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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2019	Mar. 11, 2020	Jun. 28, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	UNIVERSAL ELECTRONICS INC
Entity Central Index Key	0000101984
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Public Float			$ 369,666,251
Entity Common Stock, Share Outstanding		14,014,991

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 74,302	$ 53,207
Accounts receivable, net	139,198	144,689
Contract assets	12,579	25,572
Inventories, net	145,135	144,350
Prepaid expenses and other current assets	6,733	11,638
Income tax receivable	805	997
Total current assets	378,752	380,453
Property, plant and equipment, net	90,732	95,840
Goodwill	48,447	48,485
Intangible assets, net	19,830	24,370
Operating lease right-of-use assets	19,826
Deferred income taxes	4,409	1,833
Other assets	2,163	4,615
Total assets	564,159	555,596
Current liabilities:
Accounts payable	102,588	107,282
Line of credit	68,000	101,500
Accrued compensation	43,668	33,965
Accrued sales discounts, rebates and royalties	9,766	9,574
Accrued income taxes	6,989	3,524
Other accrued liabilities	35,445	24,011
Total current liabilities	266,456	279,856
Long-term liabilities:
Operating lease obligations	15,639
Long-term contingent consideration	4,349	8,435
Deferred income taxes	1,703	930
Income tax payable	1,600	1,647
Other long-term liabilities	13	1,768
Total liabilities	289,760	292,636
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; 24,118,088 and 23,932,703 shares issued on December 31, 2019 and 2018, respectively	241	239
Paid-in capital	288,338	276,103
Treasury stock, at cost, 10,174,199 and 10,116,459 shares on December 31, 2019 and 2018, respectively	(277,817)	(275,889)
Accumulated other comprehensive income (loss)	(22,781)	(20,281)
Retained earnings	286,418	282,788
Total stockholders' equity	274,399	262,960
Total liabilities and stockholders' equity	$ 564,159	$ 555,596

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, $0.01 par value, 5,000,000 shares authorized; none issued or outstanding
Par value (in dollars per share)	$ 0.01	$ 0.01
Shares authorized (in shares)	5,000,000	5,000,000
Shares issued (in shares)	0	0
Shares outstanding (in shares)	0	0
Common stock, $0.01 par value, 50,000,000 shares authorized; 24,118,088 and 23,932,703 shares issued on December 31, 2019 and 2018, respectively
Par value (in dollars per share)	$ 0.01	$ 0.01
Shares authorized (in shares)	50,000,000	50,000,000
Shares issued (in shares)	24,118,088	23,932,703
Treasury stock, at cost, 10,174,199 and 10,116,459 shares on December 31, 2019 and 2018, respectively
Treasury stock (in shares)	10,174,199	10,116,459

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net sales	$ 753,477	$ 680,241	$ 695,790
Cost of sales	583,274	538,437	530,083
Gross profit	170,203	141,804	165,707
Research and development expenses	29,412	23,815	21,416
Factory transition restructuring charges	0	0	6,145
Selling, general and administrative expenses	125,476	119,654	127,476
Operating income (loss)	15,315	(1,665)	10,670
Interest income (expense), net	(3,918)	(4,690)	(2,534)
Gain on sale of Guangzhou factory	0	36,978	0
Other income (expense), net	(995)	(4,457)	(848)
Income before provision for income taxes	10,402	26,166	7,288
Provision for income taxes	6,772	14,242	17,611
Net income (loss)	$ 3,630	$ 11,924	$ (10,323)
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.26	$ 0.85	$ (0.72)
Diluted (in dollars per share)	$ 0.26	$ 0.85	$ (0.72)
Shares used in computing earnings (loss) per share:
Basic (in shares)	13,879	13,948	14,351
Diluted (in shares)	14,109	14,060	14,351

CONSOLIDATED COMPREHENSIVE INCOME (LOSS) STATEMENTS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 3,630	$ 11,924	$ (10,323)
Other comprehensive income (loss):
Change in foreign currency translation adjustment	(2,500)	(3,682)	6,222
Comprehensive income (loss)	$ 1,130	$ 8,242	$ (4,101)

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock Issued	Common Stock in Treasury	Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
Balance (in shares) at Dec. 31, 2017		23,760	(9,703)
Balance at Dec. 31, 2017	$ 253,549	$ 238	$ (262,065)	$ 265,195	$ (16,599)	$ 266,780
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	11,924					11,924
Currency translation adjustment	(3,682)				(3,682)
Shares issued for employee benefit plan and compensation (in shares)		108
Shares issued for employee benefit plan and compensation	$ 1,062	$ 1		1,061
Purchase of treasury shares (in shares)	(413)		(413)
Purchase of treasury shares	$ (13,824)		$ (13,824)
Stock options exercised (in shares)	35	35
Stock options exercised	$ 864	$ 0		864
Shares Issued to directors (in shares)		30
Shares issued to directors	0	$ 0		0
Employee and director stock-based compensation	8,820			8,820
Performance-based common stock warrants	163			163
Balance (in shares) at Dec. 31, 2018		23,933	(10,116)
Balance at Dec. 31, 2018	262,960	$ 239	$ (275,889)	276,103	(20,281)	282,788
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	3,630					3,630
Currency translation adjustment	(2,500)				(2,500)
Shares issued for employee benefit plan and compensation (in shares)		133
Shares issued for employee benefit plan and compensation	$ 947	$ 2		945
Purchase of treasury shares (in shares)	(58)		(58)
Purchase of treasury shares	$ (1,928)		$ (1,928)
Stock options exercised (in shares)	22	22
Stock options exercised	$ 448	$ 0		448
Shares Issued to directors (in shares)		30
Shares issued to directors	0	$ 0		0
Employee and director stock-based compensation	8,845			8,845
Performance-based common stock warrants	1,997			1,997
Balance (in shares) at Dec. 31, 2019		24,118	(10,174)
Balance at Dec. 31, 2019	$ 274,399	$ 241	$ (277,817)	$ 288,338	$ (22,781)	$ 286,418

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash provided by operating activities:
Net income (loss)	$ 3,630	$ 11,924	$ (10,323)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	31,926	33,602	31,312
Provision for doubtful accounts	441	305	166
Gain on sale of Guangzhou factory	0	(36,978)	0
Deferred income taxes	(1,779)	3,967	7,597
Shares issued for employee benefit plan	947	1,062	648
Employee and director stock-based compensation	8,845	8,820	11,943
Performance-based common stock warrants	1,997	163	683
Impairment of long-term assets	1,506	4,907	4,100
Changes in operating assets and liabilities:
Accounts receivable and contract assets	17,203	5,455	(22,192)
Inventories	(1,914)	(11,215)	(25,797)
Prepaid expenses and other assets	4,648	(587)	(4,477)
Accounts payable and accrued liabilities	14,233	(7,386)	10,970
Accrued income taxes	3,574	(1,184)	4,535
Net cash provided by operating activities	85,257	12,855	9,165
Cash provided by (used for) investing activities:
Proceeds from sale of Guangzhou factory	0	51,291	0
Acquisitions of property, plant and equipment	(21,313)	(20,142)	(40,384)
Refund of deposit received toward sale of Guangzhou factory	0	(5,053)	0
Acquisitions of intangible assets	(2,655)	(2,521)	(1,949)
Acquisition of net assets of Residential Control Systems, Inc.	0	0	(8,894)
Net cash provided by (used for) investing activities	(23,968)	23,575	(51,227)
Cash provided by (used for) financing activities:
Borrowings under line of credit	72,500	68,000	157,000
Repayments on line of credit	(106,000)	(104,500)	(68,987)
Proceeds from stock options exercised	448	864	1,442
Treasury stock purchased	(1,928)	(13,824)	(39,085)
Contingent consideration payments in connection with business combinations	(4,251)	(3,858)	0
Net cash provided by (used for) financing activities	(39,231)	(53,318)	50,370
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(963)	2,756	(803)
Net increase (decrease) in cash, cash equivalents and restricted cash	21,095	(14,132)	7,505
Cash, cash equivalents and restricted cash at beginning of year	53,207	67,339	59,834
Cash, cash equivalents and restricted cash at end of period	74,302	53,207	67,339
Supplemental cash flow information:
Income taxes paid	7,275	7,658	8,280
Interest paid	$ 4,403	$ 4,981	$ 2,751

Description of Business	12 Months Ended
Description of Business	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business Universal Electronics Inc. ("UEI"), based in Scottsdale, Arizona, designs, develops, manufactures and ships control and sensor technology solutions and a broad line of pre-programmed and universal control products, audio-video ("AV") accessories, and intelligent wireless security and smart home products that are used by the world's leading brands in the consumer electronics, subscription broadcasting, home entertainment, automation, security, hospitality and climate control markets. In addition, over the past 34 years, we have developed a broad portfolio of patented technologies and a database of home connectivity software that we license to our customers, including many leading Fortune 500 companies. Our principal markets are the subscription broadcast, consumer and mobile electronics, residential security and hospitality markets where our customers include service providers, original equipment manufacturers ("OEMs"), international retailers, private label brands, pro-security dealers and companies in the computing industry. We sell directly to our customers and, for retail, we also sell through distributors throughout the world under the One For All^® brand name. We provide subscription broadcasting providers, both domestically and internationally, with our universal remote control devices and integrated circuits, on which our software and device code libraries are embedded. We also sell integrated circuits, on which our software and device control code libraries are embedded, and license our device control solutions to OEMs that manufacture televisions, digital audio and video players, streamer boxes, cable converters, satellite receivers, set-top boxes, room and central heating, ventilation and air conditioning equipment, game consoles, and wireless mobile phones and tablets. As used herein, the terms "we", "us" and "our" refer to Universal Electronics Inc. and its subsidiaries unless the context indicates to the contrary.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Principles of Consolidation

The consolidated financial statements include our accounts and those of our wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in the consolidated financial statements.

Reclassifications

Certain prior period amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications did not have a material effect on our previously reported consolidated balance sheets, net income or stockholders' equity.

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.

Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, we evaluate our estimates and assumptions, including those related to revenue recognition, allowances for doubtful accounts, inventory valuation, impairment of long-lived assets, intangible assets and goodwill, business combinations, income taxes, stock-based compensation expense and performance-based common stock warrants. Actual results may differ from these assumptions and estimates, and they may be adjusted as more information becomes available. Any adjustment may be material.

Revenue Recognition

Revenue is recognized when control of a good or service is transferred to a customer. Control is considered to be transferred when the customer has the ability to direct the use of and obtain substantially all of the remaining benefits of that good or service. Revenues are generated from manufacturing and delivering universal control, sensing and automation products and AV accessories, which are sold through multiple channels, and licensing intellectual property that is embedded in these products or licensed to others for use in their products.

Revenue - Product revenue is generated through manufacturing and delivering universal control, sensing and automation products and AV accessories, which are sold through multiple channels. Our performance obligations are satisfied over time or at a point in time, depending on the nature of the product. Our contracts have an anticipated duration of less than a year and consideration may be variable based on indeterminate volumes.

Revenue is recognized over time when our performance creates an asset with no alternative use to us (custom products) and we have an enforceable right to payment for performance completed to date, including a reasonable margin, through a contractual commitment from the customer. Custom products are those products for which we are unable to redirect the asset to another customer in the foreseeable future without significant rework. The method for measuring progress towards satisfying a performance obligation for a custom product is based on the costs incurred to date (cost-to-cost method). We believe that the costs associated with production are most closely aligned with the revenue associated with those products.

We recognize revenue at a point in time if the criteria for recognizing revenue over time are not met, the title of the goods has transferred and we have a present right to payment.

A provision is recorded for estimated sales returns and allowances and is deducted from gross sales to arrive at net sales in the period the related revenue is recorded. These estimates are based on historical sales returns and allowances, analysis of credit memo data and other known factors. Actual returns and claims in any future period are inherently uncertain and thus may differ from our estimates. If actual or expected future returns and claims are significantly greater or lower than the reserves that we have established, we will record a reduction or increase to net revenue in the period in which we make such a determination.

We license our intellectual property including our patented technologies and database of control codes. We record license revenue for per-unit based licenses when our customers manufacture or ship a product incorporating our intellectual property and we have a present right to payment. We record revenue upon delivery of intellectual property for fixed up-front fee licenses or if the contract contains a minimum guarantee. Tiered royalties are recorded on a straight-line basis according to the forecasted per-unit fees taking into account the pricing tiers.

Contract assets - Contract assets represent the value of revenue recognized over time for which we have not yet invoiced the customer. Generally, we invoice the customer within 90 days of revenue recognition.

Contract liabilities - A contract liability is recorded when consideration is received from a customer prior to fully satisfying a performance obligation in a contract. Our contract liabilities primarily consist of cash received in advance for non-recurring engineering and tooling services. These contract liabilities will be recognized as revenues when control of the related product or service is transferred to the customer. See Note 11 for further information concerning contract liabilities.

Other performance obligations - Payment terms are typically on open credit terms consistent with industry practice and do not have significant financing components. We accrue for discounts and rebates based on historical experience and our expectations regarding future sales to our customers. Accruals for discounts and rebates are recorded as a reduction to sales in the same period as the related revenue. Such discounts were $15.9 million and $14.6 million at December 31, 2019 and 2018, respectively. Changes in such accruals may be required if future rebates and incentives differ from our estimates.

Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Sales allowances are recognized as reductions of gross accounts receivable to arrive at accounts receivable, net if the sales allowances are distributed in customer account credits. See Note 4 for further information concerning our sales allowances.

We present all non-income government-assessed taxes (sales, use and value added taxes) collected from our customers and remitted to governmental agencies on a net basis (excluded from revenue) in our financial statements. The government-assessed taxes are recorded in our consolidated balance sheets until they are remitted to the government agency.

Adoption of revenue recognition standard - On January 1, 2018, we adopted Accounting Standards Update ("ASU") 2014-09, "Revenue from Contracts with Customers," and all related amendments. The guidance provides a single, comprehensive revenue recognition model for all contracts with customers and supersedes most existing revenue recognition guidance. The primary impact to our revenue recognition policies resulting from this standard relates to the timing of revenue recognition for products which are customized for a specific customer. Results for reporting periods beginning after January 1, 2018 are presented under the new standard while prior periods have not been adjusted. We applied the modified retrospective method of adoption with the cumulative effect of the initial adoption of $4.1 million reflected as an adjustment to the opening balance of retained earnings as of January 1, 2018.

Income Taxes

Income tax expense includes U.S. and foreign income taxes. We account for income taxes using the liability method. We record deferred tax assets and deferred tax liabilities on our balance sheet for expected future tax consequences of events recognized in our financial statements in a different period than our tax return using enacted tax rates that will be in effect when these differences reverse. We record a valuation allowance to reduce net deferred tax assets if we determine that it is more likely than not that the deferred tax assets will not be realized. A current tax asset or liability is recognized for the estimated taxes refundable or payable for the current year.

Accounting standards prescribe a recognition threshold and a measurement attribute for the financial statement recognition and measurement of positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities, or else a full reserve is established against the tax asset or a liability is recorded. A "more likely than not" tax position is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. See Note 9 for further information concerning income taxes.

Research and Development

Research and development costs are expensed as incurred and consist primarily of salaries, employee benefits, supplies and materials.

Advertising

Advertising costs are expensed as incurred. Advertising expense totaled $0.9 million, $1.3 million, and $1.1 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Shipping and Handling Fees and Costs

We include shipping and handling fees billed to customers in net sales. Shipping and handling costs associated with in-bound freight are recorded in cost of goods sold. Other shipping and handling costs are included in selling, general and administrative expenses. Shipping and handling fees and costs totaled $13.2 million, $12.2 million and $12.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Stock-Based Compensation

We recognize the grant date fair value of stock-based compensation awards as expense in proportion to vesting during the requisite service period, which ranges from one to four years. Forfeitures of stock-based awards are accounted for as they occur.

We determine the fair value of restricted stock awards utilizing the average of the high and low trading prices of our common shares on the date they were granted.

The fair value of stock options granted to employees and directors is determined utilizing the Black-Scholes option pricing model. The assumptions utilized in the Black-Scholes model include the risk-free interest rate, expected volatility, expected life in years and dividend yield. The risk-free interest rate over the expected term is equal to the prevailing U.S. Treasury note rate over the same period. Expected volatility is determined utilizing historical volatility over a period of time equal to the expected life of the stock option. Expected life is computed utilizing historical exercise patterns and post-vesting behavior. The dividend yield is assumed to be zero since we have not historically declared dividends and do not have any plans to declare dividends in the future. See Note 15 for further information regarding stock-based compensation.

Performance-Based Common Stock Warrants

The measurement date for performance-based common stock warrants is the date on which the warrants vest. We recognize the fair value of performance-based common stock warrants as a reduction to net sales ratably as the warrants vest based on the projected number of warrants that will vest, the proportion of the performance criteria achieved by the customer within the period relative to the total performance required (aggregate purchase levels) for the warrants to vest and the then-current fair value of the related unvested warrants. If we do not have a reliable forecast of future purchases to be made by the customer by which to estimate the number of warrants that will vest, then the maximum number of potential warrants is assumed until such time that a reliable forecast of future purchases is available. To the extent that our projections change in the future as to the number of warrants that will vest, a cumulative catch-up adjustment will be recorded in the period in which our estimates change.

The fair value of performance-based common stock warrants is determined utilizing the Black-Scholes option pricing model. The assumptions utilized in the Black-Scholes model include the price of our common stock, the risk-free interest rate, expected volatility, expected life in years and dividend yield. The price of our common stock is equal to the average of the high and low trade prices of our common stock on the measurement date. The risk-free interest rate over the expected life is equal to the prevailing U.S. Treasury note rate over the same period. Expected volatility is determined utilizing historical volatility over a period of time equal to the expected life of the warrant. Expected life is equal to the remaining contractual term of the warrant. The dividend yield is assumed to be zero since we have not historically declared dividends and do not have any plans to declare dividends in the future. See Note 16 for further information regarding performance-based common stock warrants.

Foreign Currency Translation and Foreign Currency Transactions

We use the U.S. Dollar as our functional currency for financial reporting purposes. The functional currency for most of our foreign subsidiaries is their local currency. The translation of foreign currencies into U.S. Dollars is performed for balance sheet accounts using exchange rates in effect at the balance sheet dates and for revenue and expense accounts using the average exchange rate during each period. The gains and losses resulting from the translation are included in the foreign currency translation adjustment account, a component of accumulated other comprehensive income in stockholders' equity, and are excluded from net income. The portions of intercompany accounts receivable and accounts payable that are intended for settlement are translated at exchange rates in effect at the balance sheet date. Our intercompany foreign investments and long-term debt that are not intended for settlement are translated using historical exchange rates.

Transaction gains and losses generated by the effect of changes in foreign currency exchange rates on recorded assets and liabilities denominated in a currency different than the functional currency of the applicable entity are recorded in other income (expense), net. See Note 17 for further information concerning transaction gains and losses.

Earnings Per Share

Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares and dilutive potential common shares, including the dilutive effect of stock options, restricted stock and common stock warrants, outstanding during the period. Dilutive potential common shares for all periods presented are computed utilizing the treasury stock method; however, dilutive potential common shares are excluded where their inclusion would be anti-dilutive.

Financial Instruments

Our financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities and debt. The carrying value of our financial instruments approximates fair value as a result of their short maturities. See Notes 3, 4, 8, 10, and 11 for further information concerning our financial instruments.

Cash and Cash Equivalents

Cash and cash equivalents include cash accounts and all investments purchased with initial maturities of three months or less. Domestically we generally maintain balances in excess of federally insured limits. We attempt to mitigate our exposure to liquidity, credit and other relevant risks by placing our cash and cash equivalents with financial institutions we believe are high quality. These financial institutions are located in many different geographic regions. As part of our cash and risk management processes, we perform periodic evaluations of the relative credit standing of our financial institutions. We have not sustained credit losses from instruments held at financial institutions. See Note 3 for further information concerning cash and cash equivalents.

Allowance for Doubtful Accounts

We maintain an allowance for doubtful accounts for estimated losses resulting from the inability of our customers to make payments for products sold or services rendered. The allowance for doubtful accounts is based on a variety of factors, including credit reviews, historical experience, length of time receivables are past due, current economic trends and changes in customer payment behavior.

We also record specific provisions for individual accounts when we become aware of a customer's inability to meet its financial obligations to us, such as in the case of bankruptcy filings or deterioration in the customer's operating results or financial position. If circumstances related to a customer change, our estimates of the recoverability of the receivables would be further adjusted.

See Note 4 for further information concerning our allowance for doubtful accounts.

Inventories

Inventories consist of remote controls, wireless sensors and AV accessories as well as the related component parts and raw materials. Inventoriable costs include materials, labor, freight-in and manufacturing overhead related to the purchase and production of inventories. We value our inventories at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method. We attempt to carry inventories in amounts necessary to satisfy our customer requirements on a timely basis. See Note 5 for further information concerning our inventories and suppliers.

Product innovations and technological advances may shorten a given product's life cycle. We continually monitor our inventories to identify any excess or obsolete items on hand. We write down our inventories for estimated excess and obsolescence in an amount equal to the difference between the cost of the inventories and estimated net realizable value. These estimates are based upon management's judgment about future demand and market conditions.

Property, Plant, and Equipment

Property, plant, and equipment are recorded at cost. The cost of property, plant, and equipment includes the purchase price of the asset and all expenditures necessary to prepare the asset for its intended use. We capitalize additions and improvements and expense maintenance and repairs as incurred.

We capitalize certain internal and external costs incurred to acquire or create internal use software, principally related to software coding, designing system interfaces and installation and testing of the software.

For financial reporting purposes, depreciation is calculated using the straight-line method over the estimated useful lives of the respective assets. When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the appropriate accounts and any gain or loss is included as a component of depreciation expense.

Estimated useful lives are as follows:



Buildings	25-33 Years
Tooling and equipment	2-7 Years
Computer equipment	3-5 Years
Software	3-7 Years
Furniture and fixtures	5-8 Years
Leasehold and building improvements	Lesser of lease term or useful life (approximately 2 to 10 years)

See Note 6 for further information concerning our property, plant, and equipment.

Leases

We adopted ASU 2016-02, "Leases," and all related amendments as of January 1, 2019.

We determine if an arrangement is a lease at inception and determine the classification of the lease, as either operating or finance, at commencement. Operating leases are included in operating lease right-of-use ("ROU") assets, other accrued liabilities and long-term operating lease obligations on our consolidated balance sheets. We presently do not have any finance leases.

ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date, including the lease term, in determining the present value of lease payments. Operating lease ROU assets also factor in any lease payments made, initial direct costs and lease incentives received. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Some of our leases include options to extend with a range of three to five years with up to two extensions at the then current market rate. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

Leases with an initial term of twelve months or less are not recorded on the balance sheet and are recognized on a straight-line basis over the lease term. If applicable, we combine lease and non-lease components, which primarily relate to ancillary expenses associated with real estate leases such as common area maintenance charges and management fees.

See Note 12 for further information concerning our leases.

Goodwill

We record the excess purchase price of net tangible and intangible assets acquired over their estimated fair value as goodwill. We evaluate the carrying value of goodwill on December 31 of each year and between annual evaluations if events occur or circumstances change that may reduce the fair value of the reporting unit below its carrying amount. Such circumstances may include, but are not limited to: (1) a significant adverse change in legal factors or in business climate, (2) unanticipated competition, or (3) an adverse action or assessment by a regulator.

Effective in the year ended December 31, 2019, we perform our annual impairment test using a qualitative assessment weighing the relative impact of factors that are specific to our single reporting unit as well as industry and macroeconomic factors. Based on the qualitative assessment performed, considering the aggregation of the relevant factors, we concluded that it is not more likely than not that the fair value of our single reporting unit is less than the carrying value. Therefore, performing a quantitative impairment test was unnecessary.

See Note 7 for further information concerning goodwill.

Long-Lived and Intangible Assets Impairment

Intangible assets consist of distribution rights, patents, trademarks and trade names, developed and core technologies, capitalized software development costs and customer relationships. Capitalized amounts related to patents represent external legal costs for the application, maintenance and extension of the useful life of patents. Intangible assets are amortized using the straight-line method over their estimated period of benefit, ranging from two to 15 years.

We assess the impairment of long-lived assets and intangible assets whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors considered important which may trigger an impairment review include the following: (1) significant underperformance relative to historical or projected future operating results; (2) significant changes in the manner or use of the assets or strategy for the overall business; (3) significant negative industry or economic trends; and (4) a significant decline in our stock price for a sustained period.

We conduct an impairment review when we determine that the carrying value of a long-lived or intangible asset may not be recoverable based upon the existence of one or more of the above indicators of impairment. The asset is impaired if its carrying value exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. In assessing recoverability, we make assumptions regarding estimated future cash flows and other factors.

An impairment loss is the amount by which the carrying value of an asset exceeds its fair value. We estimate fair value utilizing the projected discounted cash flow method and a discount rate determined by our management to be commensurate with the risk inherent in our current business model. When calculating fair value, we make assumptions regarding estimated future cash flows, discount rates and other factors.

See Notes 6 for further information concerning long-lived assets. See Note 7 for further information concerning intangible assets.

Business Combinations

We allocate the purchase price of acquired businesses to the tangible and intangible assets and the liabilities assumed based on their estimated fair values on the acquisition date. The excess of the purchase price over the fair value of net assets acquired is recorded as goodwill. We engage independent third-party appraisal firms to assist us in determining the fair values of assets acquired and liabilities assumed. Such valuations require management to make significant fair value estimates and assumptions, especially with respect to intangible assets and contingent consideration. Management estimates the fair value of certain intangible assets and contingent consideration by utilizing the following (but not limited to):


•	future cash flow from customer contracts, customer lists, distribution agreements, acquired developed technologies, trademarks, trade names and patents;


•	expected costs to complete development of in-process technology into commercially viable products and cash flows from the products once they are completed;


•	brand awareness and market position as well as assumptions regarding the period of time the brand will continue to be used in our product portfolio; and


•	discount rates utilized in discounted cash flow models.

In those circumstances where an acquisition involves a contingent consideration arrangement, we recognize a liability equal to the fair value of the contingent payments we expect to make as of the acquisition date. We re-measure this liability at each reporting period and record changes in the fair value within operating expenses. Increases or decreases in the fair value of the contingent consideration liability can result from changes in discount periods and rates, as well as changes in the timing and amount of earnings estimates or in the timing or likelihood of achieving earnings-based milestones. Contingent consideration is recorded in other accrued liabilities and long-term contingent consideration in our consolidated balance sheets.

Results of operations and cash flows of acquired businesses are included in our operating results from the date of acquisition.

See Note 21 for further information concerning business combinations.

Derivatives

Our foreign currency exposures are primarily concentrated in the Argentinian Peso, Brazilian Real, British Pound, Chinese Yuan Renminbi, Euro, Indian Rupee, Japanese Yen, Mexican Peso and Philippine Peso. 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. We do not enter into financial instruments for speculation or trading purposes.

The derivatives we enter into have not qualified for hedge accounting. The gains and losses on both the derivatives and the foreign currency-denominated balances are recorded as foreign exchange transaction gains or losses and are classified in other income (expense), net. Derivatives are recorded on the balance sheet at fair value. The estimated fair value of derivative financial instruments represents the amount required to enter into similar offsetting contracts with similar remaining maturities based on quoted market prices. See Note 19 for further information concerning derivatives.

Fair-Value Measurements

We measure fair value using the framework established by the Financial Accounting Standards Board ("FASB") for fair value measurements and disclosures. This framework requires fair value to be determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants.

The valuation techniques are based upon observable and unobservable inputs. Observable or market inputs reflect market data obtained from independent sources. Unobservable inputs require management to make certain assumptions and judgments based on the best information available. Observable inputs are the preferred data source. These two types of inputs result in the following fair value hierarchy:



Level 1:	Quoted prices (unadjusted) for identical instruments in active markets.

Level 2:	Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3:	Prices or valuations that require management inputs that are both significant to the fair value measurement and unobservable.

Recently Adopted Accounting Pronouncements

In February 2016, the FASB issued ASU 2016-02 (with amendments issued in 2018), which changes the accounting for leases and requires expanded disclosures about leasing activities. This new guidance also requires lessees to recognize a ROU asset and a lease liability at the commencement date for all leases with terms greater than twelve months. Accounting by lessors is largely unchanged. ASU 2016-02 is effective for fiscal periods beginning after December 15, 2018. We adopted ASU 2016-02 on January 1, 2019 using the modified retrospective optional transition method. Thus, the standard was applied starting January 1, 2019 and prior periods were not restated.

We applied the package of practical expedients permitted under the transition guidance. As a result, we did not reassess the identification, classification and initial direct costs of leases commencing before the effective date. We also applied the practical expedient to not separate lease and non-lease components to all new leases as well as leases commencing before the effective date.

Upon adoption, ASU 2016-02 resulted in the recognition of lease ROU assets, accrued liabilities and long-term liabilities related to operating leases of $20.7 million, $3.3 million and $17.0 million, respectively. In addition, assets and liabilities totaling $2.5 million and $2.3 million, respectively, were reclassified into the opening ROU asset balance. The adoption of ASU 2016-02 did not result in any cumulative-effect adjustment to the opening balance of retained earnings and did not have any impact on our results of operations, cash flows or debt covenants. See Note 12 for additional information.

Other Accounting Pronouncements

In June 2018, the FASB issued ASU 2018-07, "Improvements to Non-employee Share-Based Payment Accounting." This guidance expands the scope of Topic 718 "Compensation - Stock Compensation" to include share-based payment transactions for acquiring goods and services from non-employees, but excludes awards granted in conjunction with selling goods or services to a customer as part of a contract accounted for under ASC 606, "Revenue from Contracts with Customers." The adoption of ASU 2018-07 did not have a material impact on our consolidated financial statements.

In August 2018, the FASB issued ASU 2018-15, "Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract," which amends ASC 350-40, "Intangibles - Goodwill and Other - Internal-Use Software." The ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software and requires the capitalized implementation costs to be expensed over the term of the hosting arrangement. The accounting for the service element of a hosting arrangement that is a service contract is not affected. ASU 2018-15 is effective for fiscal periods beginning after December 15, 2019, and interim periods within those fiscal years. The adoption of ASU 2018-15, effective January 1, 2019, did not have a material impact on our consolidated financial statements.

Recent Accounting Updates Not Yet Effective

In December 2019, the FASB issued ASU 2019-12, "Simplifying the Accounting for Income Taxes." This guidance, among other provisions, eliminates certain exceptions to existing guidance related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. This guidance also requires an entity to reflect the effect of an enacted change in tax laws or rates in its effective income tax rate in the first interim period that includes the enactment date of the new legislation, aligning the timing of recognition of the effects from enacted tax law changes on the effective income tax rate with the effects on deferred income tax assets and liabilities. Under existing guidance, an entity recognizes the effects of the enacted tax law change on the effective income tax rate in the period that includes the effective date of the tax law. ASU 2019-12 is effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. We are currently evaluating the impact of this guidance.

In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments." This guidance updates existing guidance for measuring and recording credit losses on financial assets measured at amortized cost by replacing the "incurred loss" model with an "expected loss" model. Accordingly, these financial assets will be presented at the net amount expected to be collected. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted. We do not expect the adoption of ASU 2016-13 will have a material impact on our consolidated financial statements.

In January 2017, the FASB issued ASU 2017-04, "Simplifying the Test for Goodwill Impairment." This guidance simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss will be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to the reporting unit. ASU 2017-04 is effective for fiscal periods beginning after December 31, 2019. Early adoption is permitted. We do not expect the adoption of ASU 2017-04 to have a material impact on our consolidated financial statements.

Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2019

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents

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



	December 31,
(In thousands)	2019		2018
United States	$	16,751	$	1,156
People's Republic of China ("PRC")	13,700		20,885
Asia (excluding the PRC)	21,691		2,398
Europe	9,081		19,907
South America	13,079		8,861
Total cash and cash equivalents	$	74,302	$	53,207

Revenue and Accounts Receivable, Net

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Revenue and Accounts Receivable, Net

Revenue Details

The pattern of revenue recognition was as follows:



	Year Ended December 31,
(In thousands)	2019		2018
Goods and services transferred at a point in time	$	558,361	$	577,085
Goods and services transferred over time	195,116		103,156
Net sales	$	753,477	$	680,241

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



	Year Ended December 31,
(In thousands)	2019		2018		2017
United States	$	407,291	$	315,214	$	345,838
Asia (excluding PRC)	104,324		124,657		104,668
People’s Republic of China	83,677		91,446		83,036
Europe	94,491		85,228		79,183
Latin America	30,006		30,954		54,113
Other	33,688		32,742		28,952
Total net sales	$	753,477	$	680,241	$	695,790

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

Net sales to the following customers totaled more than 10% of our net sales:



	Year Ended December 31,
	2019						2018						2017
	$ (thousands)			% of Net Sales			$ (thousands)			% of Net Sales			$ (thousands)		% of Net Sales
Comcast Corporation	$	119,561		15.9	%		$	119,809		17.6	%		$	159,829	23.0	%
AT&T Inc.	—		⁽¹⁾	—		⁽¹⁾	—		⁽¹⁾	—		⁽¹⁾	77,888		11.2

⁽¹⁾Sales associated with this customer did not total more than 10% of our net sales for the indicated period.

Accounts Receivable, Net

Accounts receivable, net were as follows:



	December 31,
(In thousands)	2019			2018
Trade receivables, gross	$	130,888		$	133,774
Allowance for doubtful accounts	(1,492		)	(1,121		)
Allowance for sales returns	(623		)	(731		)
Net trade receivables	128,773			131,922
Other	10,425			12,767
Accounts receivable, net	$	139,198		$	144,689

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:



(In thousands)	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	1,121		$	1,064		$	904
Additions to costs and expenses	441			305			166
(Write-offs)/Foreign exchange effects	(70		)	(248		)	(6		)
Balance at end of period	$	1,492		$	1,121		$	1,064

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



	December 31,
	2019			2018
	$ (thousands)	% of Accounts Receivable, Net		$ (thousands)		% of Accounts Receivable, Net
Dish Network Corporation	14,677	10.5	%	—	⁽¹⁾	—	⁽¹⁾

⁽¹⁾ Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net for the indicated period.

Inventories, Net and Significant Suppliers

12 Months Ended

Dec. 31, 2019

Inventory Disclosure [Abstract]

Inventories, Net and Significant Suppliers

Inventories, net were as follows:



	December 31,
(In thousands)	2019			2018
Raw materials	$	61,220		$	68,834
Components	25,239			25,071
Work in process	1,526			5,577
Finished goods	68,175			50,006
Reserve for excess and obsolete inventory	(11,025		)	(5,138		)
Inventories, net	$	145,135		$	144,350

Reserve for Excess and Obsolete Inventory

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



	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	5,138		$	4,288		$	4,205
Additions charged to costs and expenses	12,792			6,702			3,685
Sell through⁽¹⁾	(1,500		)	(1,825		)	(1,242		)
(Write-offs)/Foreign exchange effects	(5,405		)	(4,027		)	(2,360		)
Balance at end of period	$	11,025		$	5,138		$	4,288


⁽¹⁾	These amounts represent the reversal of reserves associated with inventory items that were sold during the period.

Significant Suppliers

We purchase integrated circuits, components and finished goods from multiple sources. Purchases from the following supplier totaled more than 10% of our total inventory purchases:



	Year Ended December 31,
	2019				2018				2017
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases
Texas Instruments	—	⁽¹⁾	—	⁽¹⁾	—	⁽¹⁾	—	⁽¹⁾	$	42,058	10.0	%

⁽¹⁾ Purchases associated with this supplier did not total more than 10% of our total inventory purchases for the indicated period.

Accounts payable from our supplier, Zhejiang Zhen You Electronics Co. Ltd., totaled $11.4 million or 11.1% of our accounts payable balance at December 31, 2019.

Related Party Supplier

During the years ended December 31, 2018 and 2017, we purchased certain printed circuit board assemblies from a related party supplier. The supplier was considered a related party for financial reporting purposes because our Senior Vice President of Strategic Operations owned 40% of this supplier. In the second quarter of 2018, our Senior Vice President sold his interest in this supplier, and thus this supplier is no longer considered a related party.

Total inventory purchases made from this supplier while it was a related party were $1.1 million and $5.2 million during the twelve months ended December 31, 2018, and 2017, respectively.

Property, Plant, and Equipment, Net

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment, Net

Property, plant, and equipment, net were as follows:



	December 31,
(In thousands)	2019			2018
Buildings	$	18,570		$	18,799
Machinery and equipment	94,274			87,700
Tooling	32,267			29,575
Leasehold and building improvements	37,527			34,486
Software	25,910			25,406
Furniture and fixtures	3,905			2,572
Computer equipment	9,935			8,551
	222,388			207,089
Accumulated depreciation	(135,254		)	(116,805		)
	87,134			90,284
Construction in progress	3,598			5,556
Total property, plant, and equipment, net	$	90,732		$	95,840

Depreciation expense was $24.7 million, $26.4 million and $24.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.

The net book value of property, plant and equipment located within the PRC was $61.7 million and $76.4 million on December 31, 2019 and 2018, respectively. The net book value of property, plant and equipment located in Mexico was $13.6 million and $3.3 million on December 31, 2019 and 2018, respectively.

During the year ended December 31, 2018, we incurred $2.9 million in impairment on tooling and equipment as a result of the transition of manufacturing operations between our PRC-based manufacturing facilities following the closure of our Guangzhou factory, which was sold in 2018. We incurred an additional $0.1 million and $2.0 million of impairment on factory equipment during the years ended December 31, 2019 and 2018, respectively, as a result of the transition of certain manufacturing operations out of the PRC in response to tariffs enacted in the U.S. in 2018 on certain products manufactured in the PRC and imported into the U.S. These impairment charges, aggregating to $0.1 million and $4.9 million, are recorded within cost of goods sold for the year ended December 31, 2019 and 2018, respectively.

Construction in progress was as follows:



	December 31,
(In thousands)	2019		2018
Machinery and equipment	1,428		2,444
Tooling	759		1,581
Leasehold and building improvements	574		675
Software	518		352
Other	319		504
Total construction in progress	$	3,598	$	5,556

We expect that most of the assets under construction will be placed into service during the first six months of 2020. We will begin to depreciate the cost of these assets under construction once they are placed into service.

Long-lived tangible assets by geographic area were as follows:



	December 31,
(In thousands)	2019		2018
United States	$	13,016	$	14,504
People's Republic of China	62,148		79,382
Mexico	13,673		3,362
All other countries	4,058		3,207
Total long-lived tangible assets	$	92,895	$	100,455

Goodwill and Intangible Assets, Net

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, Net

Goodwill

Changes in the carrying amount of goodwill were as follows:



(In thousands)
Balance at December 31, 2017	$	48,651
Foreign exchange effects	(166		)
Balance at December 31, 2018	48,485
Foreign exchange effects	(38		)
Balance at December 31, 2019	$	48,447

We conducted annual goodwill impairment reviews on December 31, 2019, 2018, and 2017. Based on the analysis performed, we determined that our goodwill was not impaired.

Intangible Assets, Net

The components of intangible assets, net were as follows:



	December 31,
	2019							2018
(In thousands)	Gross ⁽¹⁾		Accumulated Amortization ⁽¹⁾			Net ⁽¹⁾		Gross ⁽¹⁾		Accumulated Amortization ⁽¹⁾			Net ⁽¹⁾
Distribution rights (10 years)	$	322	$	(210	)	$	112	$	329	$	(188	)	$	141
Patents (10 years)	16,587		(6,491		)	10,096		14,560		(5,704		)	8,856
Trademarks and trade names (10 years)	2,785		(2,205		)	580		2,786		(1,900		)	886
Developed and core technology (5-15 years)	12,480		(10,016		)	2,464		12,560		(8,087		)	4,473
Capitalized software development costs (2 years)	—		—			—		155		—			155
Customer relationships (10-15 years)	32,534		(25,956		)	6,578		32,534		(22,675		)	9,859
Total intangible assets, net	$	64,708	$	(44,878	)	$	19,830	$	62,924	$	(38,554	)	$	24,370


⁽¹⁾	This table excludes the gross value of fully amortized intangible assets totaling $7.4 million and $7.1 million on December 31, 2019 and 2018, 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 statement of operations caption was as follows:



	Year Ended December 31,
(In thousands)	2019		2018		2017
Cost of sales	$	—	$	103	$	184
Selling, general and administrative expenses	7,192		7,081		6,772
Total amortization expense	$	7,192	$	7,184	$	6,956

Estimated future annual amortization expense related to our intangible assets at December 31, 2019, is as follows:



(In thousands)
2020	$	6,101
2021	2,531
2022	2,500
2023	2,354
2024	1,774
Thereafter	4,570
Total	$	19,830

The remaining weighted average amortization period of our intangible assets is 5.3 years.

Line of Credit	12 Months Ended
Line of Credit	Dec. 31, 2019
Debt Disclosure [Abstract]
Line of Credit	Line of Credit On November 1, 2019, we extended the term of our Second Amended and Restated Credit Agreement ("Second Amended Credit Agreement") with U.S. Bank National Association ("U.S. Bank") to November 1, 2021. The Second Amended Credit Agreement provided for a $130.0 million revolving line of credit ("Credit Line") through June 30, 2019 and a $125.0 million Credit Line thereafter and through its expiration date. The Credit Line may be used for working capital and other general corporate purposes including acquisitions, share repurchases and capital expenditures. Amounts available for borrowing under the Credit Line are reduced by the balance of any outstanding letters of credit, of which there were $2.7 million at December 31, 2019. 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 PRC. Under the Second 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 Second Amended Credit Agreement) plus an applicable margin (varying from 0.00% to 0.50% ). The applicable margins are calculated quarterly and vary based on our cash flow leverage ratio as set forth in the Second Amended Credit Agreement. The interest rate in effect at December 31, 2019 was 3.03%. There are no commitment fees or unused line fees under the Second Amended Credit Agreement. The Second Amended Credit Agreement includes financial covenants requiring a minimum fixed charge coverage ratio and a maximum cash flow leverage ratio. In addition, the Second Amended Credit Agreement contains other customary affirmative and negative covenants and events of default. As of December 31, 2019, we were in compliance with the covenants and conditions of the Second Amended Credit Agreement. At December 31, 2019, we had $68.0 million outstanding under the Credit Line. Our total interest expense on borrowings was $4.3 million, $5.0 million and $2.7 million during the years ended December 31, 2019, 2018 and 2017, respectively.

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

In 2019, 2018 and 2017, pre-tax income (loss) was attributed to the following jurisdictions:



	Year Ended December 31,
(In thousands)	2019			2018			2017
Domestic operations	$	(28,929	)	$	(28,482	)	$	(12,852	)
Foreign operations	39,331			54,648			20,140
Total	$	10,402		$	26,166		$	7,288

The provision for income taxes charged to operations was as follows:



	Year Ended December 31,
(In thousands)	2019			2018			2017
Current tax expense:
U.S. federal	$	(188	)	$	(1,074	)	$	3,406
State and local	82			83			72
Foreign	8,217			10,829			8,304
Total current	8,111			9,838			11,782
Deferred tax (benefit) expense:
U.S. federal	—			3,961			9,495
State and local	—			1,930			(369		)
Foreign	(1,339		)	(1,487		)	(3,297		)
Total deferred	(1,339		)	4,404			5,829
Total provision for income taxes	$	6,772		$	14,242		$	17,611

Net deferred tax assets were comprised of the following:



	December 31,
(In thousands)	2019			2018
Deferred tax assets:
Inventory reserves	$	2,887		$	1,428
Capitalized research costs	—			22
Capitalized inventory costs	3,156			1,541
Net operating losses	2,644			2,810
Acquired tangible assets	71			1,204
Accrued liabilities	4,070			1,090
Income tax credits	11,800			10,020
Operating lease obligations	7,878			—
Stock-based compensation	4,018			3,181
Amortization of intangible assets	2,169			1,135
Total deferred tax assets	38,693			22,431
Deferred tax liabilities:
Depreciation	426			661
Allowance for doubtful accounts	(270		)	(739		)
Right of use assets	(7,480		)	—
Other	(3,866		)	(4,189		)
Total deferred tax liabilities	(11,190		)	(4,267		)
Net deferred tax assets before valuation allowance	27,503			18,164
Less: Valuation allowance	(24,797		)	(17,261		)
Net deferred tax assets	$	2,706		$	903

The provision for income taxes differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate to pre-tax income from operations as a result of the following:



	Year Ended December 31,
(In thousands)	2019			2018			2017
Tax provision at statutory U.S. rate	$	2,185		$	5,495		$	2,551
Increase (decrease) in tax provision resulting from:
State and local taxes, net	(1,903		)	(1,792		)	(733		)
Foreign tax rate differential	(1,810		)	(2,079		)	(296		)
Foreign undistributed earnings, net of credits	1,181			5,329			14,211
Nondeductible items	1,236			1,197			891
Federal research and development credits	(884		)	(713		)	(620		)
Non-territorial income	(1,806		)	(1,079		)	(1,517		)
Withholding tax	1,082			5,454			1,078
Uncertain tax positions	(294		)	(159		)	1,344
Stock-based compensation	262			213			479
Federal tax rate change	(412		)	466			686
Valuation allowance	7,524			8,057			149
Foreign permanent benefit	(856		)	(7,077		)	(451		)
Provision to return	584			—			—
Other	683			930			(161		)
Tax provision	$	6,772		$	14,242		$	17,611

At December 31, 2019, we had federal and state Research and Experimentation ("R&E") income tax credit carryforwards of $1.5 million and $10.2 million, respectively. The federal R&E income tax credits begin expiring in 2038. The state R&E income tax credits do not have an expiration date.

At December 31, 2019, we had state and foreign net operating loss carryforwards of $26.2 million and $3.3 million, respectively. The state and foreign carryforwards begin to expire in 2026 and 2023, respectively.

At December 31, 2019, we assessed the realizability of our deferred tax assets by considering whether it is "more likely than not" some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. We considered taxable income in carryback years, the scheduled reversal of deferred tax liabilities, tax planning strategies and projected future taxable income in making this assessment. Due to uncertainties surrounding the realization of some of our deferred tax assets, we established a valuation allowance against certain deferred tax assets. Our historic valuation allowance primarily relates to state R&E income tax credits generated during the prior years and current year. We had cumulative operating losses for the three years ended in 2019 for our U.S. operations and state operations and accordingly, have provided a full valuation allowance on our U.S. federal and state deferred tax assets of $5.8 million and $1.0 million, respectively, as we have determined that it is more likely than not that the tax benefits will not be realized in the future. Additionally, we recorded a valuation allowance of $0.3 million at December 31, 2019 related to certain deferred tax assets in our Argentina office due to sustained losses in that jurisdiction. If and when recognized, the tax benefits relating to any reversal of valuation allowance will be recorded as a reduction of income tax expense. The valuation allowance increased by $7.5 million and $8.5 million during the years ended December 31, 2019 and 2018, respectively.

Uncertain Tax Positions

At December 31, 2019 and 2018, we had unrecognized tax benefits of approximately $4.3 million and $4.6 million, respectively, including interest and penalties. In accordance with accounting guidance, we have elected to classify interest and penalties as components of tax expense. Interest and penalties were $0.2 million, $0.5 million, and $0.5 million for the years ended December 31, 2019, 2018 and 2017, respectively. Interest and penalties are included in the unrecognized tax benefits.

Changes to our gross unrecognized tax benefits were as follows:



	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	4,040		$	5,081		$	3,622
Additions as a result of tax provisions taken during the current year	473			702			1,489
Foreign currency translation	(100		)	(51		)	90
Lapse in statute of limitations	(92		)	(80		)	(141		)
Settlements	(227		)	(1,612		)	—
Other	—			—			21
Balance at end of period	$	4,094		$	4,040		$	5,081

Approximately $4.3 million, $4.3 million and $5.3 million of the total amount of unrecognized tax benefits at December 31, 2019, 2018 and 2017, respectively, if not for the state R&E income tax credit valuation allowance, would affect the annual effective tax rate, if recognized. We are unaware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase within the next twelve months. We anticipate a decrease in unrecognized tax benefits of approximately $0.2 million within the next twelve months based on federal, state, and foreign statute expirations in various jurisdictions. We have classified uncertain tax positions as non-current income tax liabilities unless expected to be paid within one year.

We file income tax returns in the U.S. federal jurisdiction and in various state and foreign jurisdictions. As of December 31, 2019, the open statutes of limitations for our significant tax jurisdictions are as follows: federal for 2016 through 2018, state for 2015 through 2018, and non-U.S. for 2013 through 2018.

U.S. Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act (the "Tax Act") was enacted in the U.S. on December 22, 2017. The Tax Act reduced the U.S. federal corporate income tax rate to 21% from 35%, required companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and created new taxes on certain foreign-sourced earnings. In 2017 and the first nine months of 2018, we recorded provisional amounts for certain enactment-date effects of the Tax Act by applying the guidance in SEC Staff Accounting Bulletin No. 118 because we had not yet completed our enactment-date accounting for these effects. In 2018 and 2017, we recorded tax expense related to the enactment-date effects of the Tax Act that included recording the one-time transition tax liability related to undistributed earnings of certain foreign subsidiaries that were not previously taxed, adjusting deferred tax assets and liabilities and recognizing the effects of provisionally electing to account for Global Intangible Low-Taxed Income ("GILTI") as a period cost. The changes to 2017 enactment-date provisional amounts decreased tax expense in 2018 by an insignificant amount.

In 2019, federal and state tax authorities issued additional guidance related to transition tax, GILTI, deduction for foreign-derived intangible income and GILTI, tax treatment of qualified transportation fringe benefits, timing of income recognition, cost recovery and bonus depreciation, and business interest expense limitation. This guidance generally provided additional information related to the calculation of such items that became effective in 2017 and 2018. We reviewed and applied the guidance in the period such information was published. The application of the issued guidance in 2019 did not materially change our tax expense estimated in prior years.

SAB 118 Measurement Period

We applied the guidance in SAB 118 when accounting for the enactment-date effects of the Act in 2017 and throughout 2018. At December 31, 2017, we had not completed our accounting for all of the enactment-date income tax effects of the Tax Act under ASC 740, "Income Taxes," for the following aspects: remeasurement of deferred tax assets and liabilities, one-time transition tax, and tax on GILTI. At December 31, 2018, we had completed our accounting for all of the enactment-date income tax effects of the Tax Act.

Transition Tax

The one-time transition tax is based on our total post-1986 earnings and profits, the tax on which we previously deferred from U.S. income taxes under U.S. law. We recorded a provisional amount for our one-time transition tax liability for each of our foreign subsidiaries, resulting in a transition tax liability of $2.2 million at December 31, 2017. Upon further analyses of the Tax Act and Notices and regulations issued and proposed by the U.S. Department of the Treasury and the Internal Revenue Service, we finalized our calculations of the transition tax liability during 2018. We decreased our December 31, 2017 provisional amount by an immaterial amount, which is included as a component of income tax expense during the year ended December 31, 2018. We have elected to pay our transition tax over the eight-year period provided in the Tax Act. As of December 31, 2019, the remaining balance of our transition tax obligation was $1.1 million, which will be paid over the next five years.

Deferred Tax Assets and Liabilities

As of December 31, 2017, we remeasured certain deferred tax assets and liabilities based on the rates at which they were expected to reverse in the future (which was generally 21%), by recording a provisional amount of $2.3 million. Upon further analysis of certain aspects of the Tax Act and refinement of our calculations during the year ended December 31, 2018, we adjusted our provisional amount by $0.3 million, which is included as a component of income tax expense.

GILTI

The Tax Act subjects a U.S. shareholder to tax on GILTI earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740, No. 5, "Accounting for Global Intangible Low-Taxed Income," states that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense only. Because we were evaluating the provision of GILTI as of December 31, 2017, we recorded no GILTI-related deferred amounts in 2017. We have elected to account for GILTI in the year the tax is incurred.

Indefinite Reinvestment Assertion

Beginning in 2018, the Tax Act generally provides a 100% federal deduction for dividends received from foreign subsidiaries. Nevertheless, companies must still apply the guidance of ASC Topic 740 to account for the tax consequences of outside basis differences and other tax impacts of their investments in non-U.S. subsidiaries, including potential foreign withholding taxes on distributions. Historically, the undistributed earnings of our foreign subsidiaries were considered to be indefinitely reinvested. Previously, no provision for U.S. federal and state income taxes or foreign withholding taxes had been provided on U.S. earnings. In 2018, we changed our assertion, and provided a $1.2 million deferred tax liability related to state tax and foreign tax withholding liabilities on future distributions. In 2019, the deferred tax liability related to state tax and foreign tax withholding liabilities on future distributions increased to $1.7 million.

Accrued Compensation

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Accrued Compensation

The components of accrued compensation were as follows:



	December 31,
(In thousands)	2019		2018
Accrued social insurance ⁽¹⁾	$	16,588	$	16,735
Accrued salary/wages	7,465		8,783
Accrued vacation/holiday	2,766		2,954
Accrued bonus	13,965		2,361
Accrued commission	1,283		1,432
Other accrued compensation	1,601		1,700
Total accrued compensation	$	43,668	$	33,965

⁽¹⁾

PRC employers are required by law to 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 December 31, 2019 and 2018.

Other Accrued Liabilities

The components of other accrued liabilities were as follows:



	December 31,
(In thousands)	2019		2018
Contract liabilities	$	1,840	$	2,592
Duties	3,731		4,865
Freight and handling fees	3,769		3,217
Operating lease obligations	4,903		—
Product warranty claim costs	1,514		276
Professional fees	2,833		1,930
Sales taxes and VAT	3,926		1,050
Short-term contingent consideration	5,428		4,190
Other	7,501		5,891
Total other accrued liabilities	$	35,445	$	24,011

Other Accrued Liabilities

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Other Accrued Liabilities

Accrued Compensation

The components of accrued compensation were as follows:



	December 31,
(In thousands)	2019		2018
Accrued social insurance ⁽¹⁾	$	16,588	$	16,735
Accrued salary/wages	7,465		8,783
Accrued vacation/holiday	2,766		2,954
Accrued bonus	13,965		2,361
Accrued commission	1,283		1,432
Other accrued compensation	1,601		1,700
Total accrued compensation	$	43,668	$	33,965

⁽¹⁾

Other Accrued Liabilities

The components of other accrued liabilities were as follows:



	December 31,
(In thousands)	2019		2018
Contract liabilities	$	1,840	$	2,592
Duties	3,731		4,865
Freight and handling fees	3,769		3,217
Operating lease obligations	4,903		—
Product warranty claim costs	1,514		276
Professional fees	2,833		1,930
Sales taxes and VAT	3,926		1,050
Short-term contingent consideration	5,428		4,190
Other	7,501		5,891
Total other accrued liabilities	$	35,445	$	24,011

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

We have entered into various operating lease agreements for automobiles, offices and manufacturing facilities throughout the world. At December 31, 2019, our operating leases had remaining lease terms of up to 41 years.

Rent expense under the Company's operating leases during the years ended December 31, 2018 and 2017, prior to our adoption of the new lease guidance on January 1, 2019, was $4.9 million and $4.2 million, respectively.

Lease balances within our consolidated balance sheet were as follows:



(In thousands)	December 31, 2019
Assets:
Operating lease right-of-use assets	$	19,826
Liabilities:
Other accrued liabilities	$	4,903
Long-term operating lease obligations	15,639
Total lease liabilities	$	20,542

We recorded an impairment of a ROU asset of $0.8 million during the fourth quarter of the year ended December 31, 2019. This impairment is associated with the disposal of our call center in Euclid, Ohio.

Operating lease expense, including variable lease costs, which are insignificant to the total, and short-term lease costs, and operating lease cash flows and supplemental cash flow information were as follows. Short-term lease costs were approximately $1.3 million during the year ended December 31, 2019.



(In thousands)	Year Ended December 31, 2019
Cost of sales	$	1,945
Selling, general and administrative expenses	4,389
Total operating lease expense	$	6,334
Operating cash outflows from operating leases	$	6,617
Operating lease right-of-use assets obtained in exchange for lease obligations	$	4,302

The weighted average remaining lease liability term and the weighted average discount rate were as follows:



	December 31, 2019
Weighted average lease liability term (in years)	4.30
Weighted average discount rate	4.50	%

The following table reconciles the undiscounted cash flows for each of the first five years and thereafter to the operating lease liabilities recognized in our consolidated balance sheet at December 31, 2019. The reconciliation excludes short-term leases that are not recorded on the balance sheet.



(In thousands)	December 31, 2019
2020	$	5,800
2021	6,120
2022	5,103
2023	2,331
2024	1,341
Thereafter	2,041
Total lease payments	22,736
Less: imputed interest	(2,194		)
Total lease liabilities	$	20,542

As of December 31, 2019, we have one operating lease that has not yet commenced with the total initial lease liability of approximately $1.6 million with a five-year term, which is not reflected within the maturity schedule above. Our future minimum lease obligations under non-cancelable operating leases as of December 31, 2018 were comparable to the undiscounted lease payments included in the table above.

Non-level Rents and Lease Incentives

Some of our leases are subject to rent escalations. Prior to the adoption of the new lease guidance on January 1, 2019, for these leases, we recognized rent expense for the total contractual obligation utilizing the straight-line method over the lease term, ranging from 48 months to 125 months. At December 31, 2018, the related short-term liability was recorded in other accrued liabilities and the related long term liability was recorded in other long-term liabilities. The total liability related to rent escalations was $1.1 million at December 31, 2018.

At December 31, 2018, the lease agreements for our offices in Santa Ana, California and Scottsdale, Arizona contained allowances for moving expenses and tenant improvements aggregating $1.8 million. These moving and tenant improvement allowances were recorded within other accrued liabilities and other long-term liabilities, depending on the short-term or long-term nature, and were being amortized as a reduction of rent expense over the related lease term.

Rental Costs During Construction

Rental costs associated with operating leases incurred during a construction period were expensed for the years ended December 31, 2019, 2018 and 2017.

Prepaid Land Lease

We operate one factory within the PRC on which the land is leased from the government as of December 31, 2019. This land lease was prepaid to the PRC government at the time our subsidiary occupied the land. We have obtained a land-use right certificate for the land pertaining to this factory.

The factory is located in the city of Yangzhou in the Jiangsu province. The remaining net book value of this operating lease ROU was $2.4 million at December 31, 2019, and is amortized on a straight-line basis over the remaining term of approximately 39 years. The buildings located on this land had a net book value of $17.1 million at December 31, 2019 and is being depreciated over a remaining weighted average period of 20 years.

Prior to adoption of the new lease guidance on January 1, 2019, the remaining net book value of this prepaid land lease was included within prepaid expenses and other current assets and other assets, depending on the short-term or long-term nature.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Indemnifications

We indemnify our directors and officers to the maximum extent permitted under the laws of the state of Delaware and we have entered into indemnification agreements with each of our directors and executive officers. In addition, we insure our individual directors and officers against certain claims and attorney’s fees and related expenses incurred in connection with the defense of such claims. The amounts and types of coverage may vary from period to period as dictated by market conditions. Management is not aware of any matters that require indemnification of its officers or directors.

Fair Price Provisions and Other Anti-Takeover Measures

Our Restated Certificate of Incorporation, as amended, contains certain provisions restricting business combinations with interested stockholders under certain circumstances and imposing higher voting requirements for the approval of certain transactions ("fair price" provisions). Any of these provisions may delay or prevent a change in control.

The "fair price" provisions require that holders of at least two-thirds of our outstanding shares of voting stock approve certain business combinations and significant transactions with interested stockholders.

Product Warranties

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



	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	276		$	339		$	134
Accruals for warranties issued during the period	1,742			787			312
Settlements (in cash or in kind) during the period	(504		)	(850		)	(107		)
Balance at end of period	$	1,514		$	276		$	339

Sale of Guangzhou Factory

On September 26, 2016, we entered into an agreement to sell our Guangzhou manufacturing facility for RMB 320 million. In accordance with the terms of the agreement, the buyer deposited 10% of the purchase price into an escrow account upon the execution of the agreement. In April 2018, we and the buyer mutually agreed to terminate the sale. The mutually agreed termination took effect immediately with no incremental penalty or costs to either party. In connection with this termination, the deposit was returned to the buyer.

On April 23, 2018, we entered into a new agreement to sell our Guangzhou manufacturing facility to a second buyer for RMB 339 million (approximately $51.4 million based on exchange rates in effect at the time of closing). On April 26, 2018, the second buyer paid to us a deposit of RMB 34 million (approximately $5.1 million based on exchange rates in effect at the time of closing), which under the terms of the agreement was nonrefundable. Upon receipt by the Governmental Agency of the second buyer’s application of approval of transfer, the second buyer was to pay to us RMB 237 million (approximately $35.8 million based on exchange rates in effect at the time of closing). Additionally, within two days after the second payment was made to us, the second buyer was to deposit the remaining consideration of RMB 68 million (approximately $10.3 million based on exchange rates in effect at the time of closing) into escrow, which was to be released to us upon the closing of the sale. Per the terms of the agreement, the sale was to be completed no later than June 30, 2018. On June 26, 2018, all conditions to closing were satisfied and the sale was completed, resulting in a pre-tax gain of $37.0 million ($32.1 million, net of income taxes).

Other Restructuring Activities

In the fourth quarter of 2018, we implemented a plan to relocate our corporate office from Santa Ana, California to Scottsdale, Arizona and to relocate our Asian engineering leadership, supply chain and customer support functions from Hong Kong to our other facilities in the PRC. In connection with these restructuring activities, we incurred severance costs of $0.4 million and $0.9 million during the year ended December 31, 2019 and 2018, respectively, which are included within selling, general and administrative expenses.

Litigation

On or about June 10, 2015, FM Marketing GmbH ("FMH") and Ruwido Austria GmbH ("Ruwido") filed a Summons in Summary Proceedings in Belgium court against one of our subsidiaries, Universal Electronics BV ("UEBV"), and one of its customers, Telenet N.V. ("Telenet"), claiming that one of the products UEBV supplied to Telenet violates two design patents and one utility patent owned by FMH and/or Ruwido. By this summons, FMH and Ruwido sought to enjoin Telenet and UEBV from continued distribution and use of the product at issue. After the September 29, 2015 hearing, the court issued its ruling in our and Telenet’s favor, rejecting FMH and Ruwido’s request entirely. On October 22, 2015, Ruwido filed its notice of appeal to this ruling. On September 16, 2019, the appellate court ruled in our favor concluding that our original product did not infringe Ruwido's design rights. Ruwido subsequently filed an appeal of this decision with the Belgium Supreme Court. Our brief in opposition to Ruwido's appeal has been submitted and we are waiting to learn if the Supreme Court will hear Ruwido's appeal.

In addition, Ruwido appealed the lower court's ruling against it with respect to its claims of infringement and unfair competition. Briefing is to be completed by the end of April 2020 and in May 2020 the court will set a date for oral hearing which we expect to be sometime in late 2020.

Subsequent to the Court's ruling in September 2017 that our second product could not be added to the first case on the merits, Ruwido filed a separate case on the merits with respect to this second product, claiming that it too infringes the same patent at issue in the first suit. We have denied these claims. Presently, the oral hearing on the merits with respect to this matter is set for April 7, 2020.

In September 2015, UEBV filed an Opposition with the EPO seeking to invalidate the one utility patent asserted against UEBV and Telenet by Ruwido. The hearing on this opposition was held in July 2017. During this hearing the panel requested additional information. We have assembled this additional information and the final hearing was scheduled for January 29, 2019. The EPO held this hearing on January 29 and 30, 2019 and revoked Ruwido's patent as originally filed. The EPO, however, maintained the patent in an amended form with a much narrower claim. On August 23, 2019, the EPO issued its written opinion. Both UEBV and Ruwido have appealed the EPO's decision and briefing is due by May 13, 2020.

On September 5, 2018, we filed a lawsuit against Roku, Inc. ("Roku") in the United States District Court, Central District of California (Universal Electronics Inc. v. Roku, Inc.) alleging that Roku is willfully infringing nine of our patents that are in four patent families related to remote control set-up and touchscreen remotes. On December 5, 2018, we amended our complaint to add additional details supporting our infringement and willfulness allegations. We have alleged that this complaint relates to multiple Roku streaming players and components therefore and certain universal control devices, including but not limited to the Roku App, Roku TV, Roku Express, Roku Streaming Stick, Roku Ultra, Roku Premiere, Roku 4, Roku 3, Roku 2, Roku Enhanced Remote and any other Roku product that provides for the remote control of an external device such as a TV, audiovisual receiver, sound bar or Roku TV Wireless Speakers. Roku has answered our complaint with a general denial. In September and October, 2019, Roku filed Inter Party Review ("IPR") requests with the Patent Trial and Appeals Board (the "PTAB") on the nine patents at issue in this case, seeking to invalidate our patents. We will vigorously defend against the IPRs. As a further result of Roku filing the IPRs, the Court has stayed the underlying patent lawsuit pending the resolution of IPRs. We have filed our responses to Roku's IPR requests. We expect to learn if the PTAB will institute the IPRs or any of them during the second quarter of 2020.

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 consolidated 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 December 31, 2019 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 December 31, 2019, approximately 49 percent of our India subsidiary employees had qualified for eligibility. An individual must be employed by our India subsidiary for a minimum of five 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 December 31, 2019 and 2018 for the India Plan was not material. During the years ended December 31, 2019, 2018, and 2017, the net periodic benefit costs were also not material.

Treasury Stock

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Treasury Stock

From time to time, our Board of Directors authorizes management to repurchase shares of our issued and outstanding common stock on the open market. On October 30, 2018, our Board approved an adjustment to the amount of common stock that we could purchase under our existing repurchase plan to an amount not to exceed $5.0 million of our common stock ("2018 Plan"). As of December 31, 2019, we had $3.9 million of authorized repurchases remaining under the 2018 Plan. On March 10, 2020, our Board of Directors replaced the 2018 Plan with a new repurchase plan authorizing the repurchase of up to 300,000 shares. We may utilize various methods to effect the repurchases, which may include open market repurchases, negotiated block transactions, accelerated share repurchases or open market solicitations for shares, some of which may be effected through Rule 10b5-1 plans. The timing and amount of future repurchases, if any, will depend upon several factors, including market and business conditions, and such repurchases may be discontinued at any time.

Repurchased shares of our common stock were as follows:



	Year Ended December 31,
(In thousands)	2019		2018		2017
Shares repurchased	58		413		680
Cost of shares repurchased	$	1,928	$	13,824	$	39,085

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.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Stock-Based Compensation

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



	Year Ended December 31,
(In thousands)	2019		2018		2017
Cost of sales	$	139	$	84	$	71
Research and development expenses	1,096		744		551
Selling, general and administrative expenses:
Employees	6,431		6,491		7,368
Outside directors	1,179		1,501		3,953
Total employee and director stock-based compensation expense	$	8,845	$	8,820	$	11,943

Income tax benefit	$	1,877	$	1,870	$	2,954

Stock Options

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:



	Year Ended December 31,
	2019			2018			2017
Weighted average fair value of grants	$	11.51		$	14.26		$	19.61
Risk-free interest rate	2.38		%	2.51		%	1.75		%
Expected volatility	41.73		%	33.09		%	34.25		%
Expected life in years	4.60			4.53			4.52

Stock option activity was as follows:



	2019							2018							2017
	Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in 000's)		Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in 000's)		Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in 000's)
Outstanding at beginning of the year	597		$	44.27				520		$	42.56				652		$	39.27
Granted	170		30.08					119		44.95					92		62.70
Exercised	(22	)	20.34			$	569	(35	)	24.67			$	744	(56	)	25.72			$	2,140
Forfeited/canceled/expired	—		—					(7	)	27.74					(168	)	46.44
Outstanding at end of the year ⁽¹⁾	745		$	41.73	3.97	$	9,798	597		$	44.27	4.08	$	758	520		$	42.56	4.25	$	5,607
Vested and expected to vest at the end of the year ⁽¹⁾	745		$	41.73	3.97	$	9,798	597		$	44.27	4.08	$	758	520		$	42.56	4.25	$	5,607
Exercisable at the end of the year ⁽¹⁾	517		$	44.95	3.01	$	5,636	430		$	42.30	3.43	$	758	381		$	36.39	3.72	$	5,607

⁽¹⁾

The aggregate intrinsic value represents the total pre-tax value (the difference between our closing stock price on the last trading day of 2019, 2018, and 2017 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 December 31, 2019, 2018, and 2017. This amount will change based on the fair market value of our stock.

Cash received from option exercises for the years ended December 31, 2019, 2018, and 2017 was $0.4 million, $0.9 million, and $1.4 million, respectively. The actual tax benefit realized from option exercises was $0.01 million, $0.2 million and $0.7 million for the years ended December 31, 2019, 2018, and 2017, respectively.

Significant option groups outstanding at December 31, 2019 and the related weighted average exercise price and life information were as follows:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Number Outstanding (in 000’s)	Weighted-Average Remaining Contractual Term (in years)	Weighted-Average Exercise Price		Number Exercisable (in 000’s)	Weighted-Average Exercise Price
$19.25 to $27.07	263	4.72	$	23.83	112	$	19.49
$35.28 to $44.95	200	3.50	41.04		150	39.75
$51.38 to $65.54	282	3.62	58.85		255	59.21
	745	3.97	$	41.73	517	$	44.95

As of December 31, 2019, we expect to recognize $2.2 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.

On February 12, 2020, certain executive employees were granted 108,755 stock options in connection with the 2019 annual review cycle. The options were granted as part of long-term incentive compensation to assist us in meeting our performance and retention objectives and are subject to a three-year vesting period (33.33% on February 12, 2021 and 8.33% each quarter thereafter). The total grant date fair value of these awards was $1.9 million.

Restricted Stock

Non-vested restricted stock award activity was as follows:



	2019				2018				2017
	Shares (in 000’s)		Weighted-Average Grant Date Fair Value		Shares (in 000’s)		Weighted-Average Grant Date Fair Value		Shares (in 000’s)		Weighted-Average Grant Date Fair Value
Non-vested at beginning of the year	204		$	49.23	162		$	61.19	153		$	57.43
Granted	268		30.67		167		42.65		133		64.14
Vested	(141	)	47.26		(109	)	56.16		(119	)	59.67
Forfeited	(21	)	35.78		(16	)	54.16		(5	)	60.11
Non-vested at end of the year	310		$	34.99	204		$	49.23	162		$	61.19

As of December 31, 2019, we expect to recognize $7.2 million of total unrecognized pre-tax stock-based compensation expense related to non-vested restricted stock awards over a weighted-average life of 1.7 years.

On February 12, 2020, certain executive employees were granted 41,695 restricted stock awards in connection with the 2019 annual review cycle. These awards were granted as part of long-term incentive compensation to assist us in meeting our performance and retention objectives and are subject to a three-year vesting period (33.33% on February 12, 2021 and 8.33% each quarter thereafter). The total grant date fair value of these awards was $1.9 million.

Stock Incentive Plans

Our active stock-based incentive plans include those adopted in 2003, 2006, 2010, 2014 and 2018 ("Stock Incentive Plans"). Under the Stock Incentive Plans, we may grant stock options, stock appreciation rights, restricted stock units, performance stock units, or any combination thereof for a period of ten years from the approval date of each respective plan, unless the plan is terminated by resolution of our Board of Directors. No stock appreciation rights or performance stock units have been awarded under our Stock Incentive Plans. Only directors and employees meeting certain employment qualifications are eligible to receive stock-based awards.

The grant price of stock option and restricted stock awards granted under our Stock Incentive Plans is the average of the high and low trades of our stock on the grant date. We prohibit the re-pricing or backdating of stock options. Our stock options become exercisable in various proportions over a three- or four-year time frame. Stock options have a maximum ten-year term. Restricted stock awards vest in various proportions over a one- to three-year time period.

Detailed information regarding our active Stock Incentive Plans was as follows at December 31, 2019:



Name	Approval Date	Initial Shares Available for Grant Under the Plan	Remaining Shares Available for Grant Under the Plan	Outstanding Shares Granted Under the Plan
2003 Stock Incentive Plan	6/18/2003	1,000,000	—	14,391
2006 Stock Incentive Plan	6/13/2006	1,000,000	—	28,945
2010 Stock Incentive Plan	6/15/2010	1,000,000	—	198,971
2014 Stock Incentive Plan	6/12/2014	1,100,000	—	413,333
2018 Equity and Incentive Compensation Plan	6/4/2018	1,000,000	544,092	399,726
			544,092	1,055,366

Performance-Based Common Stock Warrants

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Performance-Based Common Stock Warrants

On March 9, 2016, we issued common stock purchase warrants to Comcast Corporation ("Comcast") to purchase up to 725,000 shares of our common stock at a price of $54.55 per share. The right to exercise the warrants is subject to vesting over three successive two-year periods (with the first two-year period commencing on January 1, 2016) based on the level of purchases of goods and services from us by Comcast and its affiliates, as defined in the warrants. The table below presents the purchase levels and number of warrants that will vest in each period based upon achieving these purchase levels.



	Incremental Warrants That Will Vest
Aggregate Level of Purchases by Comcast and Affiliates	January 1, 2016 - December 31, 2017	January 1, 2018 - December 31, 2019	January 1, 2020 - December 31, 2021
$260 million	100,000	100,000	75,000
$300 million	75,000	75,000	75,000
$340 million	75,000	75,000	75,000
Maximum Potential Warrants Earned by Comcast	250,000	250,000	225,000

If total aggregate purchases by Comcast and its affiliates are below $260 million in any of the two-year periods above, no warrants will vest related to that two-year period. If total aggregate purchases of goods and services by Comcast and its affiliates had exceeded $340 million during either the first or second two-year period, the amount of any such excess would count towards aggregate purchases in the following two-year period. This threshold was not met in either the first or second two-year period. At December 31, 2019, 275,000 vested warrants were outstanding. To fully vest in the rights to purchase all of the remaining unearned 225,000 underlying shares, Comcast and its affiliates must purchase an aggregate of $340 million in goods and services from us during the period January 1, 2020 through December 31, 2021.

Any and all warrants that vest will expire on January 1, 2023. The warrants provide for certain adjustments that may be made to the exercise price and the number of shares issuable upon exercise due to customary anti-dilution provisions. Additionally, in connection with the common stock purchase warrants, we have also entered into a registration rights agreement with Comcast under which Comcast may from time to time request that we register the shares of common stock underlying vested warrants with the SEC.

Because the warrants contain performance criteria under which Comcast must achieve specified aggregate purchase levels for the warrants to vest, as detailed above, the measurement date for the warrants is the date on which the warrants vest. For the two-year period ended December 31, 2017, Comcast earned and vested in 175,000 out of the maximum potential 250,000 warrants. For the two-year period ended December 31, 2019, Comcast earned and vested in 100,000 out of the maximum potential 250,000 warrants.

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



	Year Ended December 31,
	2019		2018
Fair value	$21.60		$3.45
Price of Universal Electronics Inc. common stock	$58.01		$24.81
Risk-free interest rate	1.65	%	2.49	%
Expected volatility	48.90	%	43.16	%
Expected life in years	3.13		4.00

The impact to net sales recorded in connection with the warrants and the related income tax benefit was as follows:



	Year Ended December 31,
(in thousands)	2019		2018		2017
Reduction to net sales	$	1,997	$	163	$	683
Income tax benefit	498		41		255

We estimate the number of warrants that will vest based on projected future purchases that will be made by Comcast and its affiliates. These estimates may increase or decrease based on actual future purchases. The aggregate unrecognized estimated fair value of unvested warrants at December 31, 2019 was $3.9 million.

Other Income (Expense), Net

12 Months Ended

Dec. 31, 2019

Other Income and Expenses [Abstract]

Other Income (Expense), Net

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



	Year Ended December 31,
(In thousands)	2019			2018			2017
Net gain (loss) on foreign currency exchange contracts ⁽¹⁾	$	(62	)	$	545		$	(3,603	)
Net gain (loss) on foreign currency exchange transactions	(870		)	(4,987		)	2,174
Other income (expense)	(63		)	(15		)	581
Other income (expense), net	$	(995	)	$	(4,457	)	$	(848	)


⁽¹⁾	This represents the gains (losses) incurred on foreign currency hedging derivatives. See Note 19 for further information concerning our foreign currency exchange contracts.

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

Earnings (loss) per share was calculated as follows:



	Year Ended December 31,
(In thousands, except per-share amounts)	2019		2018		2017
BASIC
Net income (loss)	$	3,630	$	11,924	$	(10,323	)
Weighted-average common shares outstanding	13,879		13,948		14,351
Basic earnings (loss) per share	$	0.26	$	0.85	$	(0.72	)
DILUTED
Net income (loss)	$	3,630	$	11,924	$	(10,323	)
Weighted-average common shares outstanding for basic	13,879		13,948		14,351
Dilutive effect of stock options, restricted stock and common stock warrants	230		112		—
Weighted-average common shares outstanding on a diluted basis	14,109		14,060		14,351
Diluted earnings (loss) per share	$	0.26	$	0.85	$	(0.72	)

The following number of stock options, shares of restricted stock and common stock warrants were excluded from the computation of diluted earnings (loss) per common share as their inclusion would have been anti-dilutive:



	Year Ended December 31,
(In thousands)	2019	2018	2017
Stock options	371	390	648
Restricted stock awards	67	118	221
Performance-based warrants	188	175	69

Derivatives

12 Months Ended

Dec. 31, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivatives

The following table sets forth the total net fair value of derivatives:



	December 31, 2019										December 31, 2018
	Fair Value Measurement Using							Total Balance			Fair Value Measurement Using							Total Balance
(In thousands)	Level 1		Level 2			Level 3		Total Balance			Level 1		Level 2			Level 3		Total Balance
Foreign currency exchange contracts	$	—	$	(172	)	$	—	$	(172	)	$	—	$	(249	)	$	—	$	(249	)

We held foreign currency exchange contracts which resulted in a net pre-tax loss of $0.1 million, a net pre-tax gain of $0.5 million, and a net pre-tax loss of $3.6 million for the years ended December 31, 2019, 2018, and 2017, respectively. See Note 17 for further information concerning our foreign currency exchange contracts.

Details of foreign currency exchange contracts held were as follows:



Date Held	Currency	Position Held	Notional Value (in millions)		Forward Rate	Unrealized Gain/(Loss) Recorded at Balance Sheet Date (in thousands)⁽¹⁾			Settlement Date
December 31, 2019	USD/Chinese Yuan Renminbi	USD	$	35.0	6.9867	$	100		January 23, 2020
December 31, 2019	USD/Brazilian Real	USD	$	0.5	4.0560	$	(6	)	January 24, 2020
December 31, 2019	USD/Euro	USD	$	28.0	1.1133	$	(253	)	January 24, 2020
December 31, 2019	USD/Brazilian Real	USD	$	0.7	4.0870	$	(13	)	January 24, 2020
December 31, 2018	USD/Euro	USD	$	20.0	1.1421	$	(97	)	January 25, 2019
December 31, 2018	USD/Chinese Yuan Renminbi	USD	$	27.0	6.8969	$	(116	)	January 25, 2019
December 31, 2018	USD/Chinese Yuan Renminbi	USD	$	5.0	6.9245	$	(41	)	January 25, 2019
December 31, 2018	USD/Brazilian Real	USD	$	1.0	3.8651	$	5		January 25, 2019


⁽¹⁾	Unrealized gains on foreign currency exchange contracts are recorded in prepaid expenses and other current assets. Unrealized losses on foreign currency exchange contracts are recorded in other accrued liabilities.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2019
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans We maintain a retirement and profit sharing plan under Section 401(k) of the Internal Revenue Code for all of our domestic employees that meet certain qualifications. Participants in the plan may elect to contribute up to the maximum allowed by law. We match 50% of the participants’ contributions up to 15% of their gross salary in the form of newly issued shares of our common stock. We may also make other discretionary contributions to the plan. We recorded $0.9 million, $1.1 million and $0.6 million of expense for company contributions for the years ended December 31, 2019, 2018, and 2017, respectively.

Business Combinations	12 Months Ended
Business Combinations	Dec. 31, 2019
Business Combinations [Abstract]
Business Combinations	Business Combinations On April 6, 2017, we acquired substantially all of the net assets of Residential Control Systems, Inc. ("RCS"), a U.S.-based designer and manufacturer of energy management and control products for the residential, small commercial and hospitality markets. The purchase price of $12.6 million was comprised of $8.9 million in cash and $3.7 million of contingent consideration. Additionally, we incurred $0.1 million in acquisition costs, consisting primarily of accounting related expenses, which are included within selling, general and administrative expenses for the year ended December 31, 2017. The acquisition of these assets allows us to expand our product offering of home sensing, monitoring and control solutions to include smart thermostat, sensing and monitoring products previously sold and marketed by RCS. Our consolidated statements of operations for the years ended December 31, 2019, 2018 and 2017 include net sales of $3.9 million, $5.1 million, and $3.5 million, respectively; and net losses of $2.4 million, $0.2 million, and $0.4 million, respectively, attributable to RCS. Contingent Consideration We are required to make additional earnout payments of up to $10.0 million upon the achievement of certain operating income levels attributable to RCS over the period commencing on the acquisition date through June 30, 2022. The amount of contingent consideration is calculated at the end of each calendar year and is based on the agreed upon percentage of operating income as defined in the Asset Purchase Agreement (the "APA"). Operating income is calculated using certain revenues, costs and expenses directly attributable to RCS as specified in the APA. At the acquisition date, the value of earnout contingent consideration was estimated using a valuation methodology based on projections of future operating income calculated in accordance with the APA. Such projections were then discounted using an average discount rate of 24.8% to reflect the risk in achieving the projected operating income levels as well as the time value of money. The fair value measurement of the earnout contingent consideration was based primarily on significant inputs not observable in an active market and thus represents a Level 3 measurement as defined under U.S. GAAP. At December 31, 2018, the fair value of the earnout contingent consideration attributable to RCS was $0.7 million. During the year ended December 31, 2019, the fair value of earnout contingent consideration attributable to RCS decreased $0.5 million to $0.2 million. Changes in the fair value of earnout contingent consideration primarily reflect adjustments to the timing and amount of payments as well as the related accretion driven by the time value of money. These adjustments are recorded within selling, general and administrative expenses. At December 31, 2019, the fair value of earnout contingent consideration attributable to RCS is presented within long-term contingent consideration in our consolidated balance sheet. Pro Forma Results (Unaudited) The unaudited pro forma financial information presents the combined results of our operations and the operations of RCS as if the RCS acquisition had occurred on January 1, 2017. This unaudited pro forma financial information is not intended to represent or be indicative of the consolidated results of operations that would have been achieved had the acquisition actually been completed as of January 1, 2017, and should not be taken as a projection of the future consolidated results of our operations. For the year ended December 31, 2017, pro forma net sales were $696.4 million; pro forma net loss was $10.5 million; pro forma basic and diluted loss per share was $0.73. For purposes of determining pro forma net loss, adjustments were made, as follows, to derive the information presented above. The pro forma net loss assumes that amortization of acquired intangible assets began at January 1, 2017 rather than on April 6, 2017. The result is a net increase in amortization expense of $25 thousand for the year ended December 31, 2017. Additionally, acquisition costs totaling $0.1 million are excluded from pro forma net loss. All adjustments have been made net of their related tax effects.

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

Summarized quarterly financial data is as follows:



	2019
(In thousands, except per share amounts)	March 31,			June 30,			September 30,		December 31,
Net sales	$	184,163		$	193,896		$	200,724	$	174,694
Gross profit	39,874			33,993			46,479		49,857
Operating income (loss)	1,663			(3,926		)	6,127		11,451
Net income (loss)	(1,005		)	(5,061		)	2,669		7,027

Earnings (loss) per share ⁽¹⁾:
Basic	$	(0.07	)	$	(0.37	)	$	0.19	$	0.50
Diluted	$	(0.07	)	$	(0.37	)	$	0.19	$	0.49



	2018
(In thousands, except per share amounts)	March 31,			June 30,			September 30,		December 31,
Net sales	$	164,698		$	162,523		$	182,717	$	170,303
Gross profit	37,202			26,759			40,316		37,527
Operating income (loss)	904			(9,870		)	4,729		2,572
Net income (loss)	(587		)	22,659			959		(11,107		)
Earnings (loss) per share ⁽¹⁾:
Basic	$	(0.04	)	$	1.61		$	0.07	$	(0.80	)
Diluted	$	(0.04	)	$	1.60		$	0.07	$	(0.80	)


⁽¹⁾	The earnings per common share calculations for each of the quarters were based upon the weighted average number of shares and share equivalents outstanding during each period, and the sum of the quarters may not be equal to the full year earnings per share amounts.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Principles of Consolidation

Reclassifications

Reportable Segment

Estimates and Assumptions

Revenue Recognition

Shipping and Handling Fees and Costs

Revenue Recognition

We recognize revenue at a point in time if the criteria for recognizing revenue over time are not met, the title of the goods has transferred and we have a present right to payment.

Income Taxes

Research and Development

Research and development costs are expensed as incurred and consist primarily of salaries, employee benefits, supplies and materials.

Advertising

Advertising costs are expensed as incurred.

Stock-Based Compensation

We determine the fair value of restricted stock awards utilizing the average of the high and low trading prices of our common shares on the date they were granted.

Performance-Based Common Stock Warrants

Foreign Currency Translation and Foreign Currency Transactions

Earnings Per Share

Financial Instruments

Cash and Cash Equivalents

Allowance for Doubtful Accounts

Inventories

Property, Plant and Equipment

Property, Plant, and Equipment

Estimated useful lives are as follows:



Buildings	25-33 Years
Tooling and equipment	2-7 Years
Computer equipment	3-5 Years
Software	3-7 Years
Furniture and fixtures	5-8 Years
Leasehold and building improvements	Lesser of lease term or useful life (approximately 2 to 10 years)

Leases

We adopted ASU 2016-02, "Leases," and all related amendments as of January 1, 2019.

Goodwill

Long-Lived and Intangible Assets Impairment

Business Combinations


•	future cash flow from customer contracts, customer lists, distribution agreements, acquired developed technologies, trademarks, trade names and patents;


•	expected costs to complete development of in-process technology into commercially viable products and cash flows from the products once they are completed;


•	brand awareness and market position as well as assumptions regarding the period of time the brand will continue to be used in our product portfolio; and


•	discount rates utilized in discounted cash flow models.

Results of operations and cash flows of acquired businesses are included in our operating results from the date of acquisition.

Derivatives

Fair-Value Measurements



Level 1:	Quoted prices (unadjusted) for identical instruments in active markets.

Level 2:	Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3:	Prices or valuations that require management inputs that are both significant to the fair value measurement and unobservable.

Recent Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Other Accounting Pronouncements

Recent Accounting Updates Not Yet Effective

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Estimated Useful Lives of Property, Plant and Equipment

Estimated useful lives are as follows:



Buildings	25-33 Years
Tooling and equipment	2-7 Years
Computer equipment	3-5 Years
Software	3-7 Years
Furniture and fixtures	5-8 Years
Leasehold and building improvements	Lesser of lease term or useful life (approximately 2 to 10 years)

Property, plant, and equipment, net were as follows:



	December 31,
(In thousands)	2019			2018
Buildings	$	18,570		$	18,799
Machinery and equipment	94,274			87,700
Tooling	32,267			29,575
Leasehold and building improvements	37,527			34,486
Software	25,910			25,406
Furniture and fixtures	3,905			2,572
Computer equipment	9,935			8,551
	222,388			207,089
Accumulated depreciation	(135,254		)	(116,805		)
	87,134			90,284
Construction in progress	3,598			5,556
Total property, plant, and equipment, net	$	90,732		$	95,840

Construction in progress was as follows:



	December 31,
(In thousands)	2019		2018
Machinery and equipment	1,428		2,444
Tooling	759		1,581
Leasehold and building improvements	574		675
Software	518		352
Other	319		504
Total construction in progress	$	3,598	$	5,556

Cash and Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2019

Cash and Cash Equivalents [Abstract]

Cash and Cash Equivalents by Geographic Region

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



	December 31,
(In thousands)	2019		2018
United States	$	16,751	$	1,156
People's Republic of China ("PRC")	13,700		20,885
Asia (excluding the PRC)	21,691		2,398
Europe	9,081		19,907
South America	13,079		8,861
Total cash and cash equivalents	$	74,302	$	53,207

Revenue and Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Pattern of Revenue Recognition

The pattern of revenue recognition was as follows:



	Year Ended December 31,
(In thousands)	2019		2018
Goods and services transferred at a point in time	$	558,361	$	577,085
Goods and services transferred over time	195,116		103,156
Net sales	$	753,477	$	680,241

Revenue from External Customers by Geographic Areas

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



	Year Ended December 31,
(In thousands)	2019		2018		2017
United States	$	407,291	$	315,214	$	345,838
Asia (excluding PRC)	104,324		124,657		104,668
People’s Republic of China	83,677		91,446		83,036
Europe	94,491		85,228		79,183
Latin America	30,006		30,954		54,113
Other	33,688		32,742		28,952
Total net sales	$	753,477	$	680,241	$	695,790

Net Sales to Significant Customers

Net sales to the following customers totaled more than 10% of our net sales:



	Year Ended December 31,
	2019						2018						2017
	$ (thousands)			% of Net Sales			$ (thousands)			% of Net Sales			$ (thousands)		% of Net Sales
Comcast Corporation	$	119,561		15.9	%		$	119,809		17.6	%		$	159,829	23.0	%
AT&T Inc.	—		⁽¹⁾	—		⁽¹⁾	—		⁽¹⁾	—		⁽¹⁾	77,888		11.2

⁽¹⁾Sales associated with this customer did not total more than 10% of our net sales for the indicated period.

Accounts Receivable, Net and Changes in the Allowance for Doubtful Accounts

Accounts receivable, net were as follows:



	December 31,
(In thousands)	2019			2018
Trade receivables, gross	$	130,888		$	133,774
Allowance for doubtful accounts	(1,492		)	(1,121		)
Allowance for sales returns	(623		)	(731		)
Net trade receivables	128,773			131,922
Other	10,425			12,767
Accounts receivable, net	$	139,198		$	144,689

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:



(In thousands)	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	1,121		$	1,064		$	904
Additions to costs and expenses	441			305			166
(Write-offs)/Foreign exchange effects	(70		)	(248		)	(6		)
Balance at end of period	$	1,492		$	1,121		$	1,064

Trade Receivables Associated with Significant Customers

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



	December 31,
	2019			2018
	$ (thousands)	% of Accounts Receivable, Net		$ (thousands)		% of Accounts Receivable, Net
Dish Network Corporation	14,677	10.5	%	—	⁽¹⁾	—	⁽¹⁾

⁽¹⁾ Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net for the indicated period.

Inventories, Net and Significant Suppliers (Tables)

12 Months Ended

Dec. 31, 2019

Inventory Disclosure [Abstract]

Inventories, Net

Inventories, net were as follows:



	December 31,
(In thousands)	2019			2018
Raw materials	$	61,220		$	68,834
Components	25,239			25,071
Work in process	1,526			5,577
Finished goods	68,175			50,006
Reserve for excess and obsolete inventory	(11,025		)	(5,138		)
Inventories, net	$	145,135		$	144,350

Changes in Reserve for Excess and Obsolete Inventory

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



	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	5,138		$	4,288		$	4,205
Additions charged to costs and expenses	12,792			6,702			3,685
Sell through⁽¹⁾	(1,500		)	(1,825		)	(1,242		)
(Write-offs)/Foreign exchange effects	(5,405		)	(4,027		)	(2,360		)
Balance at end of period	$	11,025		$	5,138		$	4,288


⁽¹⁾	These amounts represent the reversal of reserves associated with inventory items that were sold during the period.

Purchases from Significant Suppliers

Purchases from the following supplier totaled more than 10% of our total inventory purchases:



	Year Ended December 31,
	2019				2018				2017
	$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases		$ (thousands)		% of Total Inventory Purchases
Texas Instruments	—	⁽¹⁾	—	⁽¹⁾	—	⁽¹⁾	—	⁽¹⁾	$	42,058	10.0	%

⁽¹⁾ Purchases associated with this supplier did not total more than 10% of our total inventory purchases for the indicated period.

Property, Plant, and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment, Net and Construction in Progress

Estimated useful lives are as follows:



Buildings	25-33 Years
Tooling and equipment	2-7 Years
Computer equipment	3-5 Years
Software	3-7 Years
Furniture and fixtures	5-8 Years
Leasehold and building improvements	Lesser of lease term or useful life (approximately 2 to 10 years)

Property, plant, and equipment, net were as follows:



	December 31,
(In thousands)	2019			2018
Buildings	$	18,570		$	18,799
Machinery and equipment	94,274			87,700
Tooling	32,267			29,575
Leasehold and building improvements	37,527			34,486
Software	25,910			25,406
Furniture and fixtures	3,905			2,572
Computer equipment	9,935			8,551
	222,388			207,089
Accumulated depreciation	(135,254		)	(116,805		)
	87,134			90,284
Construction in progress	3,598			5,556
Total property, plant, and equipment, net	$	90,732		$	95,840

Construction in progress was as follows:



	December 31,
(In thousands)	2019		2018
Machinery and equipment	1,428		2,444
Tooling	759		1,581
Leasehold and building improvements	574		675
Software	518		352
Other	319		504
Total construction in progress	$	3,598	$	5,556

Long-Lived Tangible Assets by Geographic Area

Long-lived tangible assets by geographic area were as follows:



	December 31,
(In thousands)	2019		2018
United States	$	13,016	$	14,504
People's Republic of China	62,148		79,382
Mexico	13,673		3,362
All other countries	4,058		3,207
Total long-lived tangible assets	$	92,895	$	100,455

Goodwill and Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Carrying Amount of Goodwill

Changes in the carrying amount of goodwill were as follows:



(In thousands)
Balance at December 31, 2017	$	48,651
Foreign exchange effects	(166		)
Balance at December 31, 2018	48,485
Foreign exchange effects	(38		)
Balance at December 31, 2019	$	48,447

Components of Intangible Assets

The components of intangible assets, net were as follows:



	December 31,
	2019							2018
(In thousands)	Gross ⁽¹⁾		Accumulated Amortization ⁽¹⁾			Net ⁽¹⁾		Gross ⁽¹⁾		Accumulated Amortization ⁽¹⁾			Net ⁽¹⁾
Distribution rights (10 years)	$	322	$	(210	)	$	112	$	329	$	(188	)	$	141
Patents (10 years)	16,587		(6,491		)	10,096		14,560		(5,704		)	8,856
Trademarks and trade names (10 years)	2,785		(2,205		)	580		2,786		(1,900		)	886
Developed and core technology (5-15 years)	12,480		(10,016		)	2,464		12,560		(8,087		)	4,473
Capitalized software development costs (2 years)	—		—			—		155		—			155
Customer relationships (10-15 years)	32,534		(25,956		)	6,578		32,534		(22,675		)	9,859
Total intangible assets, net	$	64,708	$	(44,878	)	$	19,830	$	62,924	$	(38,554	)	$	24,370


⁽¹⁾	This table excludes the gross value of fully amortized intangible assets totaling $7.4 million and $7.1 million on December 31, 2019 and 2018, respectively.

Amortization Expense by Income Statement Caption

Amortization expense by statement of operations caption was as follows:



	Year Ended December 31,
(In thousands)	2019		2018		2017
Cost of sales	$	—	$	103	$	184
Selling, general and administrative expenses	7,192		7,081		6,772
Total amortization expense	$	7,192	$	7,184	$	6,956

Estimated Future Amortization Expense Related to Intangible Assets

Estimated future annual amortization expense related to our intangible assets at December 31, 2019, is as follows:



(In thousands)
2020	$	6,101
2021	2,531
2022	2,500
2023	2,354
2024	1,774
Thereafter	4,570
Total	$	19,830

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Pre-Tax Income (Loss) by Jurisdiction

In 2019, 2018 and 2017, pre-tax income (loss) was attributed to the following jurisdictions:



	Year Ended December 31,
(In thousands)	2019			2018			2017
Domestic operations	$	(28,929	)	$	(28,482	)	$	(12,852	)
Foreign operations	39,331			54,648			20,140
Total	$	10,402		$	26,166		$	7,288

Provision for Income Taxes

The provision for income taxes charged to operations was as follows:



	Year Ended December 31,
(In thousands)	2019			2018			2017
Current tax expense:
U.S. federal	$	(188	)	$	(1,074	)	$	3,406
State and local	82			83			72
Foreign	8,217			10,829			8,304
Total current	8,111			9,838			11,782
Deferred tax (benefit) expense:
U.S. federal	—			3,961			9,495
State and local	—			1,930			(369		)
Foreign	(1,339		)	(1,487		)	(3,297		)
Total deferred	(1,339		)	4,404			5,829
Total provision for income taxes	$	6,772		$	14,242		$	17,611

Net Deferred Tax Assets

Net deferred tax assets were comprised of the following:



	December 31,
(In thousands)	2019			2018
Deferred tax assets:
Inventory reserves	$	2,887		$	1,428
Capitalized research costs	—			22
Capitalized inventory costs	3,156			1,541
Net operating losses	2,644			2,810
Acquired tangible assets	71			1,204
Accrued liabilities	4,070			1,090
Income tax credits	11,800			10,020
Operating lease obligations	7,878			—
Stock-based compensation	4,018			3,181
Amortization of intangible assets	2,169			1,135
Total deferred tax assets	38,693			22,431
Deferred tax liabilities:
Depreciation	426			661
Allowance for doubtful accounts	(270		)	(739		)
Right of use assets	(7,480		)	—
Other	(3,866		)	(4,189		)
Total deferred tax liabilities	(11,190		)	(4,267		)
Net deferred tax assets before valuation allowance	27,503			18,164
Less: Valuation allowance	(24,797		)	(17,261		)
Net deferred tax assets	$	2,706		$	903

Reconciliation of Tax Provision at Statutory U.S. Rate to Provision for Income Taxes



	Year Ended December 31,
(In thousands)	2019			2018			2017
Tax provision at statutory U.S. rate	$	2,185		$	5,495		$	2,551
Increase (decrease) in tax provision resulting from:
State and local taxes, net	(1,903		)	(1,792		)	(733		)
Foreign tax rate differential	(1,810		)	(2,079		)	(296		)
Foreign undistributed earnings, net of credits	1,181			5,329			14,211
Nondeductible items	1,236			1,197			891
Federal research and development credits	(884		)	(713		)	(620		)
Non-territorial income	(1,806		)	(1,079		)	(1,517		)
Withholding tax	1,082			5,454			1,078
Uncertain tax positions	(294		)	(159		)	1,344
Stock-based compensation	262			213			479
Federal tax rate change	(412		)	466			686
Valuation allowance	7,524			8,057			149
Foreign permanent benefit	(856		)	(7,077		)	(451		)
Provision to return	584			—			—
Other	683			930			(161		)
Tax provision	$	6,772		$	14,242		$	17,611

Changes to Gross Unrecognized Tax Benefits

Changes to our gross unrecognized tax benefits were as follows:



	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	4,040		$	5,081		$	3,622
Additions as a result of tax provisions taken during the current year	473			702			1,489
Foreign currency translation	(100		)	(51		)	90
Lapse in statute of limitations	(92		)	(80		)	(141		)
Settlements	(227		)	(1,612		)	—
Other	—			—			21
Balance at end of period	$	4,094		$	4,040		$	5,081

Accrued Compensation (Tables)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Components of Accrued Compensation

The components of accrued compensation were as follows:



	December 31,
(In thousands)	2019		2018
Accrued social insurance ⁽¹⁾	$	16,588	$	16,735
Accrued salary/wages	7,465		8,783
Accrued vacation/holiday	2,766		2,954
Accrued bonus	13,965		2,361
Accrued commission	1,283		1,432
Other accrued compensation	1,601		1,700
Total accrued compensation	$	43,668	$	33,965

⁽¹⁾

The components of other accrued liabilities were as follows:



	December 31,
(In thousands)	2019		2018
Contract liabilities	$	1,840	$	2,592
Duties	3,731		4,865
Freight and handling fees	3,769		3,217
Operating lease obligations	4,903		—
Product warranty claim costs	1,514		276
Professional fees	2,833		1,930
Sales taxes and VAT	3,926		1,050
Short-term contingent consideration	5,428		4,190
Other	7,501		5,891
Total other accrued liabilities	$	35,445	$	24,011

Other Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Components of Other Accrued Liabilities

The components of accrued compensation were as follows:



	December 31,
(In thousands)	2019		2018
Accrued social insurance ⁽¹⁾	$	16,588	$	16,735
Accrued salary/wages	7,465		8,783
Accrued vacation/holiday	2,766		2,954
Accrued bonus	13,965		2,361
Accrued commission	1,283		1,432
Other accrued compensation	1,601		1,700
Total accrued compensation	$	43,668	$	33,965

⁽¹⁾

The components of other accrued liabilities were as follows:



	December 31,
(In thousands)	2019		2018
Contract liabilities	$	1,840	$	2,592
Duties	3,731		4,865
Freight and handling fees	3,769		3,217
Operating lease obligations	4,903		—
Product warranty claim costs	1,514		276
Professional fees	2,833		1,930
Sales taxes and VAT	3,926		1,050
Short-term contingent consideration	5,428		4,190
Other	7,501		5,891
Total other accrued liabilities	$	35,445	$	24,011

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Lease Balances within the Consolidated Balance Sheet

Lease balances within our consolidated balance sheet were as follows:



(In thousands)	December 31, 2019
Assets:
Operating lease right-of-use assets	$	19,826
Liabilities:
Other accrued liabilities	$	4,903
Long-term operating lease obligations	15,639
Total lease liabilities	$	20,542

Operating Lease Expense, Operating Lease Cash Flows and Supplemental Cash Flow Information



(In thousands)	Year Ended December 31, 2019
Cost of sales	$	1,945
Selling, general and administrative expenses	4,389
Total operating lease expense	$	6,334
Operating cash outflows from operating leases	$	6,617
Operating lease right-of-use assets obtained in exchange for lease obligations	$	4,302

Lease Terms and Discount Rates

The weighted average remaining lease liability term and the weighted average discount rate were as follows:



	December 31, 2019
Weighted average lease liability term (in years)	4.30
Weighted average discount rate	4.50	%

Reconciliation of the Undiscounted Cash Flows for Each of the First Five Years and Thereafter to Operating Lease Liabilities



(In thousands)	December 31, 2019
2020	$	5,800
2021	6,120
2022	5,103
2023	2,331
2024	1,341
Thereafter	2,041
Total lease payments	22,736
Less: imputed interest	(2,194		)
Total lease liabilities	$	20,542

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Changes in the Liability for Product Warranty Claim Costs

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



	Year Ended December 31,
(In thousands)	2019			2018			2017
Balance at beginning of period	$	276		$	339		$	134
Accruals for warranties issued during the period	1,742			787			312
Settlements (in cash or in kind) during the period	(504		)	(850		)	(107		)
Balance at end of period	$	1,514		$	276		$	339

Treasury Stock (Tables)

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Repurchased Shares of Common Stock

Repurchased shares of our common stock were as follows:



	Year Ended December 31,
(In thousands)	2019		2018		2017
Shares repurchased	58		413		680
Cost of shares repurchased	$	1,928	$	13,824	$	39,085

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Stock-Based Compensation Expense

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



	Year Ended December 31,
(In thousands)	2019		2018		2017
Cost of sales	$	139	$	84	$	71
Research and development expenses	1,096		744		551
Selling, general and administrative expenses:
Employees	6,431		6,491		7,368
Outside directors	1,179		1,501		3,953
Total employee and director stock-based compensation expense	$	8,845	$	8,820	$	11,943

Income tax benefit	$	1,877	$	1,870	$	2,954

Assumptions Used and Weighted Average Fair Value of Stock Option Grants

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:



	Year Ended December 31,
	2019			2018			2017
Weighted average fair value of grants	$	11.51		$	14.26		$	19.61
Risk-free interest rate	2.38		%	2.51		%	1.75		%
Expected volatility	41.73		%	33.09		%	34.25		%
Expected life in years	4.60			4.53			4.52

Stock Option Activity

Stock option activity was as follows:



	2019							2018							2017
	Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in 000's)		Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in 000's)		Number of Options (in 000's)		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in 000's)
Outstanding at beginning of the year	597		$	44.27				520		$	42.56				652		$	39.27
Granted	170		30.08					119		44.95					92		62.70
Exercised	(22	)	20.34			$	569	(35	)	24.67			$	744	(56	)	25.72			$	2,140
Forfeited/canceled/expired	—		—					(7	)	27.74					(168	)	46.44
Outstanding at end of the year ⁽¹⁾	745		$	41.73	3.97	$	9,798	597		$	44.27	4.08	$	758	520		$	42.56	4.25	$	5,607
Vested and expected to vest at the end of the year ⁽¹⁾	745		$	41.73	3.97	$	9,798	597		$	44.27	4.08	$	758	520		$	42.56	4.25	$	5,607
Exercisable at the end of the year ⁽¹⁾	517		$	44.95	3.01	$	5,636	430		$	42.30	3.43	$	758	381		$	36.39	3.72	$	5,607

⁽¹⁾

Significant Option Groups Outstanding and Related Weighted Average Exercise Price and Life Information

Significant option groups outstanding at December 31, 2019 and the related weighted average exercise price and life information were as follows:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Number Outstanding (in 000’s)	Weighted-Average Remaining Contractual Term (in years)	Weighted-Average Exercise Price		Number Exercisable (in 000’s)	Weighted-Average Exercise Price
$19.25 to $27.07	263	4.72	$	23.83	112	$	19.49
$35.28 to $44.95	200	3.50	41.04		150	39.75
$51.38 to $65.54	282	3.62	58.85		255	59.21
	745	3.97	$	41.73	517	$	44.95

Non-Vested Restricted Stock Awards Activity

Non-vested restricted stock award activity was as follows:



	2019				2018				2017
	Shares (in 000’s)		Weighted-Average Grant Date Fair Value		Shares (in 000’s)		Weighted-Average Grant Date Fair Value		Shares (in 000’s)		Weighted-Average Grant Date Fair Value
Non-vested at beginning of the year	204		$	49.23	162		$	61.19	153		$	57.43
Granted	268		30.67		167		42.65		133		64.14
Vested	(141	)	47.26		(109	)	56.16		(119	)	59.67
Forfeited	(21	)	35.78		(16	)	54.16		(5	)	60.11
Non-vested at end of the year	310		$	34.99	204		$	49.23	162		$	61.19

Detailed Information Regarding Active Stock Incentive Plans

Detailed information regarding our active Stock Incentive Plans was as follows at December 31, 2019:



Name	Approval Date	Initial Shares Available for Grant Under the Plan	Remaining Shares Available for Grant Under the Plan	Outstanding Shares Granted Under the Plan
2003 Stock Incentive Plan	6/18/2003	1,000,000	—	14,391
2006 Stock Incentive Plan	6/13/2006	1,000,000	—	28,945
2010 Stock Incentive Plan	6/15/2010	1,000,000	—	198,971
2014 Stock Incentive Plan	6/12/2014	1,100,000	—	413,333
2018 Equity and Incentive Compensation Plan	6/4/2018	1,000,000	544,092	399,726
			544,092	1,055,366

Performance-Based Common Stock Warrants (Tables)

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Purchase Level and Number of Warrants That Will Vest

The table below presents the purchase levels and number of warrants that will vest in each period based upon achieving these purchase levels.



	Incremental Warrants That Will Vest
Aggregate Level of Purchases by Comcast and Affiliates	January 1, 2016 - December 31, 2017	January 1, 2018 - December 31, 2019	January 1, 2020 - December 31, 2021
$260 million	100,000	100,000	75,000
$300 million	75,000	75,000	75,000
$340 million	75,000	75,000	75,000
Maximum Potential Warrants Earned by Comcast	250,000	250,000	225,000

Assumptions Used in Valuation and Weighted Average Fair Value of Warrants

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



	Year Ended December 31,
	2019		2018
Fair value	$21.60		$3.45
Price of Universal Electronics Inc. common stock	$58.01		$24.81
Risk-free interest rate	1.65	%	2.49	%
Expected volatility	48.90	%	43.16	%
Expected life in years	3.13		4.00

Impact to Net Sales in Connection with Warrants and Related Income Tax Benefit

The impact to net sales recorded in connection with the warrants and the related income tax benefit was as follows:



	Year Ended December 31,
(in thousands)	2019		2018		2017
Reduction to net sales	$	1,997	$	163	$	683
Income tax benefit	498		41		255

Other Income (Expense), Net (Tables)

12 Months Ended

Dec. 31, 2019

Other Income and Expenses [Abstract]

Other Income (Expense), Net

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



	Year Ended December 31,
(In thousands)	2019			2018			2017
Net gain (loss) on foreign currency exchange contracts ⁽¹⁾	$	(62	)	$	545		$	(3,603	)
Net gain (loss) on foreign currency exchange transactions	(870		)	(4,987		)	2,174
Other income (expense)	(63		)	(15		)	581
Other income (expense), net	$	(995	)	$	(4,457	)	$	(848	)


⁽¹⁾	This represents the gains (losses) incurred on foreign currency hedging derivatives. See Note 19 for further information concerning our foreign currency exchange contracts.

Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Calculation of Earnings Per Share

Earnings (loss) per share was calculated as follows:



	Year Ended December 31,
(In thousands, except per-share amounts)	2019		2018		2017
BASIC
Net income (loss)	$	3,630	$	11,924	$	(10,323	)
Weighted-average common shares outstanding	13,879		13,948		14,351
Basic earnings (loss) per share	$	0.26	$	0.85	$	(0.72	)
DILUTED
Net income (loss)	$	3,630	$	11,924	$	(10,323	)
Weighted-average common shares outstanding for basic	13,879		13,948		14,351
Dilutive effect of stock options, restricted stock and common stock warrants	230		112		—
Weighted-average common shares outstanding on a diluted basis	14,109		14,060		14,351
Diluted earnings (loss) per share	$	0.26	$	0.85	$	(0.72	)

Securities Excluded from the Computation of Diluted Earnings (Loss) Per Common Share



	Year Ended December 31,
(In thousands)	2019	2018	2017
Stock options	371	390	648
Restricted stock awards	67	118	221
Performance-based warrants	188	175	69

Derivatives (Tables)

12 Months Ended

Dec. 31, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Total Net Fair Value of Derivatives

The following table sets forth the total net fair value of derivatives:



	December 31, 2019										December 31, 2018
	Fair Value Measurement Using							Total Balance			Fair Value Measurement Using							Total Balance
(In thousands)	Level 1		Level 2			Level 3		Total Balance			Level 1		Level 2			Level 3		Total Balance
Foreign currency exchange contracts	$	—	$	(172	)	$	—	$	(172	)	$	—	$	(249	)	$	—	$	(249	)

Foreign Currency Exchange Contracts

Details of foreign currency exchange contracts held were as follows:



Date Held	Currency	Position Held	Notional Value (in millions)		Forward Rate	Unrealized Gain/(Loss) Recorded at Balance Sheet Date (in thousands)⁽¹⁾			Settlement Date
December 31, 2019	USD/Chinese Yuan Renminbi	USD	$	35.0	6.9867	$	100		January 23, 2020
December 31, 2019	USD/Brazilian Real	USD	$	0.5	4.0560	$	(6	)	January 24, 2020
December 31, 2019	USD/Euro	USD	$	28.0	1.1133	$	(253	)	January 24, 2020
December 31, 2019	USD/Brazilian Real	USD	$	0.7	4.0870	$	(13	)	January 24, 2020
December 31, 2018	USD/Euro	USD	$	20.0	1.1421	$	(97	)	January 25, 2019
December 31, 2018	USD/Chinese Yuan Renminbi	USD	$	27.0	6.8969	$	(116	)	January 25, 2019
December 31, 2018	USD/Chinese Yuan Renminbi	USD	$	5.0	6.9245	$	(41	)	January 25, 2019
December 31, 2018	USD/Brazilian Real	USD	$	1.0	3.8651	$	5		January 25, 2019


⁽¹⁾	Unrealized gains on foreign currency exchange contracts are recorded in prepaid expenses and other current assets. Unrealized losses on foreign currency exchange contracts are recorded in other accrued liabilities.

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5580258-113959

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109980867&loc=d3e41620-113959

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579245-113959

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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-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

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5579240-113959

+ Details

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Summarized Quarterly Financial Data

Summarized quarterly financial data is as follows:



	2019
(In thousands, except per share amounts)	March 31,			June 30,			September 30,		December 31,
Net sales	$	184,163		$	193,896		$	200,724	$	174,694
Gross profit	39,874			33,993			46,479		49,857
Operating income (loss)	1,663			(3,926		)	6,127		11,451
Net income (loss)	(1,005		)	(5,061		)	2,669		7,027

Earnings (loss) per share ⁽¹⁾:
Basic	$	(0.07	)	$	(0.37	)	$	0.19	$	0.50
Diluted	$	(0.07	)	$	(0.37	)	$	0.19	$	0.49



	2018
(In thousands, except per share amounts)	March 31,			June 30,			September 30,		December 31,
Net sales	$	164,698		$	162,523		$	182,717	$	170,303
Gross profit	37,202			26,759			40,316		37,527
Operating income (loss)	904			(9,870		)	4,729		2,572
Net income (loss)	(587		)	22,659			959		(11,107		)
Earnings (loss) per share ⁽¹⁾:
Basic	$	(0.04	)	$	1.61		$	0.07	$	(0.80	)
Diluted	$	(0.04	)	$	1.60		$	0.07	$	(0.80	)


⁽¹⁾	The earnings per common share calculations for each of the quarters were based upon the weighted average number of shares and share equivalents outstanding during each period, and the sum of the quarters may not be equal to the full year earnings per share amounts.

Summary of Significant Accounting Policies - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Jan. 01, 2019 USD ($)	Jan. 01, 2018 USD ($)
Accounting Policies [Line Items]
Accruals for discounts and rebates	$ 15,900	$ 14,600
Cumulative effect of the initial adoption of new accounting pronouncements					$ 4,084
Advertising costs	900	1,300	$ 1,100
Selling, general and administrative expenses	$ 125,476	119,654	127,476
Dividend yield	0.00%
Number of options to extend leases	2
Maturity of foreign currency exchange contracts	9 months
Operating lease right-of-use assets	$ 19,826
Operating lease obligations	4,903
Operating lease obligations	$ 15,639
Dividend Rate \| Performance-based warrants
Accounting Policies [Line Items]
Measurement input	0
Shipping and Handling
Accounting Policies [Line Items]
Selling, general and administrative expenses	$ 13,200	$ 12,200	$ 12,200
Minimum
Accounting Policies [Line Items]
Vesting period	1 year
Renewal term of operating leases	3 years
Estimated useful life of intangible assets	2 years
Maximum
Accounting Policies [Line Items]
Vesting period	4 years
Renewal term of operating leases	5 years
Estimated useful life of intangible assets	15 years
ASU 2014-09
Accounting Policies [Line Items]
Cumulative effect of the initial adoption of new accounting pronouncements					$ 4,100
ASU 2016-02
Accounting Policies [Line Items]
Operating lease right-of-use assets				$ 20,700
Operating lease obligations				3,300
Operating lease obligations				17,000
ASU 2016-02, Assets Reclassified Into Operating Lease, Right-Of-Use Asset
Accounting Policies [Line Items]
Operating lease right-of-use assets				2,500
ASU 2016-02, Liabilities Reclassified Into Operating Lease, Right-Of-Use Asset
Accounting Policies [Line Items]
Operating lease right-of-use assets				$ 2,300

Summary of Significant Accounting Policies - Estimated Useful Lives of Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Buildings \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	25 years
Buildings \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	33 years
Tooling and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Tooling and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Computer equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Furniture and fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Furniture and fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	8 years
Leasehold and building improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Leasehold and building improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Cash and Cash Equivalents - Cash and Cash Equivalents by Geographic Region (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 74,302	$ 53,207
United States
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	16,751	1,156
People's Republic of China (PRC)
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	13,700	20,885
Asia (excluding the PRC)
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	21,691	2,398
Europe
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	9,081	19,907
South America
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 13,079	$ 8,861

Revenue and Accounts Receivable, Net - Pattern of Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net sales	$ 174,694	$ 200,724	$ 193,896	$ 184,163	$ 170,303	$ 182,717	$ 162,523	$ 164,698	$ 753,477	$ 680,241	$ 695,790
Goods and services transferred at a point in time
Net sales									558,361	577,085
Goods and services transferred over time
Net sales									$ 195,116	$ 103,156

Revenue and Accounts Receivable, Net - Revenue from External Customers by Geographic Areas (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net sales	$ 174,694	$ 200,724	$ 193,896	$ 184,163	$ 170,303	$ 182,717	$ 162,523	$ 164,698	$ 753,477	$ 680,241	$ 695,790
United States
Net sales									407,291	315,214	345,838
Asia (excluding PRC)
Net sales									104,324	124,657	104,668
People’s Republic of China
Net sales									83,677	91,446	83,036
Europe
Net sales									94,491	85,228	79,183
Latin America
Net sales									30,006	30,954	54,113
Other
Net sales									$ 33,688	$ 32,742	$ 28,952

Revenue and Accounts Receivable, Net - Net Sales to Significant Customers (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue, Major Customer [Line Items]
Net sales	$ 174,694	$ 200,724	$ 193,896	$ 184,163	$ 170,303	$ 182,717	$ 162,523	$ 164,698	$ 753,477	$ 680,241	$ 695,790
Comcast Corporation
Revenue, Major Customer [Line Items]
Net sales									$ 119,561	$ 119,809	$ 159,829
Concentration risk percentage									15.90%	17.60%	23.00%
AT&T
Revenue, Major Customer [Line Items]
Net sales									$ 0	$ 0	$ 77,888
Concentration risk percentage									0.00%	0.00%	11.20%

Revenue and Accounts Receivable, Net - Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable, after Allowance for Credit Loss, Current [Abstract]
Trade receivables, gross	$ 130,888	$ 133,774
Allowance for doubtful accounts	(1,492)	(1,121)	$ (1,064)	$ (904)
Allowance for sales returns	(623)	(731)
Net trade receivables	128,773	131,922
Other	10,425	12,767
Accounts receivable, net	$ 139,198	$ 144,689

Revenue and Accounts Receivable, Net - Changes in the Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Schedule of Allowance for Doubtful Accounts
Balance at beginning of period	$ 1,121	$ 1,064	$ 904
Additions to costs and expenses	441	305	166
(Write-offs)/Foreign exchange effects	(70)	(248)	(6)
Balance at end of period	$ 1,492	$ 1,121	$ 1,064

Revenue and Accounts Receivable, Net - Trade Receivables Associated with Significant Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue, Major Customer [Line Items]
Accounts receivable, net	$ 139,198	$ 144,689
Trade Receivables \| Dish Network Corporation
Revenue, Major Customer [Line Items]
Accounts receivable, net	$ 14,677	$ 0
Concentration risk percentage	10.50%	0.00%

Inventories, Net and Significant Suppliers - Inventories, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 61,220	$ 68,834
Components	25,239	25,071
Work in process	1,526	5,577
Finished goods	68,175	50,006
Reserve for excess and obsolete inventory	(11,025)	(5,138)	$ (4,288)	$ (4,205)
Inventories, net	$ 145,135	$ 144,350

Inventories, Net and Significant Suppliers - Changes in Reserve for Excess and Obsolete Inventory (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Schedule of Reserve for Excess and Obsolete Inventory
Balance at beginning of period	$ 5,138	$ 4,288	$ 4,205
Additions charged to costs and expenses	12,792	6,702	3,685
Sell through	(1,500)	(1,825)	(1,242)
(Write-offs)/Foreign exchange effects	(5,405)	(4,027)	(2,360)
Balance at end of period	$ 11,025	$ 5,138	$ 4,288

Inventories, Net and Significant Suppliers - Purchases from Significant Suppliers (Details) - Texas Instruments - Supplier Concentration Risk - Inventory Purchases - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Purchases from significant supplier	$ 0	$ 0	$ 42,058
Concentration risk percentage	0.00%	0.00%	10.00%

Inventories, Net and Significant Suppliers - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Executive Vice President
Related Party Transactions [Line Items]
Ownership percentage in third party by executive	40.00%
Inventory Purchases \| Supplier Concentration Risk \| Affiliated Entity
Related Party Transactions [Line Items]
Inventory purchases form related party supplier		$ 1.1	$ 5.2
Zhejiang Zhen You Electronics Co. Ltd.
Related Party Transactions [Line Items]
Accounts payable	$ 11.4
Zhejiang Zhen You Electronics Co. Ltd. \| Accounts Payable \| Supplier Concentration Risk
Related Party Transactions [Line Items]
Concentration risk percentage	11.10%

Property, Plant, and Equipment, Net - Summary of Property, Plant, and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 222,388	$ 207,089
Accumulated depreciation	(135,254)	(116,805)
Property, plant and equipment, net, excluding construction in progress	87,134	90,284
Construction in progress	3,598	5,556
Total property, plant, and equipment, net	90,732	95,840
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	18,570	18,799
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	94,274	87,700
Construction in progress	1,428	2,444
Tooling
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	32,267	29,575
Construction in progress	759	1,581
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	37,527	34,486
Construction in progress	574	675
Software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	25,910	25,406
Construction in progress	518	352
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,905	2,572
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 9,935	$ 8,551

Property, Plant, and Equipment, Net - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 24,700	$ 26,400	$ 24,400
Net book value of asset	90,732	95,840
People's Republic of China (PRC)
Property, Plant and Equipment [Line Items]
Net book value of asset	61,700	76,400
Mexico
Property, Plant and Equipment [Line Items]
Net book value of asset	13,600	3,300
Disposed of by Sale \| People's Republic of China (PRC)
Property, Plant and Equipment [Line Items]
Impairment associated with closure and sale of factory	100	4,900
Tooling and Equipment \| Guangzhou Factory \| Disposed of by Sale
Property, Plant and Equipment [Line Items]
Impairment associated with closure and sale of factory		2,900
Factory Equipment \| Guangzhou Factory \| Disposed of by Sale
Property, Plant and Equipment [Line Items]
Impairment associated with closure and sale of factory	$ 100	$ 2,000

Property, Plant, and Equipment, Net - Construction in Progress (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Construction in progress	$ 3,598	$ 5,556
Machinery and equipment
Property, Plant and Equipment [Line Items]
Construction in progress	1,428	2,444
Tooling and equipment
Property, Plant and Equipment [Line Items]
Construction in progress	759	1,581
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Construction in progress	574	675
Software
Property, Plant and Equipment [Line Items]
Construction in progress	518	352
Other
Property, Plant and Equipment [Line Items]
Construction in progress	$ 319	$ 504

Property, Plant, and Equipment, Net - Long-Lived Tangible Assets by Geographic Areas (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Long-lived tangible assets	$ 92,895	$ 100,455
United States
Property, Plant and Equipment [Line Items]
Long-lived tangible assets	13,016	14,504
People's Republic of China
Property, Plant and Equipment [Line Items]
Long-lived tangible assets	62,148	79,382
Mexico
Property, Plant and Equipment [Line Items]
Long-lived tangible assets	13,673	3,362
All other countries
Property, Plant and Equipment [Line Items]
Long-lived tangible assets	$ 4,058	$ 3,207

Goodwill and Intangible Assets, Net - Changes in the Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule of Goodwill
Balance	$ 48,485	$ 48,651
Foreign exchange effects	(38)	(166)
Balance	$ 48,447	$ 48,485

Goodwill and Intangible Assets, Net - Components of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 64,708	$ 62,924
Accumulated amortization	(44,878)	(38,554)
Intangible assets, net	19,830	24,370
Gross value of fully amortized intangible assets	$ 7,400	7,100
Minimum
Finite-Lived Intangible Assets, Net [Abstract]
Estimated useful life of intangible assets	2 years
Maximum
Finite-Lived Intangible Assets, Net [Abstract]
Estimated useful life of intangible assets	15 years
Distribution rights (10 years)
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 322	329
Accumulated amortization	(210)	(188)
Intangible assets, net	$ 112	141
Estimated useful life of intangible assets	10 years
Patents (10 years)
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 16,587	14,560
Accumulated amortization	(6,491)	(5,704)
Intangible assets, net	$ 10,096	8,856
Estimated useful life of intangible assets	10 years
Trademarks and trade names (10 years)
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 2,785	2,786
Accumulated amortization	(2,205)	(1,900)
Intangible assets, net	$ 580	886
Estimated useful life of intangible assets	10 years
Developed and core technology (5-15 years)
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 12,480	12,560
Accumulated amortization	(10,016)	(8,087)
Intangible assets, net	$ 2,464	4,473
Developed and core technology (5-15 years) \| Minimum
Finite-Lived Intangible Assets, Net [Abstract]
Estimated useful life of intangible assets	5 years
Developed and core technology (5-15 years) \| Maximum
Finite-Lived Intangible Assets, Net [Abstract]
Estimated useful life of intangible assets	15 years
Capitalized software development costs (2 years)
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 0	155
Accumulated amortization	0	0
Intangible assets, net	$ 0	155
Estimated useful life of intangible assets	2 years
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 32,534	32,534
Accumulated amortization	(25,956)	(22,675)
Intangible assets, net	$ 6,578	$ 9,859
Customer relationships \| Minimum
Finite-Lived Intangible Assets, Net [Abstract]
Estimated useful life of intangible assets	10 years
Customer relationships \| Maximum
Finite-Lived Intangible Assets, Net [Abstract]
Estimated useful life of intangible assets	15 years

Goodwill and Intangible Assets, Net - Amortization Expense by Income Statement Caption (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 7,192	$ 7,184	$ 6,956
Cost of sales
Finite-Lived Intangible Assets [Line Items]
Amortization expense	0	103	184
Selling, general and administrative expenses
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 7,192	$ 7,081	$ 6,772

Goodwill and Intangible Assets, Net - Estimated Future Annual Amortization Expense Related to Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule of Estimated Future Amortization expense
2020	$ 6,101
2021	2,531
2022	2,500
2023	2,354
2024	1,774
Thereafter	4,570
Intangible assets, net	$ 19,830	$ 24,370
Weighted Average
Schedule of Estimated Future Amortization expense
Remaining weighted average amortization period	5 years 3 months 12 days

Line of Credit (Details) - USD ($)	12 Months Ended
Line of Credit (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jul. 01, 2019	Jun. 30, 2019
Line of Credit Facility [Line Items]
Amount outstanding under line of credit	$ 68,000,000	$ 101,500,000
Interest expense on borrowings	$ 4,300,000	$ 5,000,000	$ 2,700,000
Line of Credit \| US Bank
Line of Credit Facility [Line Items]
Effective interest rate	3.03%
Commitment fees	$ 0
Line of Credit \| US Bank \| LIBOR \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.25%
Line of Credit \| US Bank \| LIBOR \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.75%
Line of Credit \| US Bank \| Base Rate \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.00%
Line of Credit \| US Bank \| Base Rate \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
Line of Credit \| US Bank \| Enson
Line of Credit Facility [Line Items]
Ownership interest used to secure obligations	65.00%
Line of Credit \| Second Amended Credit Agreement
Line of Credit Facility [Line Items]
Maximum borrowing capacity				$ 125,000,000.0	$ 130,000,000.0
Letter of Credit
Line of Credit Facility [Line Items]
Letter of credit outstanding amount	$ 2,700,000

Income Taxes - Pre-Tax Income (Loss) by Jurisdiction (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Domestic operations	$ (28,929)	$ (28,482)	$ (12,852)
Foreign operations	39,331	54,648	20,140
Income before provision for income taxes	$ 10,402	$ 26,166	$ 7,288

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current tax expense:
U.S. federal	$ (188)	$ (1,074)	$ 3,406
State and local	82	83	72
Foreign	8,217	10,829	8,304
Total current	8,111	9,838	11,782
Deferred tax (benefit) expense:
U.S. federal	0	3,961	9,495
State and local	0	1,930	(369)
Foreign	(1,339)	(1,487)	(3,297)
Total deferred	(1,339)	4,404	5,829
Total provision for income taxes	$ 6,772	$ 14,242	$ 17,611

Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Inventory reserves	$ 2,887	$ 1,428
Capitalized research costs	0	22
Capitalized inventory costs	3,156	1,541
Net operating losses	2,644	2,810
Acquired tangible assets	71	1,204
Accrued liabilities	4,070	1,090
Income tax credits	11,800	10,020
Operating lease obligations	7,878
Stock-based compensation	4,018	3,181
Amortization of intangible assets	2,169	1,135
Total deferred tax assets	38,693	22,431
Deferred tax liabilities:
Depreciation	426	661
Allowance for doubtful accounts	(270)	(739)
Right of use assets	(7,480)
Other	(3,866)	(4,189)
Total deferred tax liabilities	(11,190)	(4,267)
Net deferred tax assets before valuation allowance	27,503	18,164
Less: Valuation allowance	(24,797)	(17,261)
Net deferred tax assets	$ 2,706	$ 903

Income Taxes - Reconciliation of Tax Provision at Statutory U.S. Rate to Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Tax provision at statutory U.S. rate	$ 2,185	$ 5,495	$ 2,551
Increase (decrease) in tax provision resulting from:
State and local taxes, net	(1,903)	(1,792)	(733)
Foreign tax rate differential	(1,810)	(2,079)	(296)
Foreign undistributed earnings, net of credits	1,181	5,329	14,211
Nondeductible items	1,236	1,197	891
Federal research and development credits	(884)	(713)	(620)
Non-territorial income	(1,806)	(1,079)	(1,517)
Withholding tax	1,082	5,454	1,078
Uncertain tax positions	(294)	(159)	1,344
Stock-based compensation	262	213	479
Federal tax rate change	(412)	466	686
Valuation allowance	7,524	8,057	149
Foreign permanent benefit	(856)	(7,077)	(451)
Provision to return	584	0	0
Other	683	930	(161)
Total provision for income taxes	$ 6,772	$ 14,242	$ 17,611

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
Income Taxes - Narrative (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Line Items]
Valuation allowance	$ 24,797,000	$ 17,261,000
Increase in valuation allowance	7,500,000	8,500,000
Unrecognized tax benefits including interest and penalties	4,300,000	4,600,000
Interest and penalties	200,000	500,000	$ 500,000
Unrecognized tax benefits that would impact effective tax rate	4,300,000	4,300,000	5,300,000
Decrease in unrecognized tax benefits is reasonably possible in next 12 months	200,000
Transition tax liability	$ 1,100,000		2,200,000
Remaining payment period for transition tax liability	5 years
Federal income tax rate	21.00%
Provisional amount recorded upon remeasurement of deferred tax assets and liabilities			2,300,000
Adjustment to provisional amount recorded upon remeasurement of deferred tax assets and liabilities		300,000
GILTI deferred amounts			$ 0
Deferred tax liability related to state tax liabilities on future distributions	$ 1,700,000	$ 1,200,000
Federal
Income Taxes [Line Items]
Valuation allowance	5,800,000
State
Income Taxes [Line Items]
Net operating losses	26,200,000
Valuation allowance	1,000,000
Foreign
Income Taxes [Line Items]
Net operating losses	3,300,000
Valuation allowance	300,000
Research & Experimentation \| Federal
Income Taxes [Line Items]
Income tax credit carryforwards	1,500,000
Research & Experimentation \| State
Income Taxes [Line Items]
Income tax credit carryforwards	$ 10,200,000

Income Taxes - Changes to Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Changes to gross unrecognized tax benefits:
Balance at beginning of period	$ 4,040	$ 5,081	$ 3,622
Additions as a result of tax provisions taken during the current year	473	702	1,489
Foreign currency translation	(100)	(51)
Foreign currency translation			90
Lapse in statute of limitations	(92)	(80)	(141)
Settlements	(227)	(1,612)	0
Other	0	0	21
Balance at end of period	$ 4,094	$ 4,040	$ 5,081

Accrued Compensation (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Components of Accrued Compensation
Accrued social insurance	$ 16,588	$ 16,735
Accrued salary/wages	7,465	8,783
Accrued vacation/holiday	2,766	2,954
Accrued bonus	13,965	2,361
Accrued commission	1,283	1,432
Other accrued compensation	1,601	1,700
Total accrued compensation	$ 43,668	$ 33,965

Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Contract liabilities	$ 1,840	$ 2,592
Duties	3,731	4,865
Freight and handling fees	3,769	3,217
Operating lease obligations	4,903
Product warranty claim costs	1,514	276
Professional fees	2,833	1,930
Sales taxes and VAT	3,926	1,050
Short-term contingent consideration	5,428	4,190
Other	7,501	5,891
Total other accrued liabilities	$ 35,445	$ 24,011

Leases - Narrative (Details) $ in Thousands	3 Months Ended	12 Months Ended
Leases - Narrative (Details) $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Operating Leased Assets [Line Items]
Rent expense			$ 4,900	$ 4,200
Impairment of ROU asset	$ 800
Short-term lease costs		$ 1,300
Number of operating leases not yet commenced	1	1
Initial lease liability of operating leases that have not yet commenced	$ 1,600	$ 1,600
Term of operating lease that has not yet commenced	5 years	5 years
Liability related to rent escalations			1,100
Allowance for moving expenses and tenant improvements			1,800
Operating lease right-of-use assets	$ 19,826	$ 19,826
Prepaid lease assets, remaining amortization period	4 years 3 months 18 days	4 years 3 months 18 days
Net book value of asset	$ 90,732	$ 90,732	$ 95,840
Minimum
Operating Leased Assets [Line Items]
Recognition period for rent expense			48 months
Maximum
Operating Leased Assets [Line Items]
Recognition period for rent expense			125 months
Yangzhou
Operating Leased Assets [Line Items]
Operating lease right-of-use assets	$ 2,400	$ 2,400
Prepaid lease assets, remaining amortization period	39 years	39 years
Yangzhou \| Buildings on Prepaid Land
Operating Leased Assets [Line Items]
Net book value of asset	$ 17,100	$ 17,100
Remaining depreciable period of asset		20 years
Property Subject to Rent Escalations \| Maximum
Operating Leased Assets [Line Items]
Lessee term of contract	41 years	41 years

Leases - Lease Balances within the Consolidated Balance Sheet (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Assets:
Operating lease right-of-use assets	$ 19,826
Liabilities:
Other accrued liabilities	4,903
Long-term operating lease obligations	15,639
Total lease liabilities	$ 20,542

Leases - Operating Lease Expense, Operating lease Cash Flows and Supplemental Cash flow Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Lessee, Lease, Description [Line Items]
Operating lease expense	$ 6,334
Operating cash outflows from operating leases	6,617
Operating lease right-of-use assets obtained in exchange for lease obligations	4,302
Cost of sales
Lessee, Lease, Description [Line Items]
Operating lease expense	1,945
Selling, general and administrative expenses
Lessee, Lease, Description [Line Items]
Operating lease expense	$ 4,389

Leases - Lease Terms and Discount Rates (Details)	Dec. 31, 2019
Leases [Abstract]
Weighted average lease liability term (in years)	4 years 3 months 18 days
Weighted average discount rate	4.50%

Leases - Reconciliation of the Undiscounted Cash Flows for Each of the First Five Years and Thereafter to Operating Lease Liabilities (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Leases [Abstract]
2020	$ 5,800
2021	6,120
2022	5,103
2023	2,331
2024	1,341
Thereafter	2,041
Total lease payments	22,736
Less: imputed interest	(2,194)
Lease liabilities	$ 20,542

Commitments and Contingencies - Changes in the Liability for Product Warranty Claim Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Changes in the liability for product warranty claim costs
Balance at beginning of period	$ 276	$ 339	$ 134
Accruals for warranties issued during the period	1,742	787	312
Settlements (in cash or in kind) during the period	(504)	(850)	(107)
Balance at end of period	$ 1,514	$ 276	$ 339

Commitments and Contingencies - Restructuring Activities and Sale of Guangzhou Factory (Details) $ in Thousands, ¥ in Millions		12 Months Ended
	Jun. 26, 2018 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Apr. 26, 2018 USD ($)	Apr. 26, 2018 CNY (¥)	Apr. 23, 2018 USD ($)	Apr. 23, 2018 CNY (¥)	Sep. 26, 2016 CNY (¥)
Restructuring Cost and Reserve [Line Items]
Nonrefundable deposit					$ 5,100	¥ 34
Consideration receivable upon government approvals					35,800	237
Escrow deposit					$ 10,300	¥ 68
Gain on sale of Guangzhou factory	$ 37,000	$ 0	$ 36,978	$ 0
Net gain on disposal	$ 32,100
Guangzhou Factory \| Disposed of by Sale
Restructuring Cost and Reserve [Line Items]
Consideration received in sale							$ 51,400	¥ 339	¥ 320
Escrow deposit as percentage of purchase price		10.00%

Commitments and Contingencies - Other Restructuring Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Severance costs	$ 0.4	$ 0.9

Commitments and Contingencies - Litigation (Details) - Pending Litigation			1 Months Ended
	Sep. 05, 2018 patent	Jun. 10, 2015 product subsidiary patent customer	Sep. 30, 2015 patent
UEBV Lawsuit
Contingencies [Line Items]
Number of subsidiaries named in lawsuit \| subsidiary		1
Number of customers named in lawsuit \| customer		1
Number of products named in lawsuit \| product		1
UEBV Lawsuit \| Design Patents
Contingencies [Line Items]
Number of patents allegedly infringed upon		2
UEBV Lawsuit \| Utility Patent
Contingencies [Line Items]
Number of patents allegedly infringed upon		1	1
Roku Lawsuit \| Utility Patent
Contingencies [Line Items]
Number of patents allegedly infringed upon	9

Commitments and Contingencies - Defined Benefit Plan (Details) - India subsidiary	12 Months Ended
	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Percentage of employees eligible for benefits	49.00%
Minimum service period of employees to be eligible under plan	5 years
Number of days salary payable under termination, resignation, or retirement	15 days

Treasury Stock - Narrative (Details) - USD ($)	Mar. 10, 2020	Dec. 31, 2019	Oct. 30, 2018
Equity, Class of Treasury Stock [Line Items]
Share value available for repurchase		$ 3,900,000
Share Repurchase Program - Authorized October 30, 2018
Equity, Class of Treasury Stock [Line Items]
Amount of common stock authorized for purchase under repurchase plan			$ 5,000,000.0
Share Repurchase Program - Authorized March 10, 2020 \| Subsequent Event
Equity, Class of Treasury Stock [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	300,000

Treasury Stock - Repurchased Shares of Common Stock (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Shares repurchased (in shares)	58	413	680
Cost of shares repurchased	$ 1,928	$ 13,824	$ 39,085

Stock-Based Compensation - Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 8,845	$ 8,820	$ 11,943
Income tax benefit	1,877	1,870	2,954
Cost of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	139	84	71
Research and development expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	1,096	744	551
Selling, general and administrative expenses \| Employees
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	6,431	6,491	7,368
Selling, general and administrative expenses \| Outside directors
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 1,179	$ 1,501	$ 3,953

Stock-Based Compensation - Assumptions Used and Weighted Average Fair Value of Stock Option Grants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement [Abstract]
Weighted average fair value of grants (in dollars per share)	$ 11.51	$ 14.26	$ 19.61
Risk-free interest rate	2.38%	2.51%	1.75%
Expected volatility	41.73%	33.09%	34.25%
Expected life in years	4 years 7 months 6 days	4 years 6 months 11 days	4 years 6 months 7 days

Stock-Based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Number of Options
Outstanding at beginning of the year (in shares)	597	520	652
Granted (in shares)	170	119	92
Exercised (in shares)	(22)	(35)	(56)
Forfeited/canceled/expired (in shares)	0	(7)	(168)
Outstanding at end of the year (in shares)	745	597	520
Vested and expected to vest at the end of the year (in shares)	745	597	520
Exercisable at the end of the year (in shares)	517	430	381
Weighted-Average Exercise Price
Outstanding at beginning of the year (in dollars per share)	$ 44.27	$ 42.56	$ 39.27
Granted (in dollars per share)	30.08	44.95	62.70
Exercised (in dollars per share)	20.34	24.67	25.72
Forfeited/canceled/expired (in dollars per share)	0.00	27.74	46.44
Outstanding at end of the year (in dollars per share)	41.73	44.27	42.56
Vested and expected to vest at the end of the year (in dollars per share)	41.73	44.27	42.56
Exercisable at the end of the year (in dollars per share)	$ 44.95	$ 42.30	$ 36.39
Weighted-Average Remaining Contractual Term and Aggregate Intrinsic Value
Outstanding at end of the year	3 years 11 months 19 days	4 years 29 days	4 years 3 months
Vested and expected to vest at the end of the year	3 years 11 months 19 days	4 years 29 days	4 years 3 months
Exercisable at the end of the year	3 years 4 days	3 years 5 months 5 days	3 years 8 months 19 days
Exercised	$ 569	$ 744	$ 2,140
Outstanding at end of the year	9,798	758	5,607
Vested and expected to vest at the end of the year	9,798	758	5,607
Exercisable at the end of the year	$ 5,636	$ 758	$ 5,607

Stock-Based Compensation - Narrative (Details) - USD ($)		12 Months Ended
	Feb. 12, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds from stock options exercised		$ 448,000	$ 864,000	$ 1,442,000
Tax benefit from stock options exercised		$ 10,000	$ 200,000	$ 700,000
Options granted (in shares)		170,000	119,000	92,000
Restricted stock granted (in shares)		268,000	167,000	133,000
Restricted stock vested (in shares)		141,000	109,000	119,000
Term of plans / awards		10 years
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Modification expense		$ 0	$ 0	$ 0
Unrecognized pre-tax stock-based compensation expense		$ 2,200,000
Unrecognized pre-tax stock-based compensation expense, period for recognition		1 year 10 months 24 days
Term of plans / awards		10 years
Stock Options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Stock Options \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
Non-Vested Restricted Stock Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized pre-tax stock-based compensation expense		$ 7,200,000
Unrecognized pre-tax stock-based compensation expense, period for recognition		1 year 8 months 12 days
Non-Vested Restricted Stock Award \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		1 year
Non-Vested Restricted Stock Award \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Stock Appreciation Rights and Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted to date (in shares)		0
Certain Executive Employees \| Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	108,755
Certain Executive Employees \| Stock Options \| Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Grant date fair value of stock options	$ 1,900,000
Certain Executive Employees \| Stock Options \| Vesting on February 13, 2020 \| Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights percentage	33.33%
Certain Executive Employees \| Stock Options \| Vesting Quarterly Thereafter \| Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights percentage	8.33%
Certain Executive Employees \| Non-Vested Restricted Stock Award \| Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted stock granted (in shares)	41,695
Grant date fair value of restricted stock	$ 1,900,000
Certain Executive Employees \| Non-Vested Restricted Stock Award \| Vesting on February 13, 2020 \| Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights percentage	33.33%
Certain Executive Employees \| Non-Vested Restricted Stock Award \| Vesting Quarterly Thereafter \| Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights percentage	8.33%

Stock-Based Compensation - Significant Option Groups Outstanding and Related Weighted Average Exercise Price and Life Information (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Options Outstanding
Number outstanding (in shares)	745	597	520	652
Weighted-average remaining contractual term (in years)	3 years 11 months 19 days	4 years 29 days	4 years 3 months
Weighted average exercise price (in dollars per share)	$ 41.73	$ 44.27	$ 42.56	$ 39.27
Options Exercisable
Number exercisable (in shares)	517	430	381
Weighted-average exercise price (in dollars per share)	$ 44.95	$ 42.30	$ 36.39
$19.25 to $27.07
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices, lower range limit (in dollars per share)	19.25
Range of exercise prices, upper range limit (in dollars per share)	$ 27.07
Options Outstanding
Number outstanding (in shares)	263
Weighted-average remaining contractual term (in years)	4 years 8 months 19 days
Weighted average exercise price (in dollars per share)	$ 23.83
Options Exercisable
Number exercisable (in shares)	112
Weighted-average exercise price (in dollars per share)	$ 19.49
$35.28 to $44.95
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices, lower range limit (in dollars per share)	35.28
Range of exercise prices, upper range limit (in dollars per share)	$ 44.95
Options Outstanding
Number outstanding (in shares)	200
Weighted-average remaining contractual term (in years)	3 years 6 months
Weighted average exercise price (in dollars per share)	$ 41.04
Options Exercisable
Number exercisable (in shares)	150
Weighted-average exercise price (in dollars per share)	$ 39.75
$51.38 to $65.54
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices, lower range limit (in dollars per share)	51.38
Range of exercise prices, upper range limit (in dollars per share)	$ 65.54
Options Outstanding
Number outstanding (in shares)	282
Weighted-average remaining contractual term (in years)	3 years 7 months 13 days
Weighted average exercise price (in dollars per share)	$ 58.85
Options Exercisable
Number exercisable (in shares)	255
Weighted-average exercise price (in dollars per share)	$ 59.21

Stock-Based Compensation - Non-Vested Restricted Stock Awards Activity (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Shares (in 000’s)
Non-vested at beginning of period (in shares)	204	162	153
Granted (in shares)	268	167	133
Vested (in shares)	(141)	(109)	(119)
Forfeited (in shares)	(21)	(16)	(5)
Non-vested at end of period (in shares)	310	204	162
Weighted-Average Grant Date Fair Value
Non-vested at beginning of the year (in dollars per share)	$ 49.23	$ 61.19	$ 57.43
Granted (in dollars per share)	30.67	42.65	64.14
Vested (in dollars per share)	47.26	56.16	59.67
Forfeited (in dollars per share)	35.78	54.16	60.11
Non-vested at end of the year (in dollars per share)	$ 34.99	$ 49.23	$ 61.19

Stock-Based Compensation - Detailed Information Regarding Active Stock Incentive Plans (Details)	Dec. 31, 2019 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining shares available for grant under the plan (in shares)	544,092
Outstanding shares granted under the plan (in shares)	1,055,366
2003 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Initial shares available for grant under the plan (in shares)	1,000,000
Remaining shares available for grant under the plan (in shares)	0
Outstanding shares granted under the plan (in shares)	14,391
2006 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Initial shares available for grant under the plan (in shares)	1,000,000
Remaining shares available for grant under the plan (in shares)	0
Outstanding shares granted under the plan (in shares)	28,945
2010 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Initial shares available for grant under the plan (in shares)	1,000,000
Remaining shares available for grant under the plan (in shares)	0
Outstanding shares granted under the plan (in shares)	198,971
2014 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Initial shares available for grant under the plan (in shares)	1,100,000
Remaining shares available for grant under the plan (in shares)	0
Outstanding shares granted under the plan (in shares)	413,333
2018 Equity and Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Initial shares available for grant under the plan (in shares)	1,000,000
Remaining shares available for grant under the plan (in shares)	544,092
Outstanding shares granted under the plan (in shares)	399,726

Performance-Based Common Stock Warrants - Narrative (Details)		24 Months Ended
	Mar. 09, 2016 USD ($) vesting_period $ / shares shares	Dec. 31, 2019 USD ($) shares	Dec. 31, 2017 shares
Class of Warrant or Right [Line Items]
Aggregate unrecognized estimated fair value of unvested warrants \| $		$ 3,900,000
Common Stock Purchase Warrants
Class of Warrant or Right [Line Items]
Number of shares called by warrants (in shares)	725,000
Exercise price of warrants (in dollars per share) \| $ / shares	$ 54.55
Number of vesting periods \| vesting_period	3
Term of successive vesting periods	2 years
Vesting period one	2 years
Number of vested warrants outstanding (in shares)		275,000
Unearned underlying shares (in shares)		225,000
Common Stock Purchase Warrants \| Supply Threshold
Class of Warrant or Right [Line Items]
Aggregate level of purchases, $260 million threshold \| $	$ 260,000,000
Aggregate level of purchases, $340 million threshold \| $	340,000,000
Supply threshold amount \| $	$ 340,000,000
Comcast \| Common Stock Purchase Warrants
Class of Warrant or Right [Line Items]
Number of warrants vested in period (in shares)		100,000	175,000
Maximum warrants available to vest (in shares)		250,000	250,000

Performance-Based Common Stock Warrants - Purchase Level and Number of Warrants to Vest (Details) - Common Stock Purchase Warrants - Supply Threshold	Mar. 09, 2016 USD ($) shares
Class of Warrant or Right [Line Items]
Aggregate level of purchases, threshold one \| $	$ 260,000,000
Aggregate level of purchases, threshold two \| $	300,000,000
Aggregate level of purchases, threshold three \| $	$ 340,000,000
Incremental Warrants That Will Vest January 1, 2016 - December 31, 2017
$260 million threshold (in shares)	100,000
$300 million threshold (in shares)	75,000
$340 million threshold (in shares)	75,000
Maximum Potential Warrants Earned by Comcast (in shares)	250,000
Incremental Warrants That Will Vest January 1, 2018 - December 31, 2019
$260 million threshold (in shares)	100,000
$300 million threshold (in shares)	75,000
$340 million threshold (in shares)	75,000
Maximum Potential Warrants Earned by Comcast (in shares)	250,000
Incremental Warrants That Will Vest January 1, 2020 - December 31, 2021
$260 million threshold (in shares)	75,000
$300 million threshold (in shares)	75,000
$340 million threshold (in shares)	75,000
Maximum Potential Warrants Earned by Comcast (in shares)	225,000

Performance-Based Common Stock Warrants - Assumptions Used in Valuation and Weighted Average Fair Value of Warrants (Details) - Performance-based warrants	Dec. 31, 2019 $ / shares	Dec. 31, 2018 $ / shares
Class of Warrant or Right [Line Items]
Fair value (in dollars per share)	$ 21.60	$ 3.45
Price of Universal Electronics Inc. common stock (in dollars per share)	$ 58.01	$ 24.81
Risk free interest rate
Class of Warrant or Right [Line Items]
Measurement input	0.0165	0.0249
Expected life in years	3 years 1 month 17 days	4 years
Expected price volatility
Class of Warrant or Right [Line Items]
Measurement input	0.4890	0.4316

Performance-Based Common Stock Warrants - Impact to Net Sales in Connection with Warrants and Related Income Tax Benefit (Details) - Performance-based warrants - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Class of Warrant or Right [Line Items]
Reduction to net sales	$ 1,997	$ 163	$ 683
Income tax benefit	$ 498	$ 41	$ 255

Other Income (Expense), Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Income and Expenses [Abstract]
Net gain (loss) on foreign currency exchange contracts	$ (62)	$ 545	$ (3,603)
Net gain (loss) on foreign currency exchange transactions	(870)	(4,987)	2,174
Other income (expense)	(63)	(15)	581
Other income (expense), net	$ (995)	$ (4,457)	$ (848)

Earnings (Loss) Per Share - Calculation of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
BASIC
Net income (loss)	$ 7,027	$ 2,669	$ (5,061)	$ (1,005)	$ (11,107)	$ 959	$ 22,659	$ (587)	$ 3,630	$ 11,924	$ (10,323)
Weighted-average common shares outstanding (in shares)									13,879	13,948	14,351
Basic earnings (loss) per share (in dollars per share)	$ 0.50	$ 0.19	$ (0.37)	$ (0.07)	$ (0.80)	$ 0.07	$ 1.61	$ (0.04)	$ 0.26	$ 0.85	$ (0.72)
DILUTED
Net income (loss)	$ 7,027	$ 2,669	$ (5,061)	$ (1,005)	$ (11,107)	$ 959	$ 22,659	$ (587)	$ 3,630	$ 11,924	$ (10,323)
Weighted-average common shares outstanding (in shares)									13,879	13,948	14,351
Dilutive effect of stock options, restricted stock and common stock warrants (in shares)									230	112	0
Weighted-average common shares outstanding on a diluted basis (in shares)									14,109	14,060	14,351
Diluted earnings (loss) per share (in dollars per share)	$ 0.49	$ 0.19	$ (0.37)	$ (0.07)	$ (0.80)	$ 0.07	$ 1.60	$ (0.04)	$ 0.26	$ 0.85	$ (0.72)

- Definition

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

+ References

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-Name Accounting Standards Codification
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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Earnings (Loss) Per Share - Securities Excluded from the Computation of Diluted Earnings (Loss) Per Common Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per common share (in shares)	371	390	648
Restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per common share (in shares)	67	118	221
Performance-based warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from computation of earnings per common share (in shares)	188	175	69

Derivatives - Total Net Fair Value of Derivatives (Details) - Foreign Currency Exchange Contracts - Measured on a Recurring Basis - Not designated as hedging instrument - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Total Balance
Derivatives, Fair Value [Line Items]
Foreign currency exchange contracts	$ (172)	$ (249)
Level 1
Derivatives, Fair Value [Line Items]
Foreign currency exchange contracts	0	0
Level 2
Derivatives, Fair Value [Line Items]
Foreign currency exchange contracts	(172)	(249)
Level 3
Derivatives, Fair Value [Line Items]
Foreign currency exchange contracts	$ 0	$ 0

Derivatives - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Derivatives - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivative Instruments, Gain (Loss) [Line Items]
Net gain (loss) on foreign currency exchange contracts	$ (62)	$ 545	$ (3,603)
Not Designated as Hedging Instrument \| Foreign Currency Exchange Contracts \| Other Income (Expense), Net
Derivative Instruments, Gain (Loss) [Line Items]
Net gain (loss) on foreign currency exchange contracts	$ (100)	$ 500	$ (3,600)

Derivatives - Foreign Currency Exchange Contracts (Details) - Not designated as hedging instrument $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($) $ / € $ / ¥ $ / R$	Dec. 31, 2018 USD ($) $ / € ¥ / $ $ / R$
Euro
Derivative [Line Items]
Notional Value	$ 28,000	$ 20,000
Forward rate \| $ / €	1.1133	1.1421
Unrealized gain (loss) recorded at balance sheet date	$ (253)	$ (97)
Chinese Yuan
Derivative [Line Items]
Notional Value	$ 35,000
Forward rate \| $ / ¥	6.9867
Unrealized gain (loss) recorded at balance sheet date	$ 100
Chinese Yuan \| USD/Chinese Yuan Renminbi
Derivative [Line Items]
Notional Value		$ 27,000
Forward rate \| ¥ / $		6.8969
Unrealized gain (loss) recorded at balance sheet date		$ (116)
Chinese Yuan \| USD/Chinese Yuan
Derivative [Line Items]
Notional Value		$ 5,000
Forward rate \| ¥ / $		6.9245
Unrealized gain (loss) recorded at balance sheet date		$ (41)
Brazilian Real
Derivative [Line Items]
Notional Value		$ 1,000
Forward rate \| $ / R$		3.8651
Unrealized gain (loss) recorded at balance sheet date		$ 5
Brazilian Real \| USD/Brazilian Real
Derivative [Line Items]
Notional Value	$ 500
Forward rate \| $ / R$	4.0560
Unrealized gain (loss) recorded at balance sheet date	$ (6)
Brazilian Real \| USD/Brazilian Real
Derivative [Line Items]
Notional Value	$ 700
Forward rate \| $ / R$	4.0870
Unrealized gain (loss) recorded at balance sheet date	$ (13)

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Percent of employer matching contribution	50.00%
Maximum percent of annual employer matched contribution per employee	15.00%
Company contributions expense	$ 0.9	$ 1.1	$ 0.6

Business Combinations (Details) $ / shares in Units, $ in Thousands		12 Months Ended
	Apr. 06, 2017 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($) $ / shares
Business Acquisition [Line Items]
Cash paid		$ 0	$ 0	$ 8,894
Long-term contingent consideration		4,349	8,435
Residential Control Systems
Business Acquisition [Line Items]
Purchase price	$ 12,600
Cash paid	8,900
Contingent consideration	3,700
Acquisition costs				100
Net sales		3,900	5,100	3,500
Net losses		2,400	200	400
Additional earnout payments	$ 10,000	500
Long-term contingent consideration		$ 200	$ 700
Pro forma net sales				696,400
Pro forma net income (loss)				$ (10,500)
Basic earnings (loss) per share (in dollars per share) \| $ / shares				$ (0.73)
Diluted earnings (loss) per share (in dollars per share) \| $ / shares				$ (0.73)
Increase (decrease) in amortization expense, net				$ 25
Residential Control Systems \| Discount Rate \| Income Valuation Approach
Business Acquisition [Line Items]
Measurement input	0.248

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 174,694	$ 200,724	$ 193,896	$ 184,163	$ 170,303	$ 182,717	$ 162,523	$ 164,698	$ 753,477	$ 680,241	$ 695,790
Gross profit	49,857	46,479	33,993	39,874	37,527	40,316	26,759	37,202	170,203	141,804	165,707
Operating income (loss)	11,451	6,127	(3,926)	1,663	2,572	4,729	(9,870)	904	15,315	(1,665)	10,670
Net income (loss)	$ 7,027	$ 2,669	$ (5,061)	$ (1,005)	$ (11,107)	$ 959	$ 22,659	$ (587)	$ 3,630	$ 11,924	$ (10,323)
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.50	$ 0.19	$ (0.37)	$ (0.07)	$ (0.80)	$ 0.07	$ 1.61	$ (0.04)	$ 0.26	$ 0.85	$ (0.72)
Diluted (in dollars per share)	$ 0.49	$ 0.19	$ (0.37)	$ (0.07)	$ (0.80)	$ 0.07	$ 1.60	$ (0.04)	$ 0.26	$ 0.85	$ (0.72)

- Definition

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

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Label	Element	Value
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 282,019,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	257,633,000
Adjustments to Additional Paid in Capital, Warrant Issued	us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued	683,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	648,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	6,222,000
Shares Issued To Directors, Value	ueic_SharesIssuedToDirectorsValue	0
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	1,442,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	11,943,000
Common Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	236,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	238,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	$ 1,000
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation	99,000
Shares Issued to Directors Shares	ueic_SharesIssuedToDirectorsShares	30,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised	56,000
Shares, Outstanding	us-gaap_SharesOutstanding	23,575,000
Shares, Outstanding	us-gaap_SharesOutstanding	23,760,000
Shares Issued To Directors, Value	ueic_SharesIssuedToDirectorsValue	$ 0
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	1,000
AOCI Attributable to Parent [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(22,821,000)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(16,599,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	6,222,000
Treasury Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(222,980,000)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(262,065,000)
Treasury Stock, Value, Acquired, Cost Method	us-gaap_TreasuryStockValueAcquiredCostMethod	$ 39,085,000
Shares, Outstanding	us-gaap_SharesOutstanding	(9,023,000)
Shares, Outstanding	us-gaap_SharesOutstanding	(9,703,000)
Treasury Stock, Shares, Acquired	us-gaap_TreasuryStockSharesAcquired	680,000
Additional Paid-in Capital [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 250,481,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	265,195,000
Adjustments to Additional Paid in Capital, Warrant Issued	us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued	683,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation	647,000
Shares Issued To Directors, Value	ueic_SharesIssuedToDirectorsValue	0
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	1,441,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	11,943,000
Retained Earnings [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	277,103,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	270,864,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(10,323,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 4,084,000