months Ended September 30,
(In thousands)	2013			2012
Balance at beginning of period	$	404		$	6
Accruals for warranties issued during the period	375			—
Settlements (in cash or in kind) during the period	(779		)	—
Balance at end of period	$	—		$	6

Treasury Stock (Tables)

9 Months Ended

Sep. 30, 2013

Equity [Abstract]

Treasury Stock

Repurchased shares of our common stock were as follows:



	Nine Months Ended September 30,
(In thousands, except share data)	2013		2012
Shares repurchased	140,759		37,267
Cost of shares repurchased	$	3,153	$	619

Business Segment and Foreign Operations (Tables)

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Schedule of Net Sales to External Customers by Geographic Area

Our net sales to external customers by geographic area were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2013		2012		2013		2012
Net sales:
United States	$	53,310	$	49,015	$	146,057	$	123,364
Asia (excluding PRC)	28,521		27,752		80,256		89,271
People's Republic of China	27,913		21,031		69,537		55,740
Europe	16,686		14,049		50,207		42,183
Latin America	9,617		7,926		26,327		20,067
Other	6,342		5,098		20,836		14,682
Total net sales	$	142,389	$	124,871	$	393,220	$	345,307

Schedule of Long-lived Assets

Long-lived tangible assets were as follows:



(In thousands)	September 30, 2013		December 31, 2012
Long-lived tangible assets:
United States	$	4,786	$	5,541
People's Republic of China	73,751		73,804
All other countries	3,221		3,722
Total	$	81,758	$	83,067

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Stock-based Compensation Expense

Stock-based compensation expense by income statement caption and the related income tax benefit were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands)	2013		2012		2013		2012
Research and development	$	54	$	52	$	166	$	167
Selling, general and administrative:
Employees	1,120		949		3,378		2,761
Outside directors	215		109		406		519
Total stock-based compensation expense	$	1,389	$	1,110	$	3,950	$	3,447

Income tax benefit	$	451	$	358	$	1,255	$	1,125

Schedule of Stock Option Activity

Stock option activity was as follows:



	Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Terms (in years)	Aggregate Intrinsic Value (in 000's)
Outstanding at December 31, 2012	1,412		$	20.56
Granted	201		19.68
Exercised	(499	)	17.00			$	5,564
Forfeited/canceled/expired	(7	)	28.08
Outstanding at September 30, 2013 ⁽¹⁾	1,107		$	21.96	5.95	$	15,584
Vested and expected to vest at September 30, 2013 ⁽¹⁾	1,103		$	21.96	5.94	$	15,519
Exercisable on September 30, 2013 ⁽¹⁾	811		$	22.39	4.93	$	11,068

⁽¹⁾

Schedule of Black Scholes Assumptions

The assumptions we utilized in the Black-Scholes option pricing model and the resulting weighted average fair value of stock option grants were the following:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2013			2012			2013			2012
Weighted average fair value of grants ⁽¹⁾	$	—		$	7.17		$	9.26		$	9.57
Risk-free interest rate	—		%	0.72		%	0.95		%	0.86		%
Expected volatility	—		%	54.44		%	53.39		%	55.22		%
Expected life in years	0.00			5.34			5.20			5.15


⁽¹⁾	The weighted average fair value of grants was calculated utilizing the stock options granted during each respective period.

Schedule of Non-vested Restricted Stock Awards Activity

Non-vested restricted stock award activity was as follows:



	Shares Granted (in 000’s)		Weighted-Average Grant Date Fair Value
Non-vested at December 31, 2012	270		$	18.72
Granted	110		21.84
Vested	(143	)	19.52
Forfeited	—		—
Non-vested at September 30, 2013	237		$	19.67

Other Income (Expense), Net (Tables)

9 Months Ended

Sep. 30, 2013

Other Income and Expenses [Abstract]

Schedule of Components of Other Income (Expense), Net

Other income (expense), net consisted of the following:



	Three Months Ended September 30,						Nine Months Ended September 30,
(In thousands)	2013			2012			2013			2012
Net gain (loss) on foreign currency exchange contracts ⁽¹⁾	$	299		$	96		$	44		$	(118	)
Net gain (loss) on foreign currency exchange transactions	(1,084		)	(266		)	(3,033		)	(604		)
Other income	68			105			92			207
Other income (expense), net	$	(717	)	$	(65	)	$	(2,897	)	$	(515	)


⁽¹⁾	This represents the gains and (losses) incurred on foreign currency hedging derivatives (see Note 16).

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings Per Share

Earnings per share was calculated as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In thousands, except per-share amounts)	2013		2012		2013		2012
BASIC
Net income	$	8,623	$	6,850	$	17,410	$	13,635
Weighted-average common shares outstanding	15,324		14,984		15,129		14,931
Basic earnings per share	$	0.56	$	0.46	$	1.15	$	0.91
DILUTED
Net income	$	8,623	$	6,850	$	17,410	$	13,635
Weighted-average common shares outstanding for basic	15,324		14,984		15,129		14,931
Dilutive effect of stock options and restricted stock	419		115		333		156
Weighted-average common shares outstanding on a diluted basis	15,743		15,099		15,462		15,087
Diluted earnings per share	$	0.55	$	0.45	$	1.13	$	0.90

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The number of stock options and restricted stock awards excluded from the computation of diluted earnings per common share were as follows:



	Three Months Ended September 30,		Nine Months Ended September 30,
(In thousands)	2013	2012	2013	2012
Stock options	7	1,215	488	1,050
Restricted stock awards	—	213	20	179

Derivatives (Tables)

9 Months Ended

Sep. 30, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivatives at Fair Value on a Recurring Basis

The following table sets forth the fair value of derivatives:



	September 30, 2013								December 31, 2012
	Fair Value Measurement Using						Total		Fair Value Measurement Using							Total
(In thousands)	(Level 1)		(Level 2)		(Level 3)		Balance		(Level 1)		(Level 2)			(Level 3)		Balance
Foreign currency exchange futures contracts	$	—	$	64	$	—	$	64	$	—	$	(13	)	$	—	$	(13	)

Schedule of Futures Contracts

Details of foreign currency futures contracts held were as follows:



Date Held	Type	Position Held	Notional Value (in millions)		Forward Rate	Gain/(Loss) Recorded at Balance Sheet Date (in thousands)⁽¹⁾			Settlement Date
September 30, 2013	USD/Euro	Euro	$	7.5	1.3529	$	(2	)	October 25, 2013
September 30, 2013	USD/Chinese Yuan Renminbi	Chinese Yuan Renminbi	$	15.0	6.2047	$	159		January 15, 2014
September 30, 2013	USD/Brazilian Real	Brazilian Real	$	3.0	2.3442	$	(93	)	January 17, 2014
December 31, 2012	USD/Euro	Euro	$	5.0	1.3228	$	(13	)	January 18, 2013


⁽¹⁾	Gains on futures contracts are recorded in prepaid expenses and other current assets. Losses on futures contracts are recorded in other accrued expenses.

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41678-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Cash and Cash Equivalents - Geographic Information (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 44,602	$ 44,593	$ 41,216	$ 29,372
United States [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	15,850	2,741
Asia [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	19,113	27,317
Europe [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	6,615	9,361
Cayman Islands [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	8	1
South America [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 3,016	$ 5,173

Accounts Receivable, Net and Revenue Concentrations (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Accounts Receivable, Net, Current [Abstract]
Trade receivables, gross	$ 99,708	$ 90,056
Allowance for doubtful accounts	(425)	(322)	$ (318)	$ (1,021)
Allowance for sales returns	(535)	(996)
Net trade receivables	98,748	88,738
Other	4,718	2,310
Accounts receivable, net	$ 103,466	$ 91,048

Accounts Receivable, Net and Revenue Concentrations - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Schedule of Allowance for Doubtful Accounts
Allowance for Doubtful Accounts, Balance at Beginning of Period	$ 322	$ 1,021
Additions to Costs and Expenses	140	72
(Write-offs)/FX Effects	(37)	(775)
Allowance for Doubtful Accounts, Balance at End of Period	$ 425	$ 318

Accounts Receivable, Net and Revenue Concentrations - Sales Returns (Details) - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Receivables [Abstract]
Allowance for sales return	$ 0.4	$ 0.6

Accounts Receivable, Net and Revenue Concentrations - Revenue by Significant Customer (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue, Major Customer [Line Items]
Net sales	$ 142,389	$ 124,871	$ 393,220	$ 345,307
Sales [Member] \| DIRECTV [Member]
Revenue, Major Customer [Line Items]
Net sales	$ 21,667	$ 23,691	$ 64,651	$ 59,117
Concentration risk	15.20%	19.00%	16.40%	17.10%

Accounts Receivable, Net and Revenue Concentrations - AR by Significant Customer (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable	$ 98,748	$ 88,738
Accounts Receivable [Member] \| DIRECTV [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable	$ 0	$ 9,277
Concentration Risk	0.00%	10.20%

Inventories, Net and Significant Suppliers (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Inventory Disclosure [Abstract]
Raw materials	$ 20,831	$ 17,438
Components	19,949	20,978
Work in process	2,771	1,050
Finished goods	62,022	46,939
Reserve for excess and obsolete inventory	(1,994)	(2,024)	$ (2,307)	$ (3,447)
Inventories, net	$ 103,579	$ 84,381

Inventories, Net and Significant Suppliers - Inventory Reserves (Details) - USD ($)
$ in Thousands

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Schedule of Reserve for Excess and Obsolete Inventory

Balance at Beginning of Period

$ 2,024

$ 3,447

Additions Charged to Costs and Expenses

^[1]

1,838

1,891

Sell Through

^[2]

(240)

(1,124)

Write-offs/FX Effects

(1,628)

(1,907)

Balance at End of Period

1,994

2,307

Inventory Scrapped During Production

$ 200

$ 300

[1]	The additions charged to costs and expenses do not include inventory directly written-off that was scrapped during production totaling $0.2 million and $0.3 million for the nine months ended September 30, 2013 and 2012, respectively. These amounts are production waste and are not included in management’s reserve for excess and obsolete inventory.
[2]	These amounts represent the reversal of reserves associated with inventory items that were sold during the period. Sell through is the result of differences between our judgment concerning the saleability of inventory items during the excess and obsolete inventory review process and our subsequent experience.

Inventories, Net And Significant Suppliers - Purchases from Significant Suppliers (Details) - Cost of Goods, Total [Member] - Supplier Concentration Risk [Member] - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Maxim [Member]
Concentration Risk [Line Items]
Inventory Purchases	$ 8,699	$ 0
Concentration risk	11.20%	0.00%
Wuxi Funide Digital [Member]
Concentration Risk [Line Items]
Inventory Purchases	$ 7,781	$ 0
Concentration risk	10.00%	0.00%

Inventories, Net and Significant Suppliers - Related Party Vendor (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Executive Vice President [Member]
Related Party Transaction [Line Items]
Ownership Percentage in Third Party by Executive			40.00%
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Concentration Risk			2.80%		3.00%
Related Parties, Accounts Payable	$ 1,619		$ 1,619		$ 1,815
Supplier Concentration Risk [Member] \| Cost of Goods, Total [Member] \| Affiliated Entity [Member]
Related Party Transaction [Line Items]
Related Party Purchases	$ 2,395	$ 2,471	$ 7,079	$ 5,978
Concentration Risk	3.10%	4.30%	3.20%	3.60%

Goodwill and Intangible Assets, Net - Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2013 USD ($)
Schedule of Goodwill
Goodwill, Opening balance	$ 30,890
Foreign currency	71
Goodwill, Closing balance	$ 30,961

Goodwill and Intangible Assets, Net - Finite-Lived Intangibles (Details)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2013

USD ($)

Sep. 30, 2012

USD ($)

Sep. 30, 2013

USD ($)

Patent

Trademark

Sep. 30, 2012

USD ($)

Patent

Dec. 31, 2012

USD ($)

Finite-Lived Intangible Assets, Net [Abstract]

Gross

$ 42,129

$ 42,530

Accumulated Amortization

(14,497)

(12,695)

Intangible assets, net

27,632

29,835

Finite-lived intangible assets, fully amortized, gross

6,500

9,100

Amortization expense

1,020

$ 1,044

3,107

$ 3,121

Cost of Sales [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Amortization expense

177

231

Selling, General and Administrative Expenses [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Amortization expense

986

$ 971

2,930

$ 2,890

Distribution Rights [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Gross

^[1]

389

378

Accumulated Amortization

^[1]

(52)

(50)

Intangible assets, net

^[1]

337

328

Patents [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Gross

^[1]

8,695

8,113

Accumulated Amortization

^[1]

(4,175)

(3,847)

Intangible assets, net

^[1]

4,520

$ 4,520

4,266

Number of disposed intangible assets | Patent

Trademarks and Trade Names [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Gross

^[1]

2,840

$ 2,840

2,841

Accumulated Amortization

^[1]

(1,339)

(1,127)

Intangible assets, net

^[1]

1,501

$ 1,501

1,714

Trademarks [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Number of disposed intangible assets | Trademark

Developed and Core Technology [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Gross

^[1]

3,505

$ 3,505

3,507

Accumulated Amortization

^[1]

(1,080)

(906)

Intangible assets, net

^[1]

2,425

2,601

Software and Software Development Costs [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Gross

^[1]

297

1,276

Accumulated Amortization

^[1]

(98)

(913)

Intangible assets, net

^[1]

199

363

Customer Relationships [Member]

Finite-Lived Intangible Assets, Net [Abstract]

Gross

^[1]

26,403

26,415

Accumulated Amortization

^[1]

(7,753)

(5,852)

Intangible assets, net

^[1]

$ 18,650

$ 20,563

[1]	This table excludes the gross value of fully amortized intangible assets totaling $6.5 million and $9.1 million on September 30, 2013 and December 31, 2012, respectively.

Goodwill and Intangible Assets, Net - Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Schedule of Estimated Future Amortization expense
2013 (remaining 3 months)	$ 1,021
2014	4,053
2015	3,890
2016	3,858
2017	3,830
Thereafter	10,980
Intangible assets, net	$ 27,632	$ 29,835

Line of Credit (Details) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
Line of Credit (Details) - USD ($) $ in Thousands	Oct. 02, 2012	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Line of Credit Facility [Line Items]
Total interest expense on borrowings		$ 100	$ 23	$ 200
Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 55,000
Line of Credit [Member] \| US Bank [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.25%
Line of Credit [Member] \| US Bank [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.75%
Line of Credit [Member] \| US Bank [Member] \| Base Rate [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	(0.25%)
Line of Credit [Member] \| US Bank [Member] \| Base Rate [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.25%
Line of Credit [Member] \| US Bank [Member] \| Enson [Member]
Line of Credit Facility [Line Items]
Subsidiary ownership percentage securing facility	65.00%
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Letter of credit outstanding amount			$ 13

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 1,178		$ 2,595	$ 4,095	$ 4,050
Effective tax rate	12.00%		27.50%	19.00%	22.90%
Unrecognized tax benefits, income tax penalties expense		$ 400
Reversal of unrecognized tax benefits						$ 500
Gross unrecognized tax benefits	$ 3,400			$ 3,400
Unrecognized tax benefits that would impact effective rate	2,900			2,900
Decrease in unrecognized tax benefits is reasonably possible in next 12 months	100			100
Accrued interest and penalties	100			100		$ 100
Unrecognized tax benefits, income tax interest and penalties accrued, current	1,500			1,500
Unrecognized tax benefits, income tax penalties and interest accrued, noncurrent	$ 1,900			$ 1,900

Accrued Compensation (Details) - USD ($)
$ in Thousands

Sep. 30, 2013

Dec. 31, 2012

Components of Accrued Compensation

Accrued social insurance

^[1]

$ 20,325

$ 19,842

Accrued salary/wages

5,856

4,862

Accrued vacation/holiday

2,127

2,048

Accrued bonus

^[2]

4,838

4,181

Accrued commission

755

478

Accrued medical insurance claims

576

643

Other accrued compensation

1,052

1,344

Total accrued compensation

35,529

33,398

Accrued salaries - 13th month salaries

$ 500

[1]

[2]

Accrued bonus includes an accrual for an extra month of salary ("13th month salary") to be paid to employees in certain geographies where it is the customary business practice. This 13th month salary is paid to these employees if they remain employed with us through December 31st. The total accrued for the 13th month salary was $0.5 million and $0.5 million at September 30, 2013 and December 31, 2012, respectively.

Other Accrued Expenses (Details) - USD ($)
$ in Thousands

Sep. 30, 2013

Dec. 31, 2012

Payables and Accruals [Abstract]

Advertising and marketing

$ 402

$ 501

Duties

855

584

Freight

1,575

1,666

Product development

522

569

Product warranty claim costs

404

Professional fees

954

1,234

Sales taxes and VAT

1,017

1,979

Third-party commissions

632

337

Tooling

^[1]

754

221

Utilities

386

316

Other

3,453

2,833

Total other accrued expenses

$ 10,550

$ 10,644

[1]	The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers.

Commitments and Contingencies - Warranty (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Schedule of Changes in Reserve for Product Warranty Claim Costs
Balance at Beginning of Period	$ 404	$ 6
Accruals (Reductions) for Warranties Issued During the Period	375	0
Settlements (in Cash or in Kind) During the Period	(779)	0
Balance at End of Period	$ 0	$ 6

Commitments and Contingencies - Litigation (Details) $ in Millions							24 Months Ended
	Sep. 23, 2013 patent	Jun. 28, 2013 patent	Feb. 01, 2013 claim patent	Mar. 02, 2012 patent	Nov. 03, 2011 patent	Jul. 15, 2011 patent	Jun. 30, 2012 USD ($)
Patent Counterclaim Lawsuit Against Universal Electronics [Member]
Gain Contingencies [Line Items]
Loss contingency, patents allegedly infringed upon, number					5
Positive Outcome of Litigation [Member] \| Patent Lawsuit Against Logitech, Inc., Logitech International S.A. and Logitech Europe S.A. [Member]
Gain Contingencies [Line Items]
Gain contingency, patents allegedly infringed upon, number						17
Royalties settlement amount \| $							$ 2.0
Positive Outcome of Litigation [Member] \| Patent Lawsuit Against Universal Remote Control [Member]
Gain Contingencies [Line Items]
Gain contingency, patents allegedly infringed upon, number		9	4	4
Gain contingency, claims deemed invalid, number \| claim			4
Gain contingency, claims against defendant, number \| claim			24
Gain contingency, patents found not infringed upon, number			1
Positive Outcome of Litigation [Member] \| Patent Lawsuit Against Peel Technologies, Inc. [Member]
Gain Contingencies [Line Items]
Gain contingency, patents allegedly infringed upon, number	5

Commitments and Contingencies - Defined Benefit Plan (Details) - India Subsidiary [Member]	Sep. 30, 2013
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, percentage of employees eligible for benefits	37.00%
Defined benefit plan, minimum service period of employees to be eligible under plan	5 years
Defined benefit plan, number of days salary payable under termination, resignation, or retirement	15 days

Treasury Stock (Details) - USD ($) $ in Thousands	9 Months Ended
Treasury Stock (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Equity [Abstract]
Shares repurchased	140,759	37,267
Cost of shares repurchased	$ 3,153	$ 619
Treasury stock reissued (shares)	22,500	30,000
Shares available for repurchase	945,812

Business Segment and Foreign Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Schedule of Revenues from Geographical Segments [Line Items]
Total net sales	$ 142,389	$ 124,871	$ 393,220	$ 345,307
United States [Member]
Schedule of Revenues from Geographical Segments [Line Items]
Total net sales	53,310	49,015	146,057	123,364
Asia (excluding PRC) [Member]
Schedule of Revenues from Geographical Segments [Line Items]
Total net sales	28,521	27,752	80,256	89,271
People's Republic of China [Member]
Schedule of Revenues from Geographical Segments [Line Items]
Total net sales	27,913	21,031	69,537	55,740
Europe [Member]
Schedule of Revenues from Geographical Segments [Line Items]
Total net sales	16,686	14,049	50,207	42,183
Latin America [Member]
Schedule of Revenues from Geographical Segments [Line Items]
Total net sales	9,617	7,926	26,327	20,067
All Other Countries [Member]
Schedule of Revenues from Geographical Segments [Line Items]
Total net sales	$ 6,342	$ 5,098	$ 20,836	$ 14,682

Business Segment and Foreign Operations - Long-lived Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Long-lived Assets from External Customers and Long-Lived Assets [Line Items]
Long-lived tangible assets	$ 81,758	$ 83,067
United States [Member]
Long-lived Assets from External Customers and Long-Lived Assets [Line Items]
Long-lived tangible assets	4,786	5,541
People's Republic of China [Member]
Long-lived Assets from External Customers and Long-Lived Assets [Line Items]
Long-lived tangible assets	73,751	73,804
All Other Countries [Member]
Long-lived Assets from External Customers and Long-Lived Assets [Line Items]
Long-lived tangible assets	$ 3,221	$ 3,722

Stock-based Compensation (Details) $ in Millions	9 Months Ended
Stock-based Compensation (Details) $ in Millions	Sep. 30, 2013 USD ($)
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Compensation Cost Not yet Recognized	$ 2.5
Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 10 months 24 days
Non-vested restricted stock award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Compensation Cost Not yet Recognized	$ 4.0
Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months

Stock-Based Compensation - Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 1,389	$ 1,110	$ 3,950	$ 3,447
Income tax benefit from the recognition	451	358	1,255	1,125
Research and development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	54	52	166	167
Employees [Member] \| Selling, general and administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	1,120	949	3,378	2,761
Outside Directors [Member] \| Selling, general and administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 215	$ 109	$ 406	$ 519

Stock-Based Compensation - Option Activity (Details)
$ / shares in Units, shares in Thousands, $ in Thousands

9 Months Ended

Sep. 30, 2013

USD ($)

$ / shares

Number of Options

Outstanding at December 31, 2012 | shares

1,412

Granted | shares

201

Exercised | shares

(499)

Forfeited/cancelled/expired | shares

(7)

Outstanding at September 30, 2013 | shares

1,107

Vested and expected to vest at September 30, 2013 | shares

1,103

Exercisable on September 30, 2013 | shares

811

Weighted-Average Exercise Price

Outstanding at December 31, 2012 | $ / shares

$ 20.56

Granted | $ / shares

19.68

Exercised | $ / shares

17.00

Forfeited/cancelled/expired | $ / shares

28.08

Outstanding at September 30, 2013 | $ / shares

21.96

Vested and expected to vest at September 30, 2013 | $ / shares

21.96

Exercisable on September 30, 2013 | $ / shares

$ 22.39

Weighted-Average Remaining Contractual Term and Aggregate Intrinsic Value

Outstanding at September 30, 2013

5 years 11 months 12 days

Vested and expected to vest at September 30, 2013

5 years 11 months 8 days

Exercisable on September 30, 2013

4 years 11 months 5 days

Exercised | $

$ 5,564

Outstanding at September 30, 2013 | $

15,584

^[1]

Vested and expected to vest at September 30, 2013 | $

15,519

^[1]

Exercisable on September 30, 2013 | $

$ 11,068

^[1]

[1]

Stock-Based Compensation - Valuation Assumptions (Details) - $ / shares

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Weighted average fair value of grants

^[1]

$ 0.00

$ 7.17

$ 9.26

$ 9.57

Risk-free interest rate

0.00%

0.72%

0.95%

0.86%

Expected volatility

0.00%

54.44%

53.39%

55.22%

Expected life in years

0 years

5 years 4 months 2 days

5 years 2 months 12 days

5 years 1 month 24 days

[1]	The weighted average fair value of grants was calculated utilizing the stock options granted during each respective period.

Stock-Based Compensation - Restricted Stock Activity (Details) shares in Thousands	9 Months Ended
	Sep. 30, 2013 $ / shares shares
Shares Granted
Non-vested at beginning of period \| shares	270
Shares granted \| shares	110
Shares Vested \| shares	(143)
Shares Forfeited \| shares	0
Non-vested at end of period \| shares	237
Weighted-Average Grant Date Fair Value
Weighted-Average Grant Date Fair Value Non-vested at beginning of period \| $ / shares	$ 18.72
Weighted-Average Grant Date Fair Value Granted \| $ / shares	21.84
Weighted-Average Grant Date Fair Value Vested \| $ / shares	19.52
Weighted-Average Grant Date Fair Value Forfeited \| $ / shares	0.00
Weighted-Average Grant Date Fair Value Non-vested at end of period \| $ / shares	$ 19.67

Other Income (Expense), Net (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Other Income and Expenses [Abstract]

Net gain (loss) on foreign currency exchange contracts

$ 299

^[1]

$ 96

^[1]

$ 44

$ (118)

^[1]

Net gain (loss) on foreign currency exchange transactions

(1,084)

(266)

(3,033)

(604)

Other income

105

207

Other income (expense), net

$ (717)

$ (65)

$ (2,897)

$ (515)

[1]	This represents the gains and (losses) incurred on foreign currency hedging derivatives (see Note 16).

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
BASIC
Net income	$ 8,623	$ 6,850	$ 17,410	$ 13,635
Weighted-average common shares outstanding (in shares)	15,324	14,984	15,129	14,931
Basic earnings per share (in dollars per share)	$ 0.56	$ 0.46	$ 1.15	$ 0.91
DILUTED
Net income	$ 8,623	$ 6,850	$ 17,410	$ 13,635
Weighted-average common shares outstanding (in shares)	15,324	14,984	15,129	14,931
Dilutive effect of stock options and restricted stock (in shares)	419	115	333	156
Weighted-average common shares outstanding on a diluted basis (in shares)	15,743	15,099	15,462	15,087
Diluted earnings per share (in dollars per share)	$ 0.55	$ 0.45	$ 1.13	$ 0.90

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Earnings Per Share - Antidilutive Shares (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and restricted stock excluded in computation of diluted earning per share	7	1,215	488	1,050
Non-vested restricted stock award [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options and restricted stock excluded in computation of diluted earning per share	0	213	20	179

Derivatives (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Derivative Instruments, Gain (Loss) [Line Items]

Net gain (loss) on foreign currency exchange contracts

$ 299

^[1]

$ 96

^[1]

$ 44

$ (118)

^[1]

Not Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Other Income (Expense), Net [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Net gain (loss) on foreign currency exchange contracts

$ 300

$ 100

$ 44

$ (100)

[1]	This represents the gains and (losses) incurred on foreign currency hedging derivatives (see Note 16).

Derivatives - Fair Value (Details) - Fair Value, Measurements, Recurring [Member] - Foreign Exchange Forward [Member] - Not Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Level 1 [Member]
Derivatives, Fair Value [Line Items]
Foreign currency exchange futures contracts fair value	$ 0	$ 0
Level 2 [Member]
Derivatives, Fair Value [Line Items]
Foreign currency exchange futures contracts fair value	64	(13)
Level 3 [Member]
Derivatives, Fair Value [Line Items]
Foreign currency exchange futures contracts fair value	0	0
Estimate of Fair Value, Fair Value Disclosure [Member]
Derivatives, Fair Value [Line Items]
Foreign currency exchange futures contracts fair value	$ 64	$ (13)

Derivatives - Contracts Held (Details) - Not Designated as Hedging Instrument [Member] - Foreign Exchange Forward [Member]
$ in Thousands

9 Months Ended

12 Months Ended

Sep. 30, 2013

USD ($)

Dec. 31, 2012

USD ($)

Euro

Derivative [Line Items]

Notional Value

$ 7,500

$ 5,000

Forward Rate

1.3529

1.3228

Gain/(Loss) Recorded at Balance Sheet Date

^[1]

$ (2)

$ (13)

Chinese Yuan Renminbi

Derivative [Line Items]

Notional Value

$ 15,000

Forward Rate

6.2047

Gain/(Loss) Recorded at Balance Sheet Date

^[1]

$ 159

Brazilian Real

Derivative [Line Items]

Notional Value

$ 3,000

Forward Rate

2.34420

Gain/(Loss) Recorded at Balance Sheet Date

^[1]

$ (93)

[1]	Gains on futures contracts are recorded in prepaid expenses and other current assets. Losses on futures contracts are recorded in other accrued expenses.