B456 SYSTEMS, INC. | 2011 | FY |

The following table presents production start-up expenditures included in the Company's consolidated statements of operations (in thousands):

	Year Ended December 31,

Production start-up expenditures	2009		2010			2011
Aggregated production start-up expenditures	$	1,524	$	26,685		$	13,810
Production start-up reimbursements		—		(5,621	)		(4,589	)

Production start-up expenses	$	1,524	$	21,064		$	9,221

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The following table sets forth the activity in the allowance for each of the periods set forth below (in thousands):

	December 31, 2009		December 31, 2010		December 31, 2011

Beginning balance	$	1,486	$	1,661	$	1,915
Provision		13		228		868
Write-offs and adjustments		162		26		(1,693	)

Ending balance	$	1,661	$	1,915	$	1,090

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The Company groups its revenues into four revenue categories. Revenue for these categories is as follows (in thousands):

	Year Ended December 31,

	2009		2010		2011
Transportation	$	45,298	$	43,673	$	84,248
Electric grid		11,080		13,557		39,555
Commercial		20,141		16,596		15,277
Services		14,530		23,486		20,067

	$	91,049	$	97,312	$	159,147

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Items Measured at Fair Value on a Recurring Basis—The following tables show assets measured at fair value on a recurring basis and the input categories associated with those assets (in thousands):

			As of December 31, 2010

	Fair Value at December 31, 2010		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Asset:
Money market funds	$	174,603	$	174,603	$	—	$	—
U.S. Treasury and government agency securities		17,333		—		17,333

			As of December 31, 2011

	Fair Value at December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Money market funds	$	160,944	$	160,944	$	—	$	—

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Asset Classification		Estimated Useful Life

Computer equipment and software		3 years
Furniture and fixtures		5 years
Automobiles		5 years
Machinery and equipment		5-7 years
Buildings		10-20 years
Leasehold improvements		Lesser of useful life or lease term

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The following potentially dilutive securities were excluded from the calculation of diluted net loss per share, as the effect would have been anti-dilutive (in thousands):



Convertible debt upon conversion to common stock	—	—	19,965
Warrants to purchase common stock	45	45	45
Options to purchase common stock	10,640	10,783	11,967
Unvested restricted stock units	—	203	5,366

	10,685	11,031	37,343

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	December 31, 2010		December 31, 2011

Property, plant and equipment (based on location
of asset)
United States	$	72,778	$	72,539
China		61,830		65,948
Korea		9,390		6,716

	$	143,998	$	145,203

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Information about the Company's operations in different geographic regions is presented in the tables below (in thousands):

	Year Ended December 31,

	2009		2010		2011
Geographic revenues (based on shipment destination
or services location)
United States	$	48,876	$	70,856	$	67,014
Finland		—		—		41,264
Chile		8,505		233		15,891
China		8,391		6,875		11,589
Germany		6,023		7,933		5,866
United Kingdom		7,494		1,688		3,912
Korea		669		333		3,069
Japan		479		786		2,588
Austria		1,351		1,250		2,385
Czech Republic		3,086		1,633		—
Mexico		4,185		1,024		—
Malaysia		75		204		—
Other		1,915		4,497		5,569

	$	91,049	$	97,312	$	159,147