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Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2013 shares
Entity Registrant Name	VICOR CORP
Entity Central Index Key	0000751978
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	28,112,264
Class B Common Stock
Entity Common Stock, Shares Outstanding	11,767,052

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 71,403	$ 84,554
Accounts receivable, less allowance of $313 in 2013 and $230 in 2012	23,725	27,165
Inventories, net	29,921	29,955
Deferred tax assets	1,575	1,776
Other current assets	2,601	2,613
Total current assets	129,225	146,063
Long-term investments, net	6,554	6,736
Property, plant and equipment, net	42,738	44,092
Long-term deferred tax assets, net	7,271	3,523
Other assets	2,055	2,167
Total assets	187,843	202,581
Current liabilities:
Accounts payable	6,473	6,812
Accrued compensation and benefits	8,024	7,400
Accrued expenses	1,971	2,233
Accrued severance charges	1,079
Income taxes payable	50	336
Deferred revenue	699	784
Total current liabilities	18,296	17,565
Long-term deferred revenue	1,405	1,549
Long-term income taxes payable	1,504	1,494
Commitments and contingencies (Note 11)
Vicor Corporation stockholders' equity:
Common Stock	391	390
Additional paid-in capital	167,757	167,498
Retained earnings	127,295	132,285
Accumulated other comprehensive loss	(301)	(112)
Treasury stock, at cost	(132,219)	(121,827)
Total Vicor Corporation stockholders' equity	163,041	178,352
Noncontrolling interest	3,597	3,621
Total equity	166,638	181,973
Total Liabilities and equity	187,843	202,581
Class B Common Stock
Vicor Corporation stockholders' equity:
Common Stock	$ 118	$ 118

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Condensed Consolidated Balance Sheets [Abstract]
Accounts receivable, less allowance	$ 313	$ 230

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Condensed Consolidated Statements of Operations [Abstract]
Net revenues	$ 41,946	$ 59,668
Cost of revenues	25,339	35,201
Gross margin	16,607	24,467
Operating expenses:
Selling, general and administrative	13,887	14,160
Research and development	9,855	9,843
Severance charges	1,361
Total operating expenses	25,103	24,003
Income (loss) from operations	(8,496)	464
Other income (expense), net:
Total unrealized gains on available-for-sale securities, net of unrealized losses	52	224
Portion of losses recognized in other comprehensive income (loss)	(51)	(221)
Net credit gains recognized in earnings	1	3
Other income, net:	14	50
Total other income, net	15	53
Income (loss) before income taxes	(8,481)	517
(Benefit) Provision for income taxes	(3,495)	176
Consolidated net income (loss)	(4,986)	341
Less: Net income attributable to noncontrolling interest	4	15
Net income (loss) attributable to Vicor Corporation	$ (4,990)	$ 326
Net income (loss) per common share attributable to Vicor Corporation:
Basic	$ (0.12)	$ 0.01
Diluted	$ (0.12)	$ 0.01
Shares used to compute net income (loss) per share attributable to Vicor Corporation:
Basic	41,167	41,811
Diluted	41,167	41,826
Cash dividends per share

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Condensed Consolidated Statements of Comprehensive Income (Loss) [Abstract]

Consolidated net income (loss)

$ (4,986)

$ 341

Foreign currency translation losses (net of tax benefit of $141 and $145, respectively)

(268)

(234)

Unrealized gains on available-for-sale securities

^[1]

221

Consolidated comprehensive income (loss)

(5,203)

328

Less: Comprehensive loss attributable to noncontrolling interest

(24)

(11)

Comprehensive income (loss) attributable to Vicor Corporation

$ (5,179)

$ 339

[1]	The deferred tax assets associated with the unrealized gains on available-for-sale securities are completely offset by a tax valuation allowance as of March 31, 2013 and 2012. Therefore, there is no net income tax provision (benefit) recognized for the three months ended March 31, 2013 and 2012.

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

Net of tax amount of unrealized holding gain (loss) before reclassification adjustments and transfers on available-for-sale securities.

+ References

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- Definition

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

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+ Details

Condensed Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Condensed Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Foreign currency translation losses, tax benefit	$ 141	$ 145

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Operating activities:
Consolidated net income (loss)	$ (4,986)	$ 341
Adjustments to reconcile consolidated net income (loss) to net cash provided by operating activities:
Depreciation and amortization	2,494	2,632
Deferred income taxes	(2,264)	15
Severance charges	1,361
Stock-based compensation expense	263	318
Decrease in long-term deferred revenue	(35)	(36)
Excess tax benefit of stock-based compensation	(43)	(51)
Gain on disposal of equipment	(3)	(24)
Credit gain on available-for-sale securities	(1)	(3)
Increase (decrease) in long-term income taxes payable	10	(27)
Change in current assets and liabilities, net	1,523	4,359
Net cash (used for) provided by operating activities	(1,681)	7,524
Investing activities:
Additions to property, plant and equipment	(1,171)	(1,261)
Sales and maturities of investments	234	270
Purchases of investments		(180)
Proceeds from sale of equipment	3	24
Decrease in other assets	47	25
Net cash used in investing activities	(887)	(1,122)
Financing activities:
Purchase of Common Stock	(10,392)
Excess tax benefit of stock-based compensation	43	51
Proceeds from issuance of Common Stock	46	8
Net cash (used for) provided by financing activities	(10,303)	59
Effect of foreign exchange rates on cash	(280)	(119)
Net (decrease) increase in cash and cash equivalents	(13,151)	6,342
Cash and cash equivalents at beginning of period	84,554	71,908
Cash and cash equivalents at end of period	$ 71,403	$ 78,250

Basis of Presentation

3 Months Ended

Mar. 31, 2013

Basis of Presentation [Abstract]

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of Vicor Corporation (the “Company”) have been prepared in accordance with generally accepted accounting principles for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission. Accordingly, these interim financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.

In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2013, are not necessarily indicative of the results that may be expected for any other interim period or the year ending December 31, 2013. The balance sheet at December 31, 2012, presented herein has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. For further information, refer to the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, (File No. 0-18277) filed by the Company with the Securities and Exchange Commission.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Long-Term Investments

3 Months Ended

Mar. 31, 2013

Long-Term Investments [Abstract]

Long-Term Investments

The Company’s principal sources of liquidity are its existing balances of cash and cash equivalents, as well as cash generated from operations. Consistent with the Company’s investment policy guidelines, the Company can invest, and has historically invested, its cash balances in demand deposit accounts, money market funds, brokered certificates of deposit, and auction rate securities meeting certain quality criteria. All of the Company’s investments are subject to credit, liquidity, market, and interest rate risk.

The Company’s long-term investments are classified as available-for-sale securities. Available-for-sale securities are carried at fair value, with unrealized gains and losses, net of tax, attributable to credit loss recorded through the statement of operations and unrealized gains and losses, net of tax, attributable to other non-credit factors recorded in “Accumulated other comprehensive income (loss)”, a component of Stockholders’ Equity. In determining the amount of credit loss, the Company compares the present value of cash flows expected to be collected to the amortized cost basis of the securities, considering credit default risk probabilities and changes in credit ratings as significant inputs, among other factors.

The amortized cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity, the net amount of which, along with interest and realized gains and losses, is included in “Other income (expense), net” in the Condensed Consolidated Statements of Operations. The Company periodically evaluates investments to determine if impairment is required, whether an impairment is other than temporary, and the measurement of an impairment loss. The Company considers a variety of impairment indicators such as, but not limited to, a significant deterioration in the earnings performance, credit rating, or asset quality of the investment.

As of March 31, 2013, the Company held par value of $6,100,000 of auction rate securities. These auction rate securities consist of collateralized debt obligations, supported by pools of student loans, sponsored by state student loan agencies and corporate student loan servicing firms. The interest rates for these securities are reset at auction at regular intervals of 28 days. The auction rate securities held by the Company traded at par prior to February 2008 and are callable at par at the option of the issuer.

Until February 2008, the auction rate securities market was liquid, as the investment banks conducting the periodic “Dutch auctions” by which interest rates for the securities had been established had committed their capital to support such auctions in the event of insufficient third-party investor demand. Starting the week of February 11, 2008, a substantial number of auctions failed, as demand from third-party investors weakened and the investment banks conducting the auctions chose not to commit capital to support such auctions (i.e., investment banks chose not to purchase securities themselves in order to balance supply and demand, thereby facilitating a successful auction, as they had done in the past). The consequences of a failed auction are (a) an investor must hold the specific security until the next scheduled auction (unless that investor chooses to sell the security to a third party outside of the auction process) and (b) the interest rate on the security generally resets to an interest rate set forth in each security’s indenture.

As of March 31, 2013, the Company held auction rate securities that had experienced failed auctions totaling $6,100,000 at par value, all of which had been purchased through and are held by a broker-dealer affiliate of Bank of America, N.A. (the “Failed Auction Securities”). The Failed Auction Securities held by the Company are AAA/Aaa/A3 rated by major credit rating agencies, collateralized by student loans, and guaranteed by the U.S. Department of Education under the Federal Family Education Loan Program. Management is not aware of any reason to believe any of the issuers of the Failed Auction Securities held by the Company are presently at risk of default. Through March 31, 2013, the Company has continued to receive interest payments on the Failed Auction Securities in accordance with the terms of their respective indentures. Management believes the Company ultimately should be able to liquidate all of its Failed Auction Securities without significant loss primarily due to the overall quality of the issues held and the collateral securing the substantial majority of the underlying obligations. However, current conditions in the auction rate securities market have led management to conclude the recovery period for the Failed Auction Securities exceeds 12 months. As a result, the Company continues to classify the Failed Auction Securities as long-term as of March 31, 2013.

The following is a summary of available-for-sale securities (in thousands):


March 31, 2013	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
Failed Auction Securities	$	6,100	$		$	1,069	$	5,031
Brokered certificates of deposit		1,280		12		—		1,292
Certificates of deposit (1)		231		—		—		231

	$	7,611	$	12	$	1,069	$	6,554


December 31, 2012	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
Failed Auction Securities	$	6,100	$	—	$	1,121	$	4,979
Brokered certificates of deposits		1,280		12		—		1,292
Certificates of deposit		465		—		—		465

	$	7,845	$	12	$	1,121	$	6,736

(1)	One of the Company’s certificates of deposit in the amount of $234,000 reached maturity on January 27, 2013.

All of the Failed Auction Securities as of March 31, 2013, have been in an unrealized loss position for greater than 12 months.

The amortized cost and estimated fair value of available-for-sale securities on March 31, 2013, by contractual maturities, are shown below (in thousands):


	Cost		Estimated Fair Value
Due in one year or less	$	691	$	693
Due in two to ten years		820		830
Due in ten to twenty years		—		—
Due in twenty to forty years		6,100		5,031

	$	7,611	$	6,554

Based on the fair value measurements described in Note 3, the fair value of the Failed Auction Securities on March 31, 2013, with a par value of $6,100,000, was estimated by the Company to be approximately $5,031,000, an increase in fair value of $52,000 from December 31, 2012. The gross unrealized loss of $1,069,000 on the Failed Auction Securities consists of two types of estimated loss: an aggregate credit loss of $316,000 and an aggregate temporary impairment of $753,000. For the three months ended March 31, 2013, the aggregate credit loss on the Failed Auction Securities decreased by a net amount of $1,000, which was recorded in “Net credit gains recognized in earnings” in the Condensed Consolidated Statement of Operations. In determining the amount of credit loss, the Company compared the present value of cash flows expected to be collected to the amortized cost basis of the securities, considering credit default risk probabilities and changes in credit ratings as significant inputs, among other factors (See Note 3).

The following table represents a roll forward of the activity related to the credit loss recognized in earnings on available-for-sale auction rate securities held by the Company for the three months ended March 31 (in thousands):


	2013			2012

Balance at the beginning of the period	$	317		$	308
Additions for the amount related to credit (gain) loss for which other-than- temporary impairment was not previously recognized		(1	)		(3	)

Balance at the end of the period	$	316		$	305

At this time, the Company has no intent to sell any of the impaired Failed Auction Securities and does not believe it is more likely than not the Company will be required to sell any of these securities. Management expects the securities to regain liquidity as the financial markets recover from the current economic downturn. If current market conditions deteriorate further, the Company may be required to record additional unrealized losses. If the credit rating of the security deteriorates, or the anticipated recovery in the market values does not occur, the Company may be required to adjust the carrying value of these investments through impairment charges recorded in the Condensed Consolidated Statement of Operations, and any such impairment adjustments may be material.

Based on the Company’s ability to access cash and cash equivalents and its expected operating cash flows, management does not anticipate the current lack of liquidity associated with the Failed Auction Securities held will affect the Company’s ability to execute its current operating plan.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

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-Publisher FASB
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-Glossary Equity Security
-URI http://asc.fasb.org/extlink&oid=6511694

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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 3, 19, 20, 21, 22, 137
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurements

3 Months Ended

Mar. 31, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

The Company accounts for certain financial assets at fair value, defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions market participants would use in pricing an asset or liability. A three-level hierarchy is used to show the extent and level of judgment used to estimate fair value measurements.

Assets measured at fair value on a recurring basis include the following as of March 31, 2013 (in thousands):


	Using
	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value as of March 31, 2013

Cash Equivalents:
Money market funds	$	13,697	$	—	$	—	$	13,697
Long term investments:
Failed Auction Securities		—		—		5,031		5,031
Brokered certificates of deposit		—		1,292		—		1,292
Certificate of deposit		231		—		—		231

The Company has brokered certificates of deposit classified as Level 2 because the fair value for these investments has been determined utilizing observable inputs from non-active markets. The fair values fluctuate with changes in market interest rates obtained from information available in publicly quoted markets. Management tested the reported fair values by comparing them to net present value calculations utilizing a discount rate based on U.S. Treasury “STRIPS” (i.e., Separate Trading of Registered Interest and Principal Securities) for similar maturities.

As of March 31, 2013, there was insufficient observable auction rate security market information available to determine the fair value of the Failed Auction Securities using Level 1 or Level 2 inputs. As such, the Company’s investments in Failed Auction Securities were deemed to require valuation using Level 3 inputs. Management, after consulting with advisors, valued the Failed Auction Securities using analyses and pricing models similar to those used by market participants (i.e., buyers, sellers, and the broker-dealers responsible for execution of the Dutch auction pricing mechanism by which each issue’s interest rate was set). Management utilized a probability weighted discounted cash flow (“DCF”) model to determine the estimated fair value of these securities as of March 31, 2013. The major assumptions used in preparing the DCF model included: estimates for the amount and timing of future interest and principal payments based on default probability assumptions used to measure the credit loss of 4.9%; the rate of return required by investors to own these securities in the current environment, which management estimates to be 5.0% above the risk free rate of return; and an estimated timeframe of three to five years for successful auctions for these securities to occur. In making these assumptions, management considered relevant factors including: the formula applicable to each security defining the interest rate paid to investors in the event of a failed auction (the “Penalty Rate”); forward projections of the interest rate benchmarks specified in such formulas; the likely timing of principal repayments; the probability of full repayment considering the guarantees by the U.S. Department of Education of the underlying student loans, guarantees by other third parties, and additional credit enhancements provided through other means; and publicly available pricing data for recently issued student loan asset-backed securities not subject to auctions. In developing its estimate of the rate of return required by investors to own these securities, management compared the Penalty Rates of the Failed Auction Securities with yields of actively traded long-term bonds with similar characteristics and, reflecting the limited liquidity for auction rate securities and the discounts to par value seen in recent tender offers by issuers and arms’ length market transactions between informed buyers and sellers, estimated the implied yield (i.e., the discount to par value) necessary to complete a sale of the Failed Auction Securities. Management has calculated an increase or decrease in the liquidity risk premium of 5.0% referenced above of 1.0% (i.e., 100 basis points) as used in the model, would decrease or increase, respectively, the fair value of the Failed Auction Securities by approximately $300,000.

For purposes of the valuation process for the Failed Auction Securities, “management” consists of senior members of the Company’s finance department. The fair value measurements for the Failed Auction Securities are reviewed and updated on a quarterly basis. The calculations are prepared by the Company’s Corporate Controller, in conjunction with information provided by its valuation advisors, and include the development and substantiation of the unobservable inputs. The methodology, assumptions, and calculations are reviewed and approved by the Company’s Chief Financial Officer and Chief Accounting Officer.

The significant unobservable inputs used in the fair value measurement of the Company’s Failed Auction Securities are the cumulative probability of earning the maximum rate until maturity, the cumulative probability of principal return prior to maturity, the cumulative probability of default, the liquidity risk premium, and the recovery rate in default. Significant increases (decreases) in any of those inputs in isolation would result in changes in fair value measurement. Significant increases (decreases) in the cumulative probability of earning the maximum rate until maturity, the cumulative probability of principal return prior to maturity, and the recovery rate in default would result in a higher (lower) fair value measurement, while increases (decreases) in the cumulative probability of default and the liquidity risk premium would result in a lower (higher) fair value measurement.

Generally, the interrelationships are such that a change in the assumption used for the cumulative probability of principal return prior to maturity is accompanied by a directionally similar change in the assumption used for the cumulative probability of earning the maximum rate until maturity and a directionally opposite change in the assumptions used for the cumulative probability of default and the liquidity risk premium. The recovery rate in default is somewhat independent and based upon the securities’ specific underlying assets and published recovery rate indices.

Quantitative information about Level 3 fair value measurements as of March 31, 2013 are as follows (dollars in thousands):


	Fair Value		Valuation Technique	Unobservable Input	Range (Weighted Average)

Failed Auction Securities	$	5,031	Discounted cash flow	Cumulative probability of earning the maximum rate until maturity	0.01% - 0.11% (0.06%)
				Cumulative probability of principal return prior to maturity	84.33% - 94.94% (89.55%)
				Cumulative probability of default	5.05% - 15.56% (10.39%)
				Liquidity risk premium	5.00% - 5.00% (5.00%)
				Recovery rate in default	40.00% - 40.00% (40.00%)

The following table summarizes the change in the estimated fair values calculated for those assets valued on a recurring basis utilizing Level 3 inputs (i.e., the Failed Auction Securities) for the three months ended March 31, 2013 (in thousands):


Balance at the beginning of the period	$	4,979
Credit gain on available-for-sale securities included in Other income (expense), net		1
Unrealized gain included in Other comprehensive income (loss)		51

Balance at the end of the period	$	5,031

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Topic 825
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Stock-Based Compensation

3 Months Ended

Mar. 31, 2013

Stock-Based Compensation [Abstract]

Stock-Based Compensation

The Company uses the Black-Scholes option pricing model to calculate the fair value of stock option awards as of their grant date. Stock-based compensation expense for the three months ended March 31 was as follows (in thousands):


	Three Months Ended March 31,
	2013		2012

Cost of revenues	$	4	$	13
Selling, general and administrative		183		227
Research and development		76		78

Total stock-based compensation	$	263	$	318

During the third quarter of 2010, the Company granted 1,243,750 non-qualified stock options under the Vicor Corporation Amended and Restated 2000 Stock Option and Incentive Plan, with performance-based vesting provisions tied to achievement of certain quarterly revenue targets by the Brick Business Unit. Under the accounting rules for performance-based awards, the Company is required to assess, on an ongoing basis, the probability of whether the performance criteria will be achieved. If and when achievement is deemed probable, the Company will begin to recognize the associated compensation expense for the stock options over the relevant performance period. As of March 31, 2013, the Company determined that it was not probable the revenue targets could be achieved and, accordingly, has not recorded any compensation expense relating to these options since the grant date. The unrecognized compensation expense of these performance-based options was approximately $7,790,000 as of March 31, 2013.

On December 31, 2010, the Company granted 2,984,250 non-qualified stock options under the VI Chip 2007 Stock Option and Incentive Plan with performance-based vesting provisions tied to achievement of certain margin targets by the VI Chip subsidiary. As of December 31, 2010, the Company determined it was probable the margin targets could be achieved and, accordingly, began recording compensation expense relating to these options beginning January 1, 2011. This determination remains the same as of March 31, 2013 and, accordingly, expense has been recorded through that date. The unrecognized compensation expense of these performance-based options was approximately $850,000 as of March 31, 2013.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Net Income (Loss) per Share

3 Months Ended

Mar. 31, 2013

Net Income (Loss) per Share [Abstract]

Net Income (Loss) per Share

The following table sets forth the computation of basic and diluted income (loss) per share for the three months ended March 31 (in thousands, except per share amounts):


	Three Months Ended March 31,
	2013			2012

Numerator:
Net income (loss) attributable to Vicor Corporation	$	(4,990	)	$	326

Denominator:
Denominator for basic income (loss) per share-weighted average shares (1)		41,167			41,811
Effect of dilutive securities:
Employee stock options (2)		—			15

Denominator for diluted income (loss) per share - adjusted weighted-average shares and assumed conversions		41,167			41,826


Basic income (loss) per share	$	(0.12	)	$	0.01

Diluted income (loss) per share	$	(0.12	)	$	0.01

(1)	Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding.

(2)

Options to purchase 602,841 shares of Common Stock for the three months ended March 31, 2013 were not included in the calculation of net loss per share as the effect would have been antidilutive. Options to purchase 466,915 shares of Common Stock for the three months ended March 31, 2012 were not included in the computation of diluted income per share because the options’ exercise prices were greater than the average market price of the Common Stock and, therefore, the effect would be antidilutive.

Inventories

3 Months Ended

Mar. 31, 2013

Inventories [Abstract]

Inventories

Inventories are valued at the lower of cost (determined using the first-in, first-out method) or net realizable value. Fixed production overhead is allocated to the inventory cost per unit based on the normal capacity of the production facilities. Abnormal production costs, including fixed cost variances from normal production capacity, if any, are charged to cost of revenues in the period incurred. All shipping and handling costs incurred in connection with the sale of products are included in cost of revenues.

The Company provides reserves for inventories estimated to be excess, obsolete or unmarketable. The Company’s estimation process for assessing net realizable value is based upon its known backlog, projected future demand and expected market conditions. If the Company’s estimated demand and / or market expectation were to change or if product sales were to decline, the Company’s estimation process may cause larger inventory reserves to be recorded, resulting in larger charges to cost of revenues.

Inventories were as follows (in thousands):


	March 31, 2013			December 31, 2012

Raw materials	$	28,073		$	28,362
Work-in-process		3,127			2,707
Finished goods		6,149			6,535

		37,349			37,604
Inventory reserves		(7,428	)		(7,649	)

Net balance	$	29,921		$	29,955

Other Investments

3 Months Ended

Mar. 31, 2013

Other Investments [Abstract]

Other Investments

The Company’s gross investment in non-voting convertible preferred stock of Great Wall Semiconductor Corporation (“GWS”) totaled $5,000,000 as of March 31, 2013, and December 31, 2012, giving the Company an approximately 27% ownership interest in GWS. GWS and its subsidiary design and sell semiconductors, conduct research and development activities, develop and license patents, and litigate against those who infringe upon its patented technologies. A director of the Company is the founder, Chairman of the Board, President and Chief Executive Officer (“CEO”), as well as the majority voting shareholder, of GWS. The Company and GWS are parties to an intellectual property cross-licensing agreement, a license agreement and two supply agreements under which the Company purchases certain components from GWS. Purchases from GWS totaled approximately $396,000 and $378,000 for the three months ended March 31, 2013, and 2012, respectively.

The Company accounts for its investment in GWS under the equity method of accounting. The Company has determined that, while GWS is a variable interest entity, the Company is not the primary beneficiary. The key factors in the Company’s assessment were that the CEO of GWS has: (i) the power to direct the activities of GWS that most significantly impact its economic performance, and (ii) an obligation to absorb losses or the right to receive benefits from GWS, respectively, that could potentially be significant to GWS.

There was no allocation of equity method income (loss) for the three months ended March 31, 2013 and 2012, as GWS incurred a net loss in each period. The balance in the Company’s net investment in GWS was zero as of March 31, 2013, and December 31, 2012.

Severance Charges

3 Months Ended

Mar. 31, 2013

Severance Charges [Abstract]

Severance Charges

In February 2013, the Company initiated and completed workforce reductions. As a result, the Company recorded a pre-tax charge of $1,361,000 in the first quarter of 2013 for the cost of severance and other employee-related costs involving cash payments based on each employee’s respective length of service. These charges were recorded as “Severance charges” in the Condensed Consolidated Statement of Operations. The related liability is presented as “Accrued severance charges” in the Condensed Consolidated Balance Sheets.

A summary of the activity related to the severance charges, by segment, for the three months ended March 31, 2013 is as follows (in thousands):


	BBU			VI Chip			Total
Balance as of December 31, 2012	$	—		$	—		$	—
Charges		1,123			238			1,361
Payments		(201	)		(81	)		(282	)

Balance as of March 31, 2013	$	922		$	157		$	1,079

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Product Warranties

3 Months Ended

Mar. 31, 2013

Product Warranties [Abstract]

Product Warranties

The Company generally offers a two-year warranty for all of its products. The Company provides for the estimated cost of product warranties at the time product revenue is recognized. Factors that affect the Company’s warranty reserves include the number of units sold, historical and anticipated rates of warranty returns, and the cost per return. The Company assesses the adequacy of the warranty reserves and adjusts the amounts as necessary. Warranty obligations are included in “Accrued expenses” in the accompanying Condensed Consolidated Balance Sheets.

Product warranty activity for the three months ended March 31, was as follows (in thousands):


	Three Months Ended March 31,
	2013			2012

Balance at the beginning of the period	$	364		$	572
Accruals for warranties for products sold in the period		29			82
Fulfillment of warranty obligations		(47	)		(100	)
Revisions of estimated obligations		(22	)		—

Balance at the end of the period	$	324		$	554

Income Taxes

3 Months Ended

Mar. 31, 2013

Income Taxes [Abstract]

Income Taxes

10.

Income Taxes

The tax provision is based on the estimated annual effective tax rate for the year, which includes estimated federal, state and foreign income taxes (benefit) on the Company’s projected annual pre-tax income (loss) and estimated federal and state income taxes for certain noncontrolling interest subsidiaries that are not part of the Company’s consolidated income tax returns.

The (benefit) provision for income taxes and the effective income tax rate for the three months ended March 31, were as follows (in thousands):


	Three Months Ended March 31,
	2013			2012

(Benefit) provision for income taxes	$	(3,495	)	$	176
Effective income tax rate		(41.2	%)		34.0	%

For the three months ended March 31, 2013, a net income tax benefit was recorded primarily due to an increase in net federal deferred tax assets not covered by a valuation allowance, a potential net operating loss carryback for federal income tax purposes and the recognition of a benefit from the federal research tax credit for 2012, as a discrete item. The federal research tax credit for 2012 and 2013 was extended on January 2, 2013 pursuant to the American Taxpayer Relief Act of 2012. The Company recorded a provision for income taxes for the three months ended March 31, 2012 based on the Company’s projecting annual pre-tax income at that time.

As of March 31, 2013, the Company has a valuation allowance of approximately $12,295,000 primarily against certain state deferred tax assets, for which realization cannot be considered more likely than not at this time. Such deferred tax assets principally relate to tax net operating loss and credit carryforwards in certain state tax jurisdictions for which sufficient taxable income for utilization cannot be projected at this time, which may result in the net operating losses or credits or both potentially expiring without being utilized due to shorter carryforward periods. Management assesses the need for the valuation allowance on a quarterly basis. In assessing the need for a valuation allowance, the Company considers all positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies, and past financial performance. If and when management determines the valuation allowance should be released, the adjustment would result in a tax benefit in the Consolidated Statements of Operations and may include a portion to be accounted for through “Additional paid-in capital”, a component of Stockholders’ Equity. The amount of the tax benefit to be recorded in a particular quarter could be material. Management believes it is more likely than not the Company’s net federal deferred tax assets of approximately $8,846,000 as of March 31, 2013 will be realized, based upon its assessment of all available evidence, both positive and negative.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

3 Months Ended

Mar. 31, 2013

Commitments and Contingencies [Abstract]

Commitments and Contingencies

11.

Commitments and Contingencies

At March 31, 2013, the Company had approximately $1,315,000 of capital expenditure commitments.

On January 28, 2011, SynQor, Inc. (“SynQor”) filed a complaint for patent infringement against Ericsson, Inc. (“Ericsson”), Cisco Systems, Inc. (“Cisco”) and the Company in U.S. District Court for the Eastern District of Texas (“the Texas Action”). This immediately followed a complaint filed by the Company on January 26, 2011, in U.S. District Court for the District of Massachusetts, in which the Company sought a declaratory judgment that its bus converter products do not infringe any valid claim of certain of SynQor’s U.S. patents, and that the claims of those patents are invalid. With respect to the Company, SynQor’s complaint alleges the Company’s products, including, but not limited to, unregulated bus converters used in intermediate bus architecture power supply systems, infringe certain SynQor patents. SynQor seeks, among other items, an injunction against further infringement and an award of unspecified compensatory and enhanced damages, interest, costs and attorney fees. On February 8, 2011, SynQor filed a motion for preliminary injunction seeking an order enjoining the Company from manufacturing, using, selling, and offering for sale in the United States and/or importing into the United States certain identified unregulated bus converters, as well as any other bus converters not significantly different from those products. On February 17, 2011, the Company withdrew its Massachusetts action without prejudice to allow the litigation to proceed in Texas. On May 16, 2011, SynQor announced it was withdrawing its motion for preliminary injunction against the Company. On September 16, 2011, the U.S. District Court for the Eastern District of Texas issued an order setting a trial date of July 7, 2014. On September 20, 2011, SynQor filed an amended complaint in the Texas Action. The amended complaint repeated the allegations of patent infringement against the Company contained in SynQor’s original complaint, and included additional patent infringement allegations with respect to U.S. Patent No. 8,023,290 (“290 patent”), which was issued on that day. As with SynQor’s original complaint, the amended complaint alleged that the Company’s products, including but not limited to the Company’s unregulated bus converters used in intermediate bus architecture power supply systems, infringed the asserted patents. On October 4, 2011, the Company filed an answer and counterclaims to SynQor’s amended complaint, in which the Company alleges the 290 patent is unenforceable because it was procured through inequitable conduct before the U.S. Patent and Trademark Office and seeks damages against SynQor for SynQor’s unfair and deceptive trade practices and tortious interference with prospective economic advantage in connection with SynQor’s allegations of patent infringement against the Company. The Company does not believe that any of its products, including its unregulated bus converters, infringe any valid claim of the asserted SynQor patents, either alone or when used in an intermediate bus architecture implementation. The Company believes SynQor’s claims lack merit and, therefore, continues to vigorously defend itself against SynQor’s patent infringement allegations.

In addition, the Company is involved in certain other litigation and claims incidental to the conduct of its business. While the outcome of lawsuits and claims against the Company cannot be predicted with certainty, management does not expect any current litigation or claims to have a material adverse impact on the Company’s financial position or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References

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-Paragraph 1
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-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 5
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Segment Information

3 Months Ended

Mar. 31, 2013

Segment Information [Abstract]

Segment Information

12.

Segment Information

The Company has organized its business segments according to its key product lines. The Brick Business Unit segment (“BBU”) designs, develops, manufactures and markets the Company’s modular power converters and configurable products, and also includes the operations of the Company’s Westcor division, the six entities comprising Vicor Custom Power, and the BBU operations of Vicor Japan Company, Ltd. (“VJCL”). The VI Chip segment includes VI Chip Corporation, which designs, develops, manufactures and markets the Company’s factorized power architecture (“FPA”) products. The VI Chip segment also includes the VI Chip business conducted through VJCL. The Picor segment includes Picor Corporation, which designs, develops, manufactures and markets integrated circuits and related products for use in a variety of power management and power system applications. Picor develops these products to be sold as part of the Company’s products or to third parties for separate applications.

The Company’s chief operating decision maker evaluates performance and allocates resources based on segment revenues and segment operating income (loss). The operating income (loss) for each segment includes selling, general and administrative and research and development expenses directly attributable to the segment. Certain of the Company’s indirect overhead costs, which include corporate selling, general and administrative expenses, are allocated among the segments based upon an estimate of costs associated with each segment. Assets allocated to each segment are based upon specific identification of such assets, which include accounts receivable, inventories, fixed assets and certain other assets. The Corporate segment consists of those operations and assets shared by all segments. The costs of certain centralized executive and administrative functions are recorded in this segment, as are certain shared assets, most notably cash and cash equivalents, deferred tax assets, long-term investments, the Company’s facilities in Massachusetts, real estate and other assets. The Company’s accounting policies and method of presentation for segments are consistent with that used throughout the Condensed Consolidated Financial Statements.

The following table provides significant segment financial data as of and for the three months ended March 31, (in thousands):


	BBU		VI Chip			Picor			Corporate			Eliminations			Total
	(1)		(1)									(1)
2013:
Net revenues	$	38,202	$	3,407		$	1,782		$	—		$	(1,445	)	$	41,946
Income (loss) from operations		2,149		(9,238	)		(1,204	)		(203	)		—			(8,496	)
Total assets		102,264		17,843			5,334			108,551			(46,149	)		187,843
Depreciation and amortization		1,194		901			108			291			—			2,494

2012:
Net revenues	$	44,935	$	14,418		$	2,713		$	—		$	(2,398	)	$	59,668
Income (loss) from operations		5,963		(4,792	)		(516	)		(191	)		—			464
Total assets		82,311		25,958			6,542			123,637			(30,024	)		208,424
Depreciation and amortization		1,261		894			104			373			—			2,632

(1)

The elimination for net revenues is principally related to inter-segment revenues of Picor to BBU and VI Chip and for inter-segment revenues of VI Chip to BBU. The elimination for total assets is principally related to inter-segment accounts receivable due to BBU for the funding of VI Chip and Picor operations.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Impact of Recently Issued Accounting Standards

3 Months Ended

Mar. 31, 2013

Impact of Recently Issued Accounting Standards [Abstract]

Impact of Recently Issued Accounting Standards

13.

Impact of Recently Issued Accounting Standards

Effective January 1, 2013, the Company adopted new accounting guidance related to disclosures about offsetting assets and liabilities. The new accounting guidance amends ASC 210, Balance Sheet, to converge the presentation of offsetting assets and liabilities between U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and International Financial Reporting Standards (“IFRS”) and requires entities disclose both gross information and new information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. The adoption of this new guidance did not impact the Company’s financial position or results of operations.

Effective January 1, 2013, the Company adopted new accounting guidance for the reporting of amounts reclassified out of accumulated other comprehensive income. This guidance requires an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. The adoption of this new guidance did not materially impact the Company’s financial position or results of operations.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6507316

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-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

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-Name Accounting Standards Codification
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-Subparagraph (SX 210.10-01.(b)(6))
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-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Subsequent Event

3 Months Ended

Mar. 31, 2013

Subsequent Event [Abstract]

Subsequent Events

14.

Subsequent Event

On March 18, 2013, the Company announced its intent to commence a tender offer for shares of its Common Stock representing up to $10,000,000 in aggregate value and commenced this tender offer on March 21, 2013, with an expiration date of April 22, 2013. Based on the final results of the tender offer, as reported on April 26, 2013, the Company accepted for purchase 1,341,575 shares of its Common Stock at a price of $5.00 per share for a total cost of approximately $6,708,000.

Under a previous tender offer completed on March 7, 2013, the Company purchased 1,931,513 shares of Common Stock for an aggregate cost of $10,392,000.

Long-Term Investments (Tables)

3 Months Ended

Mar. 31, 2013

Long-Term Investments [Abstract]

Summary of available-for-sale securities


March 31, 2013	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
Failed Auction Securities	$	6,100	$		$	1,069	$	5,031
Brokered certificates of deposit		1,280		12		—		1,292
Certificates of deposit (1)		231		—		—		231

	$	7,611	$	12	$	1,069	$	6,554


December 31, 2012	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
Failed Auction Securities	$	6,100	$	—	$	1,121	$	4,979
Brokered certificates of deposits		1,280		12		—		1,292
Certificates of deposit		465		—		—		465

	$	7,845	$	12	$	1,121	$	6,736

(1)	One of the Company’s certificates of deposit in the amount of $234,000 reached maturity on January 27, 2013.

All of the Failed Auction Securities as of March 31, 2013, have been in an unrealized loss position for greater than 12 months.

Amortized cost and estimated fair value of available-for-sale securities


	Cost		Estimated Fair Value
Due in one year or less	$	691	$	693
Due in two to ten years		820		830
Due in ten to twenty years		—		—
Due in twenty to forty years		6,100		5,031

	$	7,611	$	6,554

Roll forward of credit loss recognized in earnings on available-for-sale auction rate securities


	2013			2012

Balance at the beginning of the period	$	317		$	308
Additions for the amount related to credit (gain) loss for which other-than- temporary impairment was not previously recognized		(1	)		(3	)

Balance at the end of the period	$	316		$	305

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References

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

- Definition

Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income.

+ References + Details

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2013

Fair Value Measurements [Abstract]

Assets measured at fair value on a recurring basis


	Using
	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value as of March 31, 2013

Cash Equivalents:
Money market funds	$	13,697	$	—	$	—	$	13,697
Long term investments:
Failed Auction Securities		—		—		5,031		5,031
Brokered certificates of deposit		—		1,292		—		1,292
Certificate of deposit		231		—		—		231

Quantitative information about Level 3 fair value measurements


	Fair Value		Valuation Technique	Unobservable Input	Range (Weighted Average)

Failed Auction Securities	$	5,031	Discounted cash flow	Cumulative probability of earning the maximum rate until maturity	0.01% - 0.11% (0.06%)
				Cumulative probability of principal return prior to maturity	84.33% - 94.94% (89.55%)
				Cumulative probability of default	5.05% - 15.56% (10.39%)
				Liquidity risk premium	5.00% - 5.00% (5.00%)
				Recovery rate in default	40.00% - 40.00% (40.00%)

Change in the estimated fair values calculated for those assets valued on a recurring basis utilizing Level 3 inputs


Balance at the beginning of the period	$	4,979
Credit gain on available-for-sale securities included in Other income (expense), net		1
Unrealized gain included in Other comprehensive income (loss)		51

Balance at the end of the period	$	5,031

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2013

Stock-Based Compensation [Abstract]

Stock-based compensation expense


	Three Months Ended March 31,
	2013		2012

Cost of revenues	$	4	$	13
Selling, general and administrative		183		227
Research and development		76		78

Total stock-based compensation	$	263	$	318

Net Income (Loss) per Share (Tables)

3 Months Ended

Mar. 31, 2013

Net Income (Loss) per Share [Abstract]

Computation of basic and diluted income per share


	Three Months Ended March 31,
	2013			2012

Numerator:
Net income (loss) attributable to Vicor Corporation	$	(4,990	)	$	326

Denominator:
Denominator for basic income (loss) per share-weighted average shares (1)		41,167			41,811
Effect of dilutive securities:
Employee stock options (2)		—			15

Denominator for diluted income (loss) per share - adjusted weighted-average shares and assumed conversions		41,167			41,826


Basic income (loss) per share	$	(0.12	)	$	0.01

Diluted income (loss) per share	$	(0.12	)	$	0.01

(1)	Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding.

(2)

Inventories (Tables)

3 Months Ended

Mar. 31, 2013

Inventories [Abstract]

Summary of Inventories


	March 31, 2013			December 31, 2012

Raw materials	$	28,073		$	28,362
Work-in-process		3,127			2,707
Finished goods		6,149			6,535

		37,349			37,604
Inventory reserves		(7,428	)		(7,649	)

Net balance	$	29,921		$	29,955

Severance Charges (Tables)

3 Months Ended

Mar. 31, 2013

Severance Charges [Abstract]

A summary of the activity related to the severance charges


	BBU			VI Chip			Total
Balance as of December 31, 2012	$	—		$	—		$	—
Charges		1,123			238			1,361
Payments		(201	)		(81	)		(282	)

Balance as of March 31, 2013	$	922		$	157		$	1,079

Product Warranties (Tables)

3 Months Ended

Mar. 31, 2013

Product Warranties [Abstract]

Product warranty activity


	Three Months Ended March 31,
	2013			2012

Balance at the beginning of the period	$	364		$	572
Accruals for warranties for products sold in the period		29			82
Fulfillment of warranty obligations		(47	)		(100	)
Revisions of estimated obligations		(22	)		—

Balance at the end of the period	$	324		$	554

Income Taxes (Tables)

3 Months Ended

Mar. 31, 2013

Income Taxes [Abstract]

Provision for income taxes and the effective income tax rate


	Three Months Ended March 31,
	2013			2012

(Benefit) provision for income taxes	$	(3,495	)	$	176
Effective income tax rate		(41.2	%)		34.0	%

Segment Information (Tables)

3 Months Ended

Mar. 31, 2013

Segment Information [Abstract]

Significant of Segment financial data


	BBU		VI Chip			Picor			Corporate			Eliminations			Total
	(1)		(1)									(1)
2013:
Net revenues	$	38,202	$	3,407		$	1,782		$	—		$	(1,445	)	$	41,946
Income (loss) from operations		2,149		(9,238	)		(1,204	)		(203	)		—			(8,496	)
Total assets		102,264		17,843			5,334			108,551			(46,149	)		187,843
Depreciation and amortization		1,194		901			108			291			—			2,494

2012:
Net revenues	$	44,935	$	14,418		$	2,713		$	—		$	(2,398	)	$	59,668
Income (loss) from operations		5,963		(4,792	)		(516	)		(191	)		—			464
Total assets		82,311		25,958			6,542			123,637			(30,024	)		208,424
Depreciation and amortization		1,261		894			104			373			—			2,632

(1)

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Long-Term Investments (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Summary of available-for-sale securities
Cost	$ 7,611	$ 7,845
Gross Unrealized Gains	12	12
Gross Unrealized Losses	1,069	1,121
Estimated Fair Value	6,554	6,736
Failed Auction Securities [Member]
Summary of available-for-sale securities
Cost	6,100	6,100
Gross Unrealized Gains
Gross Unrealized Losses	1,069	1,121
Estimated Fair Value	5,031	4,979
Brokered certificates of deposit [Member]
Summary of available-for-sale securities
Cost	1,280	1,280
Gross Unrealized Gains	12	12
Gross Unrealized Losses
Estimated Fair Value	1,292	1,292
Certificates of deposit [Member]
Summary of available-for-sale securities
Cost	231	465
Gross Unrealized Gains
Gross Unrealized Losses
Estimated Fair Value	$ 231	$ 465

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

+ References + Details

Long-Term Investments (Details 1) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Amortized cost and estimated fair value of available-for-sale securities
Due in one year or less, Cost	$ 691
Due in one year or less, Estimated Fair Value	693
Due in two to ten years, Cost	820
Due in two to ten years, Estimated Fair Value	830
Due in ten to twenty years, Cost
Due in ten to twenty years, Estimated Fair Value
Due in twenty to forty years, Cost	6,100
Due in twenty to forty years, Estimated Fair Value	5,031
Total Cost	7,611
Estimated Fair Value	$ 6,554	$ 6,736

Long-Term Investments (Details 2) - USD ($) $ in Thousands	3 Months Ended
Long-Term Investments (Details 2) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Roll forward of credit loss recognized in earnings on available-for-sale auction rate securities
Balance at the beginning of the period	$ 317	$ 308
Additions (reductions) for the amount related to credit (gain) loss for which other-than-temporary impairment was not previously recognized	(1)	(3)
Balance at the end of the period	$ 316	$ 305

Long-Term Investments (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
Long-Term Investments (Details Textual) - USD ($)	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011
Long-Term Investments (Textual) [Abstract]
Auction rate securities, Par Value	$ 7,611,000	$ 7,845,000
Minimum Period for which failed Auction Securities been in unrealized loss position	12 months
Fair value of Failed Auction Securities	$ 6,554,000	6,736,000
Gross unrealized losses	1,069,000	1,121,000
Aggregate credit loss	316,000	317,000	$ 305,000	$ 308,000
Failed Auction Securities [Member]
Long-Term Investments (Textual) [Abstract]
Auction rate securities, Par Value	$ 6,100,000	6,100,000
Interest rates auction time	28 days
Period for which Failed Auction Securities been in unrealized loss position	exceeds 12 months
Fair value of Failed Auction Securities	$ 5,031,000	4,979,000
Increase in fair value		52,000
Gross unrealized losses	1,069,000	1,121,000
Aggregate credit loss	316,000
Aggregate temporary impairment loss	753,000
Decreased aggregate credit (losses) gains on Failed Auction Securities	1,000
Certificates of deposit [Member]
Long-Term Investments (Textual) [Abstract]
Auction rate securities, Par Value	231,000	465,000
Certificates of deposit amount of maturity	$ 234,000
Maturity period of certificates of deposit	Jan. 27, 2013
Fair value of Failed Auction Securities	$ 231,000	465,000
Gross unrealized losses

Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Assets measured at fair value on a recurring basis
Estimated Fair Value	$ 6,554	$ 6,736
Failed Auction Securities [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	5,031	4,979
Brokered certificates of deposit [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	1,292	1,292
Certificates of deposit [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	231	$ 465
Recurring [Member] \| Failed Auction Securities [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	5,031
Recurring [Member] \| Brokered certificates of deposit [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	1,292
Recurring [Member] \| Certificates of deposit [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	231
Recurring [Member] \| Money market funds [Member]
Assets measured at fair value on a recurring basis
Cash Equivalents	13,697
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Certificates of deposit [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	231
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Money market funds [Member]
Assets measured at fair value on a recurring basis
Cash Equivalents	13,697
Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Brokered certificates of deposit [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	1,292
Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Failed Auction Securities [Member]
Assets measured at fair value on a recurring basis
Estimated Fair Value	$ 5,031

Fair Value Measurements (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Quantitative information about Level 3 fair value measurements
Estimated Fair Value	$ 6,554	$ 6,736
Failed Auction Securities [Member] \| Level 3 [Member]
Quantitative information about Level 3 fair value measurements
Estimated Fair Value	$ 5,031
Valuation Technique	Discounted cash flow
Failed Auction Securities [Member] \| Level 3 [Member] \| Cumulative probability of earning the maximum rate until maturity [Member]
Quantitative information about Level 3 fair value measurements
Unobservable Input	Cumulative probability of earning the maximum rate until maturity
Weighted Average Interest Rate	0.06%
Failed Auction Securities [Member] \| Level 3 [Member] \| Cumulative probability of principal return prior to maturity [Member]
Quantitative information about Level 3 fair value measurements
Unobservable Input	Cumulative probability of principal return prior to maturity
Weighted Average Interest Rate	89.55%
Failed Auction Securities [Member] \| Level 3 [Member] \| Cumulative probability of default [Member]
Quantitative information about Level 3 fair value measurements
Unobservable Input	Cumulative probability of default
Weighted Average Interest Rate	10.39%
Failed Auction Securities [Member] \| Level 3 [Member] \| Liquidity risk premium [Member]
Quantitative information about Level 3 fair value measurements
Unobservable Input	Liquidity risk premium
Weighted Average Interest Rate	5.00%
Failed Auction Securities [Member] \| Level 3 [Member] \| Recovery rate in default [Member]
Quantitative information about Level 3 fair value measurements
Unobservable Input	Recovery rate in default
Weighted Average Interest Rate	40.00%
Failed Auction Securities [Member] \| Level 3 [Member] \| Maximum [Member] \| Cumulative probability of earning the maximum rate until maturity [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	0.11%
Failed Auction Securities [Member] \| Level 3 [Member] \| Maximum [Member] \| Cumulative probability of principal return prior to maturity [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	94.94%
Failed Auction Securities [Member] \| Level 3 [Member] \| Maximum [Member] \| Cumulative probability of default [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	15.56%
Failed Auction Securities [Member] \| Level 3 [Member] \| Maximum [Member] \| Liquidity risk premium [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	5.00%
Failed Auction Securities [Member] \| Level 3 [Member] \| Maximum [Member] \| Recovery rate in default [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	40.00%
Failed Auction Securities [Member] \| Level 3 [Member] \| Minimum [Member] \| Cumulative probability of earning the maximum rate until maturity [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	0.01%
Failed Auction Securities [Member] \| Level 3 [Member] \| Minimum [Member] \| Cumulative probability of principal return prior to maturity [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	84.33%
Failed Auction Securities [Member] \| Level 3 [Member] \| Minimum [Member] \| Cumulative probability of default [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	5.05%
Failed Auction Securities [Member] \| Level 3 [Member] \| Minimum [Member] \| Liquidity risk premium [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	5.00%
Failed Auction Securities [Member] \| Level 3 [Member] \| Minimum [Member] \| Recovery rate in default [Member]
Quantitative information about Level 3 fair value measurements
Weighted Average Interest Rate	40.00%

Fair Value Measurements (Details 2) - Recurring [Member] - Level 3 [Member] - Failed Auction Securities [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2013 USD ($)
Change in the estimated fair values calculated for those assets valued on a recurring basis utilizing Level 3 inputs
Balance at the beginning of the period	$ 4,979
Credit gain on available-for-sale securities included in Other income (expense), net	1
Unrealized gain included in Other comprehensive income (loss)	51
Balance at the end of the period	$ 5,031

Fair Value Measurements (Details Textual)	3 Months Ended
Fair Value Measurements (Details Textual)	Mar. 31, 2013 USD ($)
Fair Value Measurements (Textual) [Abstract]
Percent of credit loss	4.90%
Rate of return required	5.00%
Estimated timeframe for auctions of securities minimum	3 years
Estimated timeframe for auctions of securities maximum	5 years
Percentage of liquidity risk premium	5.00%
Increase or decrease in the liquidity risk premium	1.00%
Increase or decrease, respectively, the fair value of the Failed Auction Securities	$ 300,000

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended
Stock-Based Compensation (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Stock-based compensation expense
Total stock-based compensation	$ 263	$ 318
Cost of revenues [Member]
Stock-based compensation expense
Total stock-based compensation	4	13
Selling, general and administrative [Member]
Stock-based compensation expense
Total stock-based compensation	183	227
Research and development [Member]
Stock-based compensation expense
Total stock-based compensation	$ 76	$ 78

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Stock Based Compensation (Details Textual) - USD ($)	Mar. 31, 2013	Dec. 31, 2010	Sep. 30, 2010
Stock Based Compensation (Textual) [Abstract]
Non-qualified stock options		2,984,250	1,243,750
Vicor Corporation Amended and Restated 2000 Stock Option and Incentive Plan, with performance-based vesting provisions [Member]
Stock Based Compensation (Textual) [Abstract]
Unrecognized compensation expense of these performance-based options	$ 7,790,000
Vi Chip 2007 Stock Option and Incentive Plan with performance-based vesting provisions [Member]
Stock Based Compensation (Textual) [Abstract]
Unrecognized compensation expense of these performance-based options	$ 850,000

Net Income (Loss) per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Numerator:
Net income (loss) attributable to Vicor Corporation	$ (4,990)	$ 326
Denominator:
Denominator for basic income (loss) per share-weighted average shares (1)	41,167	41,811
Effect of dilutive securities:
Employee stock options (2)		15
Denominator for diluted income (loss) per share adjusted weighted-average shares and assumed conversions	41,167	41,826
Computation of basic and diluted income per share
Basic income (loss) per share	$ (0.12)	$ 0.01
Diluted income (loss) per share	$ (0.12)	$ 0.01

Net Income (Loss) per Share (Details Textual) - shares	3 Months Ended
Net Income (Loss) per Share (Details Textual) - shares	Mar. 31, 2013	Mar. 31, 2012
Net Income (Loss) Per Share (Textual) [Abstract]
Options to purchase shares of Common Stock not included in the computation of diluted income per share	602,841	466,915

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Inventories
Raw materials	$ 28,073	$ 28,362
Work-in-process	3,127	2,707
Finished goods	6,149	6,535
Inventory, gross	37,349	37,604
Inventory reserves	(7,428)	(7,649)
Net balance	$ 29,921	$ 29,955

- Definition

The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.BB)
-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09)
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section 35
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 8, 9, 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 9
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 09
-Article 12

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 6
-Subparagraph a
-Article 5

+ Details

Other Investments (Details) - USD ($)	3 Months Ended
Other Investments (Details) - USD ($)	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Other Investments (Additional Textual) [Abstract]
Ownership interest in investment	27.00%	27.00%
Purchase of components under agreement	$ 396,000	$ 378,000
Allocation of equity method income (loss)	0	$ 0
Great Wall Semiconductor Corporation (GWS) [Member]
Other Investments (Textual) [Abstract]
Investment in non-voting convertible preferred stock	0		$ 0
Great Wall Semiconductor Corporation (GWS) [Member] \| Convertible preferred stock [Member]
Other Investments (Textual) [Abstract]
Investment in non-voting convertible preferred stock	$ 5,000,000		$ 5,000,000

Severance Charges (Details) $ in Thousands	3 Months Ended
Severance Charges (Details) $ in Thousands	Mar. 31, 2013 USD ($)
Summary of the activity related to the severance charges
Restructuring Reserve, Beginning Balance
Charges	1,361
Payments	(282)
Restructuring Reserve, Ending Balance	1,079
BBU [Member]
Summary of the activity related to the severance charges
Restructuring Reserve, Beginning Balance
Charges	1,123
Payments	(201)
Restructuring Reserve, Ending Balance	922
VI Chip [Member]
Summary of the activity related to the severance charges
Restructuring Reserve, Beginning Balance
Charges	238
Payments	(81)
Restructuring Reserve, Ending Balance	$ 157

Severance Charges (Details Textual) $ in Thousands	3 Months Ended
Severance Charges (Details Textual) $ in Thousands	Mar. 31, 2013 USD ($)
Severance Charges (Textual) [Abstract]
Total severance charges	$ 1,361

- Definition

The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4(b))
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(10)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5-8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section P
-Subsection 3, 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 146
-Paragraph 8-13, 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS146-1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 112
-Paragraph 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Product Warranties (Details) - USD ($) $ in Thousands	3 Months Ended
Product Warranties (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Product warranty activity
Balance at the beginning of the period	$ 364	$ 572
Accruals for warranties for products sold in the period	29	82
Fulfillment of warranty obligations	(47)	(100)
Revisions of estimated obligations	(22)
Balance at the end of the period	$ 324	$ 554

Product Warranties (Details Textual)	3 Months Ended
Product Warranties (Details Textual)	Mar. 31, 2013
Product Warranties (Textual) [Abstract]
Warranty Period	2 years

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Provision for income taxes and the effective income tax rate
(Benefit) Provision for income taxes	$ (3,495)	$ 176
Effective income tax rate	41.20%	34.00%

Income Taxes (Details Textual)	Mar. 31, 2013 USD ($)
Income Taxes (Textual) [Abstract]
Valuation allowance for state deferred tax assets	$ 12,295,000
Net deferred tax assets	$ 8,846,000

Commitments and Contingencies (Details)	Mar. 31, 2013 USD ($)
Commitments and Contingencies (Textual) [Abstract]
Capital expenditure commitments	$ 1,315,000

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Significant segment financial data
Net revenues	$ 41,946	$ 59,668
Income (loss) from operations	(8,496)	464
Total assets	187,843	208,424	$ 202,581
Depreciation and amortization	2,494	2,632
BBU [Member]
Significant segment financial data
Net revenues	38,202	44,935
Income (loss) from operations	2,149	5,963
Total assets	102,264	82,311
Depreciation and amortization	1,194	1,261
VI Chip [Member]
Significant segment financial data
Net revenues	3,407	14,418
Income (loss) from operations	(9,238)	(4,792)
Total assets	17,843	25,958
Depreciation and amortization	901	894
Picor [Member]
Significant segment financial data
Net revenues	1,782	2,713
Income (loss) from operations	(1,204)	(516)
Total assets	5,334	6,542
Depreciation and amortization	108	104
Corporate [Member]
Significant segment financial data
Income (loss) from operations	(203)	(191)
Total assets	108,551	123,637
Depreciation and amortization	291	373
Eliminations [Member]
Significant segment financial data
Net revenues	(1,445)	(2,398)
Total assets	$ (46,149)	$ (30,024)

Subsequent Event (Details) - Subsequent Event [Member] - USD ($)	1 Months Ended		3 Months Ended
	Apr. 30, 2013	Mar. 31, 2013	Mar. 31, 2013
Subsequent Event (Textual) [Abstract]
Authorized amount of common stock repurchase		$ 10,000,000
Expiration date of tender offer			Apr. 22, 2013
Purchase of common stock	1,341,575	1,931,513
Common stock par value	$ 5.00
Common stock aggregate value	$ 6,708,000	$ 10,392,000

- Definition

Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

+ References + Details