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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Feb. 28, 2014	Jun. 30, 2013
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Entity Registrant Name	VICOR CORP
Entity Central Index Key	0000751978
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		26,782,623
Entity Public Float			$ 113,649,200
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,758,218

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 56,339	$ 84,554
Short-term investments	463
Accounts receivable, less allowance of $198 in 2013 and $292 in 2012	27,683	27,165
Inventories, net	29,696	29,955
Deferred tax assets	131	1,776
Other current assets	4,212	2,613
Total current assets	118,524	146,063
Long-term investments, net	5,188	6,736
Property, plant and equipment, net	40,092	44,092
Long-term deferred tax assets		3,523
Other assets	1,836	2,167
Total assets	165,640	202,581
Current liabilities:
Accounts payable	8,677	6,812
Accrued compensation and benefits	8,055	7,400
Accrued expenses	2,841	2,233
Accrued severance charges	49
Income taxes payable	15	336
Deferred revenue	1,018	784
Total current liabilities	20,655	17,565
Long-term deferred revenue	974	1,549
Long-term income taxes payable	1,339	1,494
Deferred income taxes	335
Total liabilities	23,303	20,608
Commitments and contingencies (Note 15)
Vicor Corporation stockholders' equity:
Preferred Stock, $.01 par value, 1,000,000 shares authorized; no shares issued
Common Stock, value	392	390
Additional paid-in capital	169,474	167,498
Retained earnings	108,645	132,285
Accumulated other comprehensive loss	(526)	(112)
Treasury stock at cost: 11,671,486 shares in 2013 (8,398,398 shares in 2012)	(138,927)	(121,827)
Total Vicor Corporation stockholders' equity	139,176	178,352
Noncontrolling interest	3,161	3,621
Total equity	142,337	181,973
Total liabilities and equity	165,640	202,581
Class B Common Stock [Member]
Vicor Corporation stockholders' equity:
Common Stock, value	118	118
Total equity	$ 118	$ 118

Consolidated Balance Sheets (Parenthetical) $ in Thousands	Dec. 31, 2013 USD ($) Vote $ / shares shares	Dec. 31, 2012 USD ($) Vote $ / shares shares
Accounts receivable, less allowance \| $	$ 198	$ 292
Preferred Stock, par value \| $ / shares	$ 0.01	$ 0.01
Preferred Stock, shares authorized	1,000,000	1,000,000
Preferred Stock, shares issued
Common Stock, votes per share \| Vote	1	1
Common Stock, par value \| $ / shares	$ 0.01	$ 0.01
Common Stock, shares authorized	62,000,000	62,000,000
Common Stock, shares issued	38,453,439	38,442,175
Common Stock, shares outstanding	26,781,953	30,043,777
Treasury stock, shares	11,671,486	8,398,398
Class B Common Stock [Member]
Common Stock, votes per share \| Vote	10	10
Common Stock, par value \| $ / shares	$ 0.01	$ 0.01
Common Stock, shares authorized	14,000,000	14,000,000
Common Stock, shares issued	11,758,218	11,767,052
Common Stock, shares outstanding	11,758,218	11,767,052

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net revenues	$ 199,160	$ 218,507	$ 252,968
Cost of revenues	117,681	126,856	146,274
Gross margin	81,479	91,651	106,694
Operating expenses:
Selling, general and administrative	60,737	55,655	54,041
Research and development	39,848	38,744	38,967
Severance charges	1,361
Impairment of goodwill		2,012
Gain from litigation-related settlement		(1,975)
Total operating expenses	101,946	94,436	93,008
Income (loss) from operations	(20,467)	(2,785)	13,686
Other income, net:
Total unrealized gains (losses) on available-for-sale securities, net	(54)	511	1,206
Portion of losses recognized in other comprehensive income (loss)	(24)	(520)	(904)
Net credit (losses) gains recognized in earnings	(78)	(9)	302
Other income, net	80	203	44
Total other income, net	2	194	346
Income (loss) before income taxes	(20,465)	(2,591)	14,032
Provision for income taxes	3,039	1,207	4,723
Consolidated net income (loss)	(23,504)	(3,798)	9,309
Less: Net income attributable to noncontrolling interest	136	279	466
Net income (loss) attributable to Vicor Corporation	$ (23,640)	$ (4,077)	$ 8,843
Net income (loss) per common share attributable to Vicor Corporation:
Basic	$ (0.60)	$ (0.10)	$ 0.21
Diluted	$ (0.60)	$ (0.10)	$ 0.21
Shares used to compute net income (loss) per common share attributable to Vicor Corporation:
Basic	39,195	41,811	41,797
Diluted	39,195	41,811	41,856
Cash dividends declared per share			$ 0.15

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

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Statement Of Income And Comprehensive Income [Abstract]

Consolidated net income (loss)

$ (23,504)

$ (3,798)

$ 9,309

Foreign currency translation gains (losses), net of tax provision (benefit)

^[1]

(496)

(355)

151

Unrealized gains on available-for-sale securities, net of tax

^[2]

520

904

Other comprehensive income (loss)

(479)

165

1,055

Consolidated comprehensive income (loss)

(23,983)

(3,633)

10,364

Less: Comprehensive income attributable to noncontrolling interest

234

474

Comprehensive income (loss) attributable to Vicor Corporation

$ (24,054)

$ (3,867)

$ 9,890

[1]	Net of tax benefit of $(378) and $(241) for 2013 and 2012, respectively. Net of tax expense of $107 for 2011.
[2]	The deferred tax assets associated with unrealized gains on available for sale securities are completely offset by a tax valuation allowance as of December 31, 2013, 2012 and 2011. Therefore, there is no income tax provision recognized for the years ended December 31, 2013, 2012 and 2011.

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation gains (losses), tax provision (benefit)	$ (378)	$ (241)	$ 107
Recognized income tax provision	$ 0	$ 0	$ 0

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities:
Consolidated net income (loss)	$ (23,504)	$ (3,798)	$ 9,309
Adjustments to reconcile consolidated net income (loss) to net cash provided by (used for) operating activities:
Depreciation and amortization	10,008	10,423	11,005
Deferred income taxes	4,491	(369)	148
Stock-based compensation expense	2,450	1,244	1,923
Impairment of goodwill		2,012
(Decrease) increase in long-term deferred revenue	(139)	(139)	350
Increase in long-term income taxes payable	(155)	135
Excess tax benefit of share-based compensation		(105)	(133)
Gain on disposal of equipment	(26)	(33)	(21)
Credit loss (gain) on available for sale securities	78	9	(302)
Change in current assets and liabilities, net	2,107	7,859	4,128
Net cash (used for) provided by operating activities	(4,690)	17,238	26,407
Investing activities:
Purchases of investments		(270)	(1,104)
Sales and maturities of investments	1,024	3,630	11,142
Additions to property, plant and equipment	(6,179)	(7,396)	(7,466)
Proceeds from sale of equipment	26	33	10
Decrease (increase) in other assets	49	(81)	(55)
Net cash (used for) provided by investing activities	(5,080)	(4,084)	2,527
Financing activities:
Purchases of Common Stock	(17,100)
Proceeds from issuance of Common Stock	27	9	452
Common Stock dividends paid			(6,272)
Noncontrolling interest dividends paid	(531)	(378)	(690)
Excess (reversal) tax benefit of share-based compensation	(451)	105	133
Net cash used in financing activities	(18,055)	(264)	(6,377)
Effect of foreign exchange rates on cash	(390)	(244)	72
Net (decrease) increase in cash and cash equivalents	(28,215)	12,646	22,629
Cash and cash equivalents at beginning of period	84,554	71,908	49,279
Cash and cash equivalents at end of period	56,339	84,554	71,908
Change in assets and liabilities:
Accounts receivable	(821)	4,052	7,546
Inventories, net	33	5,591	(162)
Other current assets	(1,647)	380	(224)
Accounts payable and accrued liabilities	4,580	(1,670)	(3,861)
Accrued severance charges	49
Income taxes payable	(321)	(84)	324
Deferred revenue	234	(410)	505
Change in current assets and liabilities, net	2,107	7,859	4,128
Supplemental disclosures:
Cash paid during the year for income taxes, net of refunds	$ (61)	$ 975	$ 4,178

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total Vicor Corporation Stockholders' Equity [Member]	Noncontrolling Interest [Member]	Class B Common Stock [Member]	Common Stock [Member]
Beginning Balance at Dec. 31, 2010	$ 179,012	$ 163,933	$ 133,791	$ (1,369)	$ (121,827)	$ 175,031	$ 3,981	$ 118	$ 385
Sales of Common Stock	493	491				493			2
Common Stock dividends paid	(6,272)		(6,272)			(6,272)
Noncontrolling interest dividends paid	(690)						(690)
Excess tax benefit of stock-based compensation	133	133				133
Stock-based compensation expense	1,567	1,567				1,567
Liability stock option awards reclassified to equity	103	103				103
Components of comprehensive income, net of tax
Net income (loss)	9,309		8,843			8,843	466
Other comprehensive income	1,055			1,047		1,047	8
Consolidated comprehensive income (loss)	10,364					9,890	474
Ending Balance at Dec. 31, 2011	184,710	166,227	136,362	(322)	(121,827)	180,945	3,765	118	387
Sales of Common Stock	12	9				12			3
Noncontrolling interest dividends paid	(378)						(378)
Excess tax benefit of stock-based compensation	105	105				105
Stock-based compensation expense	1,244	1,244				1,244
Net settlement stock option exercises	(87)	(87)				(87)
Components of comprehensive income, net of tax
Net income (loss)	(3,798)		(4,077)			(4,077)	279
Other comprehensive income	165			210		210	(45)
Consolidated comprehensive income (loss)	(3,633)					(3,867)	234
Ending Balance at Dec. 31, 2012	181,973	167,498	132,285	(112)	(121,827)	178,352	3,621	118	390
Sales of Common Stock	27	25				27			2
Noncontrolling interest dividends paid	(531)						(531)
Reversal of excess tax benefit of stock-based compensation	(451)	(451)				(451)
Stock-based compensation expense	2,450	2,450				2,450
Net settlement stock option exercises	(48)	(48)				(48)
Purchase of treasury stock	(17,100)				(17,100)	(17,100)
Components of comprehensive income, net of tax
Net income (loss)	(23,504)		(23,640)			(23,640)	136
Other comprehensive income	(479)			(414)		(414)	(65)
Consolidated comprehensive income (loss)	(23,983)					(24,054)	71
Ending Balance at Dec. 31, 2013	$ 142,337	$ 169,474	$ 108,645	$ (526)	$ (138,927)	$ 139,176	$ 3,161	$ 118	$ 392

Description of Business	12 Months Ended
Description of Business	Dec. 31, 2013
Accounting Policies [Abstract]
Description of Business	1. DESCRIPTION OF BUSINESS Vicor Corporation (the “Company” or “Vicor”) designs, develops, manufactures and markets modular power converters, power system components, and power systems. The Company also licenses certain rights to its technology in return for ongoing royalties. The principal markets for the Company’s power converters and systems are large Original Equipment Manufacturers and their contract manufacturers, and smaller, lower volume users which are broadly distributed across several major market areas.

- Definition

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

+ References

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+ Details

Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Significant Accounting Policies

2. SIGNIFICANT ACCOUNTING POLICIES

Principles of consolidation

The Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All intercompany transactions and balances have been eliminated upon consolidation. Certain of the Company’s Vicor Custom Power entities are not majority owned by the Company. These entities are consolidated by the Company as management believes that the Company has the ability to exercise control over their activities and operations.

Use of estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingencies at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates relate to the useful lives of fixed assets and identified intangible assets, recoverability of long-lived assets, fair value of long-term investments, allowances for doubtful accounts, the net realizable value of inventory, potential reserves relating to litigation matters, accrued liabilities, accrued taxes, deferred tax valuation allowances, assumptions pertaining to share-based payments and other reserves. Actual results could differ from those estimates, and such differences may be material to the financial statements.

Revenue recognition

Product revenue is recognized in the period when persuasive evidence of an arrangement with a customer exists, the products are shipped and title has transferred to the customer, the price is fixed or determinable, and collection is considered probable.

The Company defers revenue and the related cost of sales on shipments to certain distributors until the distributors resell the products to their customers, based on distribution partnerships with two leading electronic components distributors. The agreements with these distributors allow the distributors to receive price adjustment credits to return qualifying products for credit, as determined by the Company, in order to reduce the amounts of slow-moving, discontinued or obsolete product from their inventory. Distributors are also granted price adjustment credits in the event of a price decrease subsequent to the date the product was shipped and billed to the distributor. Given the uncertainties associated with the levels of price adjustment credits to be granted to distributors, the sales price to the distributor is not fixed or determinable until the distributor resells the products to their customers. Therefore, the Company defers revenue and the related cost of sales on shipments to distributors until the distributors resell the products to their customers and so the Company’s revenue fully reflects end customer purchases and is not impacted by distributor inventory levels. These agreements limit such returns to a certain percentage of the value of the Company’s shipments to that distributor during the prior quarter. In addition, distributors are allowed to return unsold products if the Company terminates the relationship with the distributor. Title to the inventory transfers to the distributor at the time of shipment or delivery to the distributor, and payment from the distributor is due in accordance with the Company’s standard payment terms. These payment terms are not contingent upon the distributors’ sale of the products to their customers. Upon title transfer to distributors, inventory is reduced for the cost of goods shipped, the margin (sales less cost of sales) is recorded as deferred revenue and an account receivable is recorded. As of December 31, 2013, the Company had gross deferred revenue of approximately $1,269,000 and gross deferred cost of revenues of approximately $516,000 under these agreements. As of December 31, 2012, the Company had gross deferred revenue of approximately $625,000 and gross deferred cost of revenues of approximately $249,000 under these agreements.

The Company evaluates revenue arrangements with potential multi-element deliverables to determine if there is more than one unit of accounting. A deliverable constitutes a separate unit of accounting when it has standalone value and there are no customer-negotiated refund or return rights for the undelivered elements. The Company enters into arrangements containing multiple elements which may include a combination of non-recurring engineering services (“NRE”), prototype units and production units. The Company has determined that the NRE and prototype units represent one unit of accounting and the production units a separate unit of accounting, based on an assessment of the respective standalone value. The Company defers revenue recognition for the NRE and prototype units until completion of the final milestone under the NRE arrangement, which is generally the delivery of the prototype. Recognition generally takes place within six to twelve months of the initiation of the arrangement. Revenue for the production units is recognized upon shipment, as for product revenue summarized above. During 2013, 2012 and 2011, revenue recognized under multi-element arrangements accounted for less than 3% of net revenues.

License fees are recognized as earned. The Company recognizes revenue on such arrangements only when the contract is signed, the license term has begun, all obligations have been delivered to the customer, and collection is probable.

Foreign currency translation

The financial statements of Vicor Japan Company, Ltd. (“VJCL”), a majority owned subsidiary, for which the functional currency is the Japanese yen, have been translated into U.S. dollars using the exchange rate in effect at the balance sheet date for balance sheet amounts and the average exchange rates in effect during the year for income statement amounts. The gains and losses resulting from the changes in exchange rates from year to year have been reported in other comprehensive income.

Transaction gains and losses and translation gains (losses) resulting from the remeasurement of foreign currency denominated assets and liabilities of the Company’s foreign subsidiaries where the functional currency is the U.S. dollar are included in other income, net. Foreign currency losses included in other income, net, were approximately ($94,000), ($46,000), and ($326,000) in 2013, 2012 and 2011, respectively.

Cash and cash equivalents

Cash and cash equivalents include funds held in checking and money market accounts, certificates of deposit and debt securities with maturities of less than three months at the time of purchase. Cash and cash equivalents are valued at cost which approximates market value. The Company’s money market securities, which are classified as cash equivalents on the balance sheet, are purchased and redeemed at par. The estimated fair value is equal to the cost of the securities and due to the nature of the securities there are no unrealized gains or losses at the balance sheet dates.

Short-term and 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 short-term and long-term investments are classified as available-for-sale securities. Available-for-sale securities are recorded 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 loss,” a component of Total 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, net” in the 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.

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 that 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:


Level 1		Inputs used to measure fair value are unadjusted quoted prices available in active markets for the identical assets or liabilities as of the reporting date.

Level 2		Inputs used to measure fair value, other than quoted prices included in Level 1, are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in inactive markets. Level 2 also includes assets and liabilities valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data from actively quoted markets for substantially the full term of the financial instrument.

Level 3		Inputs used to measure fair value are unobservable inputs supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.

The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these financial instruments.

Allowance for doubtful accounts

The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments, based on assessments of customers’ credit-risk profiles and payment histories. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company does not require collateral from its customers.

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, historical usage 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.

Concentrations of risk

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents, short-term and long-term investments, and trade accounts receivable. The Company maintains cash and cash equivalents and certain other financial instruments with various large financial institutions. Generally, amounts invested with these financial institutions are in excess of FDIC insurance limits. The Company has not experienced any losses in such accounts and management believes the Company is not exposed to significant credit risk. The Company’s short-term and long-term investments consist of highly rated (Aaa/AA+/A3/BBB) municipal and corporate debt securities in which a significant portion are invested in auction rate securities. As of December 31, 2013, the Company was holding a total of approximately $6,000,000 in auction rate securities, all of which are collateralized by student loans. Through December 31, 2013, auctions held for all of the Company’s auction rate securities have failed. The funds associated with auction rate securities that have failed auction may not be accessible until a successful auction occurs, a buyer is found outside of the auction process, the security is called, or the underlying securities have matured. If the credit rating of the issuer of any auction rate security held deteriorates, the Company may be required to adjust the carrying value of the investment for an other-than-temporary decline in value through an impairment charge. The Company’s investment policy, approved by the Board of Directors, limits the amount the Company may invest in any issuer, thereby reducing credit risk concentrations.

The Company’s products are sold worldwide to customers ranging from smaller, independent manufacturers of highly specialized electronic devices to larger original equipment manufacturers (“OEMs”) and their contract manufacturers. The applications in which these products are used are in the higher-performance, higher-power segments of the power systems market, including, in alphabetical order, aerospace and defense electronics, enterprise and high performance computing, industrial automation, telecommunications and networking infrastructure, test and measurement instrumentation, and vehicles and transportation. While, overall, the Company has a broad customer base and sells into a variety of industries, the Company’s VI Chip subsidiary has derived a substantial portion of its revenue from one customer and the Company’s Picor subsidiary has derived a substantial portion of its revenue from a limited number of customers. This concentration of revenue is a reflection of the relatively early stage of adoption of the technologies, architectures and products offered by these subsidiaries, and their targeting of market leading innovators as initial customers. Concentrations of credit risk with respect to trade accounts receivable are limited due to the number of entities comprising the Company’s customer base. As of December 31, 2013, two customers accounted for approximately 12.9% and 12.5% of trade account receivables, respectively. For the year ended December 31, 2012, two customers accounted for approximately 12.7% and 10.6% of trade account receivables, respectively. Credit losses have consistently been within management’s expectations.

During 2013, two customers accounted for approximately 10.9% and 10.1% of net revenues, respectively. During 2012, one customer accounted for approximately 10.1% of net revenues. During 2011, one customer accounted for approximately 14.9% of net revenues. International sales, based on customer location, as a percentage of total net revenues, were approximately 59.5% in 2013 and 51.1% in 2012 and 56.9% in 2011, respectively. During 2013, net revenues from customers in Hong Kong and China accounted for approximately 16.2% and 11.3%, respectively, of total net revenues. Net revenues from customers in Hong Kong and Taiwan accounted for approximately 12.5% and 9.0%, respectively, of total net revenues in 2012, and 11.8% and 15.3%, respectively, of total net revenues in 2011.

Components and materials used in the Company’s products are purchased from a variety of vendors. While most of the components are available from multiple sources, some key components for certain VI Chip and Picor products, in particular, are supplied by single vendors. In instances of single source items, the Company maintains levels of inventories management consider to be appropriate to enable meeting the delivery requirements of customers. If suppliers or subcontractors cannot provide their products or services on time or to the required specifications, the Company may not be able to meet the demand for its products and its delivery times may be negatively affected.

Long-lived assets

The Company reviews property, plant and equipment and finite lived intangible assets for impairment whenever events or changes in circumstances indicate the carrying value of such assets may not be recoverable. Management determines whether the carrying value of an asset or asset group is recoverable based on comparison to the undiscounted expected future cash flows the assets are expected to generate over their remaining economic lives. If an asset is not recoverable, the impairment loss is equal to the amount by which the carrying value of the asset exceeds its fair value, which is determined by either a quoted market price, if any, or a value determined by utilizing a discounted cash flow technique. Evaluation of impairment of long-lived assets requires estimates of future operating results that are used in the preparation of the expected future undiscounted cash flows. Actual future operating results and the remaining economic lives of our long-lived assets could differ from the estimates used in assessing the recoverability of these assets. These differences could result in impairment charges, which could have a material adverse impact on the Company’s results of operations.

Goodwill and other intangible assets

Goodwill is subject to an annual impairment test, at the reporting unit level, or more frequently if indicators of potential impairment exist. The Company performs the annual test in the fourth quarter. While a qualitative option is available, the performance of the quantitative test involves a two-step process. The first step of the impairment test involves comparing the fair values of the reporting unit with its carrying value, including goodwill. The Company generally determines the fair value of the reporting unit using the income approach methodology of valuation that includes the discounted cash flow method, as well as other generally accepted valuation methodologies, which requires significant judgment by management. If the carrying amount of the reporting unit exceeds the reporting unit’s fair value, management performs the second step of the goodwill impairment test to determine the amount of the impairment loss. The second step of the goodwill impairment test involves comparing the implied fair value of the affected reporting unit’s goodwill with the carrying value of that goodwill. The amount by which the carrying value of the goodwill exceeds its implied fair value, if any, is recognized as an impairment loss. These impairment tests may result in impairment losses that could have a material adverse impact on the Company’s results of operations.

Values assigned to patents are amortized using the straight-line method over periods ranging from three to twenty years.

Goodwill and other intangible assets are included in “Other assets” in the accompanying Consolidated Balance Sheets.

Other investments

The Company accounts for its investment in Great Wall Semiconductor Corporation (“GWS”) under the equity method of accounting.

Advertising expense

The cost of advertising is expensed as incurred. The Company incurred $1,884,000, $1,910,000 and $1,645,000 in advertising costs during 2013, 2012 and 2011, respectively.

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 periodically assesses the adequacy of the warranty reserves and adjusts the amounts as necessary. Warranty obligations are included in “Accrued expenses” in the accompanying Consolidated Balance Sheets.

Legal costs

Legal costs in connection with litigation are expensed as incurred.

Net income (loss) per common share

The Company computes basic earnings per share using the weighted average number of common shares outstanding and diluted earnings per share using the weighted average number of common shares outstanding plus the effect of outstanding dilutive stock options, if any. The following table sets forth the computation of basic and diluted income (loss) per share for the years ended December 31 (in thousands, except per share amounts):


	2013			2012			2011
Numerator:
Net income (loss) attributable to Vicor Corporation	$	(23,640	)	$	(4,077	)	$	8,843

Denominator:
Denominator for basic income (loss) per share-weighted average shares (1)		39,195			41,811			41,797
Effect of dilutive securities:
Employee stock options (2)		—			—			59

Denominator for diluted income (loss) per share — adjusted weighted-average shares and assumed conversions (3)		39,195			41,811			41,856

Basic income (loss) per share	$	(0.60	)	$	(0.10	)	$	0.21

Diluted income (loss) per share	$	(0.60	)	$	(0.10	)	$	0.21

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

(2)	Options to purchase 1,989,248, 545,345, and 305,268 shares of Common Stock in 2013, 2012, and 2011, respectively, were not included in the calculation of net income (loss) per share as the effect would have been antidilutive.

(3)	Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding for the year, adjusted to include the dilutive effect, if any, of outstanding options.

Income taxes

Deferred tax assets and liabilities are determined based on the differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted income tax rates and laws that are expected to be in effect when the temporary differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if it is more likely than not that some portion or all of the deferred tax assets will not be realized. Additionally, deferred tax assets and liabilities are separated into current and noncurrent amounts based on the classification of the related assets and liabilities for financial reporting purposes or the expected reversal.

The Company follows a two-step process to determine the amount of tax benefit to recognize. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon examination by a tax authority. If the tax position is deemed “more-likely-than-not” to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50 percent likelihood of being realized upon ultimate settlement. If the tax position does not meet the “more-likely-than-not” threshold then it is not recognized in the financial statements. Additionally, the Company accrues interest and penalties, if any, related to unrecognized tax benefits as a component of income tax expense. The unrecognized tax benefits, including accrued interest and penalties, if any, are included in “Long-term income taxes payable” in the accompanying Consolidated Balance Sheets.

Stock-based compensation

The Company uses the Black-Scholes option-pricing model to calculate the grant-date fair value of stock option awards. The resulting compensation expense, net of expected forfeitures, for non performance-based stock options is recognized on a straight-line basis over the service period of the award, which is generally five years for stock options. For stock options with performance-based vesting provisions, recognition of compensation expense, net of expected forfeitures, commences if and when the achievement of the performance criteria is deemed probable. The compensation expense, net of expected forfeitures, for performance-based stock options is recognized over the relevant performance period.

Comprehensive income (loss)

The components of comprehensive income (loss) include, in addition to net income (loss), unrealized gains and losses on investments, net of tax and foreign currency translation adjustments related to VJCL, net of tax.

Impact of recently issued accounting standards

In July 2013, the Financial Accounting Standards Board (“FASB”) issued an amendment to the accounting guidance related to the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The guidance requires an unrecognized tax benefit to be presented as a decrease in a deferred tax asset where a net operating loss, a similar tax loss, or a tax credit carryforward exists and certain criteria are met. This guidance is effective prospectively for annual and interim reporting periods beginning after December 15, 2013. The Company is currently evaluating the potential impact of the adoption of this guidance on its consolidated financial statements.

Stock-Based Compensation and Employee Benefit Plans

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Compensation and Employee Benefit Plans

3. STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS

Vicor currently grants stock options under the following equity compensation plans that are shareholder-approved:

Amended and Restated 2000 Stock Option and Incentive Plan (the “ Vicor 2000 Plan”) — Under the Vicor 2000 Plan, the Board of Directors or the Compensation Committee of the Board of Directors may grant stock incentive awards based on the Company’s Common Stock, including stock options, stock appreciation rights, restricted stock, performance shares, unrestricted stock, deferred stock and dividend equivalent rights. Awards may be granted to employees and other key persons, including non-employee directors. Incentive stock options may be granted to employees at a price at least equal to the fair market value per share of the Common Stock on the date of grant, and non-qualified options may be granted to non-employee directors at a price at least equal to 85% of the fair market value of the Common Stock on the date of grant. A total of 4,000,000 shares of Common Stock have been reserved for issuance under the Vicor 2000 Plan. The period of time during which an option may be exercised and the vesting periods are determined by the Compensation Committee. The term of each option may not exceed ten years from the date of grant.

1998 Stock Option and Incentive Plan (the “Vicor 1998 Plan”) — The Vicor 1998 Plan permitted the grant of share options to its employees and other key persons, including non-employee directors for the purchase of up to 2,000,000 shares of common stock. As a result of the approval of the Vicor 2000 Plan, no further grants were made under the Vicor 1998 Plan.

Picor Corporation (“Picor”), a privately held majority-owned subsidiary of Vicor, currently grants stock options under the following equity compensation plan that has been approved by its Board of Directors:

2001 Stock Option and Incentive Plan, as amended (the “2001 Picor Plan”) — Under the 2001 Picor Plan, the Board of Directors of Picor may grant stock incentive awards based on the Picor Common Stock, including stock options, restricted stock or unrestricted stock. Awards may be granted to employees and other key persons, including non-employee directors and full or part-time officers. Incentive stock options may be granted to employees at a price at least equal to the fair market value per share of the Picor Common Stock, based on judgments made by the Company, on the date of grant. A total of 20,000,000 shares of Picor Common Stock have been reserved for issuance under the 2001 Picor Plan. The period of time during which an option may be exercised and the vesting periods are determined by the Picor Board of Directors. The term of each option may not exceed ten years from the date of grant.

VI Chip Corporation (“VI Chip”), a privately held majority-owned subsidiary of Vicor, currently grants stock options under the following equity compensation plan that has been approved by its Board of Directors:

2007 Stock Option and Incentive Plan, as amended (the “2007 VI Chip Plan”) — Under the 2007 VI Chip Plan, the Board of Directors of VI Chip may grant stock incentive awards based on the VI Chip Common Stock, including stock options, restricted stock or unrestricted stock. Awards may be granted to employees and other key persons, including non-employee directors and full or part-time officers. Incentive stock options may be granted to employees at a price at least equal to the fair market value per share of the VI Chip Common Stock, based on judgments made by the Company, on the date of grant. A total of 12,000,000 shares of VI Chip Common Stock have been reserved for issuance under the 2007 VI Chip Plan. The period of time during which an option may be exercised and the vesting periods are determined by the VI Chip Board of Directors. The term of each option may not exceed ten years from the date of grant.

All non performance-based option awards are granted at an exercise price equal to or greater than the market price for Vicor at the date of the grant, and are granted at a price equal to or greater than the estimated fair value for both Picor and VI Chip based on a discounted cash flow model, at the date of grant. Options generally vest over various periods of up to six years and may be exercised for up to 10 years from the date of grant, which is the maximum contractual term. The Company uses both the graded attribution and straight-line method to recognize expense for stock-based awards.

On May 17, 2013, the Company commenced an offer (the “Exchange Offer”) to its employees and directors to exchange certain outstanding options to purchase shares of the Company’s common stock granted under the Company’s Amended and Restated 2000 Stock Option and Incentive Plan, as amended (the “2000 Plan”), on a one-for-one basis, for replacement options to purchase shares of common stock, to be granted under the Company’s 2000 Plan (the “Option Exchange”). All outstanding options under the 2000 Plan granted to employees and directors prior to January 1, 2013, whether or not vested, were eligible for the Option Exchange (“Eligible Options”). Eligible Options included those options with time-based vesting provisions (“Time-Based Eligible Options”) and those options with performance-based vesting provisions tied to the achievement of certain quarterly revenue targets by the Company’s Brick Business Unit (“Performance-Based Eligible Options”). Options for the purchase of shares of common stock of the Company’s subsidiaries, VI Chip Corporation and Picor Corporation, were not eligible for the Option Exchange.

Pursuant to the Exchange Offer, which expired June 17, 2013 (the “Offer Expiration Date”), 638 eligible participants tendered, and the Company accepted for exchange, options to purchase an aggregate of 1,531,077 shares of the Company’s common stock, representing approximately 91% of Eligible Options. Upon acceptance, the tendered options were cancelled, and the Company granted an equivalent number of new options (the “Replacement Options”) under the 2000 Plan. All Replacement Options vest over five years, have a 10 year term, and have terms substantially similar to other time-based vesting options awarded under the 2000 Plan. Replacement Options granted in exchange for Time-Based Eligible Options have an exercise price equal to $6.29 (being 120% of the last reported sale price per share of the Company’s common stock on the NASDAQ on the Offer Expiration Date). Replacement Options granted in exchange for Performance-Based Eligible Options have an exercise price equal to (i) $6.29 (being 120% of the last reported sale price per share of the Company’s common stock on the NASDAQ on the Offer Expiration Date) with respect to Replacement Options that vest on or prior to the first anniversary of the Offer Expiration Date; (ii) $7.34 (being 140% of the last reported sale price per share of the Company’s common stock on the NASDAQ on the Offer Expiration Date) with respect to Replacement Options that vest after the first anniversary of the Offer Expiration Date but on or prior to the second anniversary of the Offer Expiration Date; (iii) $8.38 (being 160% of the last reported sale price per share of the Company’s common stock on the NASDAQ on the Offer Expiration Date) with respect to Replacement Options that vest after the second anniversary of the Offer Expiration Date but on or prior to the third anniversary of the Offer Expiration Date; (iv) $9.43 (being 180% of the last reported sale price per share of the Company’s common stock on the NASDAQ on the Offer Expiration Date) with respect to Replacement Options that vest after the third anniversary of the Offer Expiration Date but on or prior to the fourth anniversary of the Offer Expiration Date; and (v) $10.48 (being 200% of the last reported sale price per share of the Company’s common stock on the NASDAQ on the Offer Expiration Date) with respect to Replacement Options that vest after the fourth anniversary of the Offer Expiration Date.

For financial reporting purposes, the exchange of Time-Based Eligible Options for Replacement Options was considered a modification of both the exercise price and the vesting terms of the cancelled options. The accounting for these modifications resulted in total incremental expense of approximately $365,000, which, combined with the remaining unrecognized expense from the original grant date value of approximately $318,000, will be recognized over the associated service period (i.e., the five year vesting period) for each new vesting tranche. Because the Company had not previously recorded stock-based compensation expense for the Performance-Based Eligible Options, as the Company determined it was not probable the Brick Business Unit would meet the revenue targets required to trigger vesting of such options, the exchange of Replacement Options for Performance-Based Eligible Options has been accounted for as the grant of new options as of June 17, 2013, the Offer Expiration Date. As referenced above, because these Replacement Options have five different exercise prices (i.e., an increasing exercise price for each of the five different vesting periods, each with a different term to expiration), the value of such Replacement Options, calculated using the Black-Scholes methodology, was based on the assumption each vesting tranche represented a distinct instrument. The resulting total expense of approximately $2,300,000 will be recognized over the associated service period for each vesting tranche, as if the grant were, in substance, five grants of distinct instruments with different exercise prices and different, sequentially shorter, terms to expiration. The unrecognized compensation expense for these Replacement Options was approximately $1,765,000 as of December 31, 2013.

Under the retirement provisions of the 2000 Plan and the option agreements applicable to the Replacement Options, the Company records all stock-based compensation expense for an option grant by the earlier of (a) the end of the associated service period (i.e., the vesting period) or (b) by age 62.5 of the employee or director to whom the options were awarded. Because of the age of certain recipient employees and directors, a number of Replacement Options granted were subject to immediate recognition of the associated total stock-based compensation expense. Accordingly, as a result of the Option Exchange, the Company recorded stock-based compensation expense during the second quarter of 2013 of approximately $625,000, of which approximately $450,000 was the result of immediate expense recognition due to the age of the recipient employee or director.

Separate from the Option Exchange, on May 14, 2013, the Company awarded options to purchase, at an exercise price of $5.35 per share, an aggregate of 150,000 shares of common stock, under the 2000 Plan, to certain officers. In addition, on June 21, 2013, the Company awarded options to purchase, at an exercise price of $5.67 per share, an aggregate of 70,552 shares of common stock, under the 2000 Plan, to directors as a component of their annual compensation. The total stock-based compensation expense recognized during the second quarter of 2013 for these awards was approximately $208,000, of which approximately $190,000 was the result of immediate expense recognition due to the age of the recipient officer or director.

During the third quarter of 2010, the Company granted an aggregate of 1,243,750 Performance-Based Eligible Options. Based on the final results of the Option Exchange, a total of 66,000 of these Performance-Based Eligible Options remain outstanding as of December 31, 2013. 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 remaining stock options over the relevant performance period. As of December 31, 2013, the Company determined it was not probable the revenue targets would 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 $413,000 as of December 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 would be achieved and, accordingly, began recording stock-based compensation expense relating to these options beginning January 1, 2011. This determination remains the same as of December 31, 2013 and, accordingly, expense has been recorded through that date. The unrecognized compensation expense for these performance-based options was approximately $727,000 as of December 31, 2013.

Stock-based compensation expense for the years ended December 31 was as follows (in thousands):


	2013		2012		2011
Cost of revenues	$	163	$	45	$	68
Selling, general and administrative		1,942		864		1,188
Research and development		345		335		667

Total stock based compensation	$	2,450	$	1,244	$	1,923

The increase in stock-based compensation expense in 2013 compared to 2012 was primarily due to the Option Exchange, described above.

During 2013, 2012, and 2011, the Picor Board of Directors (the “Picor Board”) authorized different alternatives of net settlement to holders of Picor stock options in the tenth and final year of their respective terms. In addition, during the third quarter of 2011, the Picor Board approved an offer to repurchase up to 1,142,000 shares of Picor Common Stock from a limited number of holders who purchased these shares via exercise before October 31, 2011. As a result, the Company accrued $368,000 in the third quarter of 2011, representing the maximum repurchase obligation to these holders assuming all holders sold their shares. This resulted in additional stock-based compensation expense of $169,000 and $132,000 in Selling, general and administrative and Research and development expense, respectively, along with a charge of $67,000 against Additional paid-in-capital, in the third quarter of 2011. During the fourth quarter of 2011, the Company accounted for those options for which repurchase was ultimately not elected by the holder, reducing the accrual by $106,000, with the offset to Picor’s additional paid-in capital.

The fair value for the options was estimated at the date of grant using a Black-Scholes option pricing model under all methods with the following weighted-average assumptions:


	Non Performance- based Stock Options
Vicor:	2013			2012			2011
Risk-free interest rate		1.2	%		0.7	%		1.8	%
Expected dividend yield		0.0	%		0.6	%		1.6	%
Expected volatility		39	%		52	%		54	%
Expected lives (years)		4.9			4.1			5.0

VI Chip:	2013			2012			2011
Risk-free interest rate		1.6	%		1.2	%		1.5	%
Expected dividend yield		—			—			—
Expected volatility		48	%		50	%		49	%
Expected lives (years)		6.5			6.5			6.5

Picor:	2013			2012			2011
Risk-free interest rate		1.2	%		1.2	%		1.6	%
Expected dividend yield		—			—			—
Expected volatility		49	%		50	%		52	%
Expected lives (years)		6.5			6.5			6.5

Risk-free interest rate:

Vicor — The Company uses the yield on zero-coupon U.S. Treasury “Strip” securities for a period that is commensurate with the expected term assumption for each vesting period.

Picor and VI Chip — Picor and VI Chip use the yield to maturity of a seven-year U.S. Treasury bond, as it most closely aligns to the expected exercise period.

Expected dividend yield:

Vicor — The Company determines the expected dividend yield by annualizing the most recent prior cash dividends declared by the Company’s Board of Directors and dividing that result by the closing stock price on the date of that dividend declaration. Dividends are not paid on options.

Picor and VI Chip — Picor and VI Chip have not and do not expect to declare and pay dividends in the foreseeable future. Therefore, the expected dividend yield is not applicable.

Expected volatility:

Vicor — Vicor uses historical volatility to estimate the grant-date fair value of the options, using the expected term for the period over which to calculate the volatility (see below). The Company does not expect its future volatility to differ from its historical volatility. The computation of the Company’s volatility is based on a simple average calculation of monthly volatilities over the expected term.

Picor — As Picor is a nonpublic entity, historical volatility information is not available. An industry sector index of six publicly traded fabless semiconductor firms was developed for calculating historical volatility for Picor. Historical prices for each of the companies in the index based on the market price of the shares on each day of trading over the expected term were used to determine the historical volatility.

VI Chip — As VI Chip is a nonpublic entity, historical volatility information is not available. An industry sector index of eleven publicly traded fabless semiconductor firms was developed for calculating historical volatility for VI Chip. Historical prices for each of the companies in the index based on the market price of the shares on each day of trading over the expected term were used to determine the historical volatility.

Expected term:

Vicor — The Company uses historical employee exercise and option expiration data to estimate the expected term assumption for the Black-Scholes grant-date valuation. The Company believes that this historical data is currently the best estimate of the expected term of options, and that generally all groups of the Company’s employees exhibit similar exercise behavior.

Picor and VI Chip — Due to the lack of historical information, the “simplified” method as prescribed by the Securities and Exchange Commission was used to determine the expected term on grant awards that meet the definition of “plain vanilla”. For options that did not meet the criteria of “plain vanilla”, the Company calculated the expected term based on its best estimate of what the expected term would be.

Forfeiture rate:

The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The term “forfeitures” is distinct from “cancellations” or “expirations” and represents only the unvested portion of the surrendered option. The forfeiture analysis is re-evaluated quarterly and the forfeiture rate is adjusted as necessary. Ultimately, the actual expense recognized over the vesting period will only be for those shares that vest.

Vicor — The Company currently expects that for Vicor options, based on an analysis of its historical forfeitures, that approximately 78% of its options will actually vest, and therefore has applied an annual forfeiture rate of 8.0% to all unvested options as of December 31, 2013. For 2012, the Company expected 76% of its options would actually vest and applied an annual forfeiture rate of 9.00%.

Picor — The Company currently expects that for Picor options, based on an analysis of its historical forfeitures, that approximately 92% of its options will actually vest, and therefore has applied an annual forfeiture rate of 2.75% to all unvested options as of December 31, 2013. For 2012, the Company expected 92% of its options would actually vest and applied an annual forfeiture rate of 2.75%.

VI Chip — The Company currently expects that for VI Chip options, based on an analysis of its historical forfeitures, that approximately 80% of its options will actually vest, and therefore has applied an annual forfeiture rate of 7.0% to all unvested options as of December 31, 2013. For 2012, the Company expected 81% of its options would actually vest and applied an annual forfeiture rate of 7.00%.

Vicor Stock Options

A summary of the activity under Vicor’s stock option plans as of December 31, 2013 and changes during the year then ended, is presented below (in thousands except for share and weighted-average data):


	Options Outstanding			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Outstanding on December 31, 2012		1,796,475		$	12.99
Granted (1)		1,819,345		$	7.43
Forfeited and expired (1)		(1,624,142	)	$	13.25
Exercised		(2,430	)	$	5.41

Outstanding on December 31, 2013		1,989,248		$	7.71		9.18	$	11,399

Exercisable on December 31, 2013		54,284		$	9.72		5.28	$	217

Vested or expected to vest as of December 31, 2013 (2)		1,709,313		$	7.60		9.18	$	9,983

(1)	Includes Option Exchange.

(2)	In addition to the vested options, the Company expects a portion of the unvested options to vest at some point in the future. Options expected to vest is calculated by applying an estimated forfeiture rate to the unvested options.

As of December 31, 2012 and 2011, the Company had shares exercisable of 255,694 and 232,078 respectively, for which the weighted average exercise prices were $12.79 and $12.00, respectively.

During the years ended December 31, 2013, 2012, and 2011 under all plans, the total intrinsic value of Vicor options exercised (i.e. the difference between the market price at exercise and the price paid by the employee to exercise the options) was $15,000, $2,000, and $217,000, respectively. The total amount of cash received by the Company from options exercised in 2013, 2012 and 2011, was $13,000, $4,000, and $447,000, respectively. The total grant-date fair value of stock options that vested during the years ended December 31, 2013, 2012 and 2011 was approximately $489,000, $449,000 and $411,000, respectively.

As of December 31, 2013, there was $2,274,000 of total unrecognized compensation cost related to unvested non-performance based awards for Vicor. That cost is expected to be recognized over a weighted-average period of 2.56 years for those awards. The expense will be recognized as follows: $1,072,000 in 2014, $619,000 in 2015, $363,000 in 2016, $174,000 in 2017, and $46,000 in 2018.

The weighted-average fair value of Vicor options granted was $1.90, $2.47, and $5.79 in 2013, 2012 and 2011, respectively.

Picor Stock Options

A summary of the activity under the 2001 Picor Plan as of December 31, 2013 and changes during the year then ended, is presented below (in thousands except for share and weighted-average data):


	Options Outstanding			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Outstanding on December 31, 2012		10,215,367		$	0.65
Granted		170,000		$	0.64
Forfeited and expired		(380,000	)	$	0.25
Exercised		(601,000	)	$	0.75

Outstanding on December 31, 2013		9,404,367		$	0.66		6.18	$	351

Exercisable on December 31, 2013		5,869,044		$	0.69		5.39	$	204

Vested or expected to vest as of December 31, 2013 (1)		9,275,632		$	0.66		6.04	$	347

(1)	In addition to the vested options, the Company expects a portion of the unvested options to vest at some point in the future. Options expected to vest is calculated by applying an estimated forfeiture rate to the unvested options.

As of December 31, 2012 and 2011, Picor had shares exercisable of 5,329,950 and 4,684,585, respectively, for which the weighted average exercise prices were $0.69 and $0.64, respectively.

During the years ended December 31, 2013, 2012, and 2011, the total intrinsic value of Picor options exercised was $146,000, $279,000, and $262,000, respectively. The total amount of cash received by Picor from options exercised in 2013, 2012 and 2011 was $14,000, $172,000 and $5,000, respectively. The total grant-date fair value of stock options that vested during the years ended December 31, 2013, 2012 and 2011 was approximately $398,000, $61,000, and $357,000, respectively.

As of December 31, 2013, there was $840,000 of total unrecognized compensation cost related to unvested share-based awards for Picor. That cost is expected to be recognized over a weighted-average period of 2.4 years for all Picor awards. The expense will be recognized as follows: $385,000 in 2014, $316,000 in 2015, $99,000 in 2016, $37,000 in 2017, and $3,000 in 2018.

The weighted-average fair value of Picor options granted was $0.31 in 2013 and $0.32 in 2012 and 2011.

VI Chip Stock Options

A summary of the activity under the 2007 VI Chip Plan as of December 31, 2013 and changes during the year then ended, is presented below (in thousands except for share and weighted-average data):


	Options Outstanding			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Outstanding on December 31, 2012		10,525,000		$	1.00
Granted		560,000		$	1.00
Forfeited and expired		(340,750	)	$	1.00
Exercised		—		$	—

Outstanding on December 31, 2013 (1)		10,744,250		$	1.00		4.78	$	—

Exercisable on December 31, 2013		7,267,600		$	1.00		3.52	$	—

Vested or expected to vest as of December 31, 2013 (2)		10,273,500		$	1.00		4.66	$	—

(1)	Of the total VI Chip options outstanding on December 31, 2013, 5,500,000 options have been granted to the Company’s Chief Executive Officer.

(2)	In addition to the vested options, the Company expects a portion of the unvested options to vest at some point in the future. Options expected to vest is calculated by applying an estimated forfeiture rate to the unvested options.

As of December 31, 2012 and 2011, VI Chip had shares exercisable of 7,304,100 and 5,869,100, respectively, for which the weighted average exercise price was $1.00.

VI Chip did not have any options exercised in 2013 and 2011. The total intrinsic value of VI Chip options exercised in 2012 was negligible. The total amount of cash received by VI Chip from options exercised in 2012 was $6,000.

As of December 31, 2013, there was $895,000 of total unrecognized compensation cost related to unvested share-based awards for VI Chip. That cost is expected to be recognized over a weighted-average period of 2.4 years for all VI Chip awards. The expense will be recognized as follows: $196,000 in 2014, $194,000 in 2015, $153,000 in 2016, $138,000 in 2017 and $214,000 in 2018 and thereafter.

The weighted-average fair value of VI Chip options granted was $0.29, $0.46 and $0.53 in 2013, 2012 and 2011, respectively.

401(k) Plan

The Company sponsors a savings plan available to all domestic employees, which qualifies under Section 401(k) of the Internal Revenue Code. Employees may contribute to the plan from 1% to 80% of their pre-tax salary subject to statutory limitations. The Company matches employee contributions to the plan at a rate of 50% up to the first 3% of an employee’s compensation. The Company’s matching contributions currently vest at a rate of 20% per year based upon years of service. The Company’s contribution to the plan was approximately $825,000, $813,000, and $810,000 in 2013, 2012 and 2011, respectively.

Stock Bonus Plan

Under the Company’s 1985 Stock Bonus Plan, as amended, shares of Common Stock may be awarded to employees from time to time as determined by the Board of Directors. On December 31, 2013, 109,964 shares were available for further award. All shares awarded to employees under this plan have vested. No further awards are contemplated under this plan at the present time.

Short-Term and Long-Term Investments

12 Months Ended

Dec. 31, 2013

Investments Debt And Equity Securities [Abstract]

Short-Term and Long-Term Investments

4. SHORT-TERM AND LONG-TERM INVESTMENTS

As of December 31, 2013, the Company held par value of $6,000,000 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 ranging from seven to 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 December 31, 2013, the Company held auction rate securities that had experienced failed auctions totaling $6,000,000 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/AA+/A3/BBB rated by the major credit rating agencies, all of which are collateralized by student loans, and are 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 December 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 continued to classify the Failed Auction Securities as long-term as of December 31, 2013.

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


December 31, 2013	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
Failed Auction Securities	$	6,000	$	—	$	1,175	$	4,825
Brokered certificates of deposit		820		6		—		826

	$	6,820	$	6	$	1,175	$	5,651


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 deposit		1,280		12		—		1,292
Certificates of deposit		465		—		—		465

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

All of the Failed Auction Securities as of December 31, 2013 and 2012, respectively 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 December 31, 2013, by contractual maturities, are shown below (in thousands):


	Cost		Estimated Fair Value
Due in one year or less	$	460	$	463
Due in two to ten years		360		363
Due in ten to twenty years		—		—
Due in twenty to forty years		6,000		4,825

	$	6,820	$	5,651

Based on the fair value measurements described in Note 5, the fair value of the Failed Auction Securities on December 31, 2013, with a par value of $6,000,000, was estimated by the Company to be approximately $4,825,000, a decrease in fair value of $54,000, net of $100,000 of redemptions, from December 31, 2012. The gross unrealized loss of $1,175,000 on the Failed Auction Securities consists of two types of estimated loss: an aggregate credit loss of $395,000 and an aggregate temporary impairment of $780,000. For the year ended December 31, 2013, the aggregate credit loss on the Failed Auction Securities increased by a net amount of $78,000, which was recorded in “Net credit (losses) gains recognized in earnings” in the 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 5).

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


	2013			2012		2011
Balance at the beginning of the period	$	317		$	308	$	610
Reductions for securities sold during the period		(7	)		—		(373	)
Additions for the amount related to credit loss for which other-than-temporary impairment was not previously recognized		85			9		71

Balance at the end of the period	$	395		$	317	$	308

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. If current market conditions deteriorate further, the Company may be required to record additional unrealized losses. If the credit rating of the security deteriorates, the Company may be required to adjust the carrying value of these investments through impairment charges recorded in the 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 + Details

Fair Value Measurements

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

5. 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 December 31, 2013 (in thousands):


	Using						Total Fair Value as of December 31, 2013
	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value as of December 31, 2013
Cash Equivalents:
Money market funds	$	12,407	$	—	$	—	$	12,407
Short-term investments:
Brokered certificates of deposit		—		463		—		463
Long-term investments:
Failed Auction Securities		—		—		4,825		4,825
Brokered certificates of deposit		—		363		—		363

Assets measured at fair value on a recurring basis include the following as of December 31, 2012 (in thousands):


	Using						Total Fair Value as of December 31, 2012
	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value as of December 31, 2012
Cash Equivalents:
Money market funds	$	12,413	$	—	$	—	$	12,413
Long-term investments:
Failed Auction Securities		—		—		4,979		4,979
Brokered certificates of deposit		—		1,292		—		1,292
Certificates of deposit		465		—		—		465

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 bill and bond yields for similar maturities.

As of December 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 December 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 6.6%; the rate of return required by investors to own these securities in the current environment, which we estimate 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 $400,000.

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 December 31, 2013 are as follows (dollars in thousands):


	Fair Value		Valuation Technique	Unobservable Input	Range (Weighted Average)
Failed Auction Securities	$	4,825	Discounted cash flow	Cumulative probability of earning the maximum rate until maturity	0.01% - 0.07% (0.04%)
				Cumulative probability of principal return prior to maturity	69.67% - 94.16% (81.92%)
				Cumulative probability of default	5.83% - 30.27% (18.05%)
				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 fair values for those assets valued on a recurring basis utilizing Level 3 inputs for the year ended December 31, 2013 (in thousands):


Balance at the beginning of the period	$	4,979
Redemptions		(100	)
Credit losses on available for sales securities included in Other income, net		(78	)
Unrealized gain included in Other comprehensive income (loss)		24

Balance at the end of the period	$	4,825

- Definition

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

+ References + Details

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

6. INVENTORIES

Inventories as of December 31 were as follows (in thousands):


	2013		2012
Raw materials	$	19,744	$	21,790
Work-in-process		3,979		2,630
Finished goods		5,973		5,535

Net balance	$	29,696	$	29,955

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

7. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are stated at cost and are depreciated and amortized over a period of three to 39 years generally under the straight-line method for financial reporting purposes and accelerated methods for income tax purposes.

Property, plant and equipment as of December 31 were as follows (in thousands):


	2013			2012
Land	$	2,089		$	2,089
Buildings and improvements		43,083			42,647
Machinery and equipment		224,481			218,381
Furniture and fixtures		6,047			5,964
Construction in-progress and deposits		1,327			2,465

		277,027			271,546
Accumulated depreciation and amortization		(236,935	)		(227,454	)

Net balance	$	40,092		$	44,092

Depreciation expense for the years ended December 31, 2013, 2012 and 2011 was approximately $10,180,000, $10,546,000, and $11,083,000 respectively. As of December 31, 2013, the Company had approximately $936,000 of capital expenditure commitments.

Other Investments	12 Months Ended
Other Investments	Dec. 31, 2013
Text Block [Abstract]
Other Investments	8. OTHER INVESTMENTS The Company’s gross investment in non-voting convertible preferred stock of GWS totaled $5,000,000 as of December 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 $1,959,000, $2,087,000, and $5,577,000 in 2013, 2012, and 2011, respectively. The Company owed GWS approximately $152,000 and $281,000 as of December 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) has 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) in 2013, 2012, and 2011 as GWS incurred a net loss in those years. The balance in the Company’s net investment in GWS was zero as of December 31, 2013 and 2012.

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

9. GOODWILL AND OTHER INTANGIBLE ASSETS

In 2012, the Company performed the first step of the quantitative goodwill impairment assessment for VJCL and determined the carrying value of VJCL exceeded its fair value. The Company, therefore, performed the second step of its evaluation to calculate the impairment and, as a result, recorded a full impairment charge of $2,012,000 during the fourth quarter of 2012.

Definite lived intangible assets, such as patent rights, are amortized and tested for impairment if a triggering event occurs.

Patent costs, which are included in other assets in the accompanying balance sheets, as of December 31 were as follows (in thousands):


	2013			2012
Patent costs	$	3,170		$	3,316
Accumulated amortization		(2,007	)		(1,984	)

	$	1,163		$	1,332

Patent renewal fees were $38,000 and $55,000 in 2013 and 2012, respectively.

Amortization expense was approximately $264,000, $314,000 and $325,000 in 2013, 2012 and 2011, respectively. The estimated future amortization expense from patent assets held as of December 31, 2013, is projected to be $169,000, $141,000, $128,000, $122,000 and $106,000, in fiscal years 2014, 2015, 2016, 2017, and 2018, respectively.

- Definition

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

+ References + Details

Severance Charges

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

Severance Charges

10. 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 Consolidated Statement of Operations. The related liability is presented as “Accrued severance charges” in the Consolidated Balance Sheets.

A summary of the activity related to the severance charges, by segment, is as follows (in thousands):


	BBU			VI Chip			Total
Balance as of December 31, 2012	$	—		$	—		$	—
Charges		1,123			238			1,361
Payments		(1,074	)		(238	)		(1,312	)

Balance as of December 31, 2013	$	49		$	—		$	49

Product Warranties

12 Months Ended

Dec. 31, 2013

Guarantees [Abstract]

Product Warranties

11. PRODUCT WARRANTIES

Product warranty activity for the years ended December 31 was as follows (in thousands):


	2013			2012			2011
Balance at the beginning of the period	$	364		$	572		$	649
Accruals for warranties for products sold in the period		327			439			1,392
Fulfillment of warranty obligations		(297	)		(554	)		(1,134	)
Revisions of estimated obligations		(111	)		(93	)		(335	)

Balance at the end of the period	$	283		$	364		$	572

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2013
Equity [Abstract]
Stockholders' Equity	12. STOCKHOLDERS’ EQUITY Each share of Common Stock entitles the holder thereof to one vote on all matters submitted to the stockholders. Each share of Class B Common Stock entitles the holder thereof to ten votes on all such matters. Shares of Class B Common Stock are not transferable by a stockholder except to or among the stockholder’s spouse, certain of the stockholder’s relatives, and certain other defined transferees. Class B Common Stock is not listed or traded on any exchange or in any market. Class B Common Stock is convertible at the option of the holder thereof at any time and without cost to the stockholder into shares of Common Stock on a one-for-one basis. Under a tender offer completed on April 22, 2013, the Company purchased 1,341,575 shares of Common Stock for an aggregate cost of $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. In November 2000, the Board of Directors of the Company authorized the repurchase of up to $30,000,000 of the Company’s Common Stock (the “November 2000 Plan”). The plan authorizes the Company to make repurchases from time to time in the open market or through privately negotiated transactions. The timing of this program and the amount of the stock that may be repurchased is at the discretion of management based on its view of economic and financial market conditions. There were no repurchases under the November 2000 Plan in 2013, 2012, or 2011. On December 31, 2013 and 2012, the Company had approximately $8,541,000 available for use under the November 2000 Plan. Dividends are declared at the discretion of the Company’s Board of Directors and depend on actual cash from operations, the Company’s financial condition and capital requirements and any other factors the Company’s Board of Directors may consider relevant. Common Stock and Class B Common Stock participate in dividends and earnings equally. On July 22, 2011, the Company’s Board of Directors approved a cash dividend of $0.15 per share of the Company’s stock. The total dividend of approximately $6,272,000 was paid on August 31, 2011 to shareholders of record at the close of business on August 9, 2011. During the year ended December 31, 2013, three subsidiaries paid a total of $2,100,000 in cash dividends, of which $1,569,000 was paid to the Company and $531,000 was paid to outside shareholders. Dividends paid to outside shareholders are accounted for as a reduction in noncontrolling interest. During the year ended December 31, 2012, three subsidiaries paid a total of $1,600,000 in cash dividends, of which $1,222,000 was paid to the Company and $378,000 was paid to outside shareholders. During the year ended December 31, 2011, two subsidiaries paid a total of $2,000,000 in cash dividends, of which $1,310,000 was paid to the Company and $690,000 was paid to outside shareholders. Dividends paid to outside shareholders are accounted for as a reduction in noncontrolling interest. During 2013, a total of 2,430 shares of Common Stock were issued upon the exercise of stock options and 8,760 shares of Class B Common Stock converted into Common Stock. On December 31, 2013, there were 14,846,930 shares of Vicor Common Stock reserved for issuance for Vicor stock options and upon conversion of Class B Common Stock.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
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-Paragraph d
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Other Income, Net

12 Months Ended

Dec. 31, 2013

Other Income And Expenses [Abstract]

Other Income, Net

13. OTHER INCOME, NET

The major changes in the components of the other income, net for the years ended December 31 were as follows (in thousands):


	2013			2012			2011
Interest income	$	97		$	136		$	259
Foreign currency losses, net		(94	)		(46	)		(326	)
Gain on disposal of equipment		26			33			21
Credit (losses) gains on available for sale securities		(78	)		(9	)		302
Other		51			80			90

	$	2		$	194		$	346

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

14. INCOME TAXES

The tax provision is based on the annual effective tax rate for the year, which includes estimated federal, state and foreign income taxes on the Company’s pre-tax income 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 tax provisions also include discrete items, principally related to tax credits, tax provision vs. tax return differences and accrued interest for potential liabilities.

The reconciliation of the federal statutory rate to the effective income tax rate for the years ended December 31 is as follows:


	2013			2012			2011
Statutory federal tax rate		(34.0	%)		(34.0	%)		35.0	%
State income taxes, net of federal income tax benefit		1.1			(9.4	)		3.4
Tax credits		(8.1	)		0.6			(4.0	)
U.S. manufacturing deduction		1.7			(3.8	)		(2.0	)
Permanent items		0.6			2.2			0.5
Book income attributable to noncontrolling interest		0.4			6.8			(1.4	)
Foreign rate differential and deferred items		(0.2	)		0.1			0.6
Increase (decrease) in tax reserves		(0.1	)		0.3			0.6
Increase in valuation allowance		53.3			84.5			—
Other		0.1			(0.7	)		1.0

		14.8	%		46.6	%		33.7	%

On January 2, 2013 the American Taxpayer Relief Act (“ATRA”) of 2012 was signed into law. Under prior law, a taxpayer was entitled to a research tax credit for qualifying amounts paid or incurred on or before December 31, 2011. The ATRA extended the research credit for two years to December 31, 2013. The extension of the research tax credit was retroactive and includes amounts paid or incurred after December 31, 2011. Since the law was enacted in 2013, the federal research tax credit for 2012 of $549,000 was recorded as a discrete item in the first quarter of 2013.

For financial reporting purposes, income (loss) before income taxes for the years ended December 31 include the following components (in thousands):


	2013			2012			2011
Domestic	$	(20,466	)	$	(3,109	)	$	13,406
Foreign		1			518			626

	$	(20,465	)	$	(2,591	)	$	14,032

Significant components of the provision (benefit) for income taxes for the years ended December 31 are as follows (in thousands):


	2013			2012			2011
Current:
Federal	$	(1,848	)	$	920		$	3,624
State		284			425			496
Foreign		112			231			455

		(1,452	)		1,576			4,575
Deferred:
Federal		4,491			(369	)		148

	$	3,039		$	1,207		$	4,723

The Company intends to continue to reinvest certain of its foreign earnings indefinitely. Accordingly, no U.S. income taxes have been provided for approximately $2,810,000 of unremitted earnings of international subsidiaries. As of December 31, 2013, the amount of unrecognized deferred tax liability on these earnings was $219,000.

Significant components of the Company’s deferred tax assets and liabilities as of December 31 were as follows (in thousands):


	2013			2012
Deferred tax assets:
Research and development tax credit carryforwards	$	8,754		$	9,032
Stock-based compensation		3,048			2,218
Inventory reserves		2,687			2,651
Net operating loss carryforwards		2,497			1,088
Vacation accrual		1,645			1,569
Investment tax credit carryforwards		1,367			1,335
Capital loss carryforward		680			680
Unrealized loss on investments		399			380
Alternative minimum tax credit carryforward		340			556
Deferred revenue		279			555
Warranty reserves		88			90
Bad debt reserves		65			99
Other		428			694

Total deferred tax assets		22,277			20,947
Less: Valuation allowance for deferred tax assets		(20,214	)		(11,480	)

Net deferred tax assets		2,063			9,467
Deferred tax liabilities:
Depreciation		(918	)		(2,261	)
Prepaid expenses		(598	)		(733	)
Patent amortization		(416	)		(477	)
Unremitted Vicor Custom Power earnings		(335	)		(342	)
Other		—			(355	)

Total deferred tax liabilities		(2,267	)		(4,168	)

Net deferred tax assets (liabilities)	$	(204	)	$	5,299

As of December 31, 2013, the Company has a valuation allowance of approximately $20,214,000 primarily against all domestic net deferred tax assets, for which realization cannot be considered more likely than not at this time. 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. In 2013, the Company recorded an increase to the valuation allowance of approximately $10,241,000 for all remaining domestic net deferred tax assets not previously covered by a valuation allowance due to the following factors: (1) the Company’s forecast of future taxable income, of the appropriate nature, based on its quarterly assessment was not sufficient to support the recoverability of the remaining domestic deferred tax assets; (2) recent cumulative losses and the Company’s projection of continued losses into 2014; (3) while the Company has the ability to carryback federal net operating losses or credits to utilize against federal taxable income, it will generate only $1,600,000 in cash refunds; and (4) our lack of prudent and feasible tax planning strategies. During 2012, the Company recorded an increase to the valuation allowance of approximately $1,489,000 for all remaining state deferred tax assets not previously covered by a valuation allowance at that time due to the following factors: (1) the Company’s forecast of future taxable income, of the appropriate nature, based on its quarterly assessment was not sufficient to support the recoverability of those state deferred tax assets; (2) the Company did not have the ability to carryback state net operating losses or credits to utilize against state taxable income; and (3) state tax net operating losses and credits have a shorter carryforward period to be utilized than do the federal tax attributes. The valuation allowance against these deferred tax assets may require adjustment in the future based on changes in the mix of temporary differences, changes in tax laws, and operating 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.

As a result of certain realization requirements under the stock-based compensation guidance, the table of deferred tax assets and liabilities shown above does not include certain deferred tax assets as of December 31, 2013 that arose directly from tax deductions related to stock-based compensation greater than stock-based compensation recognized for financial reporting. Equity will be increased by $2,804,000 if and when such deferred tax assets are ultimately realized. The Company uses ASC 740 ordering when determining when excess tax benefits have been realized.

The research and development tax credit carryforwards expire beginning in 2014 for state purposes and in 2025 for federal purposes. The Company has federal net operating loss carryforwards which expire in 2033, as well as net operating loss carryforwards in certain states, which expire beginning in 2014 and through 2033.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):


	2013		2012			2011
Balance on January 1	$	1,506	$	1,405		$	1,102
Additions based on tax provisions related to the current year		566		134			269
Additions (reductions) for tax positions of prior years		—		(33	)		34

Balance on December 31	$	2,072	$	1,506		$	1,405

The Company has reviewed the tax positions taken, or to be taken, in its tax returns for all tax years currently open to examination by a taxing authority. The total amount of unrecognized tax benefits, that is the aggregate tax effect of differences between tax return positions and the benefits recognized in the Company’s financial statements, as of December 31, 2013, 2012 and 2011 of $2,072,000, $1,506,000 and $1,405,000, respectively, if recognized, may decrease the Company’s income tax provision and effective tax rate. None of the unrecognized tax benefits as of December 31, 2013 are expected to significantly change during the next twelve months.

The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits as a component of income tax expense. During the years ended December 31, 2013, 2012 and 2011, the Company recognized approximately ($28,000), $32,000 and $68,000, respectively, in net interest (benefit) expense. As of December 31, 2013 and 2012, the Company had accrued approximately $149,000 and $177,000, respectively, for the potential payment of interest.

The Company files income tax returns in the United States and various foreign tax jurisdictions. These tax returns are generally open to examination by the relevant tax authorities from three to seven years from the date they are filed. The tax filings relating to the Company’s federal and state taxes are currently open to examination for tax years 2010 through 2012 and 2006 through 2012, respectively. In addition, the 2003, 2004 and 2007 tax years resulted in losses. These years may also be subject to examination since the losses were carried forward and utilized in future years. In August 2013, the Company received notice from the Internal Revenue Service that its federal corporate tax returns for the tax years 2010 and 2011 had been selected for audit. The audit is in the early stages. There are no other income tax audits currently in process.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

15. COMMITMENTS AND CONTINGENCIES

The Company leases certain of its office, warehousing and manufacturing space. The future minimum rental commitments under non-cancelable operating leases with remaining terms in excess of one year are as follows (in thousands):


Year
2014	$	1,425
2015		644
2016		131
2017		108
2018 and thereafter		99

Rent expense was approximately $1,820,000, $1,677,000 and $1,592,000 in 2013, 2012 and 2011, respectively. The Company also pays executory costs such as taxes, maintenance and insurance.

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. On January 2, 2014, the court issued its claim construction order following a claim construction hearing held on December 17, 2013. On January 16, 2014, the Company filed a motion seeking reconsideration of certain aspects of the court’s claim construction ruling. The Company continues to believe that none 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. The Company does not believe a loss is probable for this matter. If a loss were to be incurred, though, the Company cannot estimate the amount of possible loss or range of possible loss at this time.

On February 22, 2007, the Company announced it had reached an agreement in principle with Ericsson, Inc., the U.S. affiliate of LM Ericsson, to settle a lawsuit brought by Ericsson against the Company in California state court. Under the terms of the settlement agreement entered into on March 29, 2007, after a court ordered mediation, the Company paid $50,000,000 to Ericsson, of which $12,800,000 was reimbursed by the Company’s insurance carriers. Accordingly, the Company recorded a net loss of $37,200,000 from the litigation–related settlements in the fourth quarter of 2006. The Company subsequently sought further reimbursement from its insurance carriers. On November 14, 2008, a jury in the United States District Court for the District of Massachusetts found in favor of the Company in a lawsuit against certain of its insurance carriers with respect to the Ericsson settlement. The jury awarded $17,300,000 in damages to the Company, although the verdict was subject to challenge in the trial court and on appeal. Both parties filed certain motions subsequent to the ruling and, on March 2, 2009, the judge in the case rendered his decision on the subsequent motions, reducing the jury award by $4,000,000. On March 26, 2009, the U.S. District Court, District of Massachusetts (“the Court”) issued its judgment in the matter, affirming the award of $13,300,000, plus prejudgment interest from the date of breach on March 29, 2007, through March 26, 2009, the date of judgment in the amount of approximately $3,179,000. The insurance carriers filed their appeal to this total judgment in the amount of approximately $16,479,000 and an oral argument was held in early February 2010 on the insurer’s appeal. On March 16, 2012, the U.S. Court of Appeals for the First Circuit vacated the judgment in favor of the Company and remanded the case for proceedings consistent with the Court’s opinions. On October 3, 2012, a stipulation of dismissal with prejudice was filed with the Court, reflecting the contemporaneous settlement agreement between the Company and the insurance carriers in which the company received a cash payment of $1,975,000 in exchange for its release of the insurance carriers from future claims. The settlement amount of $1,975,000 was recorded as a gain from litigation–related settlement in the fourth quarter of 2012.

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.

Segment Information

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Information

16. 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 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 Vicor’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 Consolidated Financial Statements.

The following table provides significant segment financial data as of and for the years ended December 31 (in thousands):


	BBU		VI Chip			Picor			Corporate			Eliminations			Total
												(1)
2013:
Net revenues	$	163,013	$	35,333		$	10,416		$	—		$	(9,602	)	$	199,160
Income (loss) from operations		12,062		(28,204	)		(3,326	)		(999	)		—			(20,467	)
Total assets		126,585		21,370			4,308			81,364			(67,987	)		165,640
Depreciation and amortization		6,185		3,232			407			184			—			10,008
2012:
Net revenues	$	179,919	$	38,083		$	9,724		$	—		$	(9,219	)	$	218,507
Income (loss) from operations		28,114		(27,409	)		(2,786	)		(704	)		—			(2,785	)
Total assets		97,507		21,105			5,365			119,007			(40,403	)		202,581
Depreciation and amortization		4,958		3,568			414			1,483			—			10,423
2011:
Net revenues	$	194,830	$	55,154		$	13,183		$	—		$	(10,199	)	$	252,968
Income (loss) from operations		31,938		(16,294	)		(1,239	)		(719	)		—			13,686
Total assets		82,096		30,701			7,098			119,231			(30,985	)		208,141
Depreciation and amortization		5,503		3,570			458			1,474			—			11,005

(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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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+ Details

Quarterly Results of Operations (Unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Results of Operations (Unaudited)

17. QUARTERLY RESULTS OF OPERATIONS (Unaudited)

The following table sets forth certain unaudited quarterly financial data for the years ended December 31 (in thousands, except per share amounts):


	First			Second			Third			Fourth			Total
2013:
Net revenues	$	41,946		$	46,865		$	55,091		$	55,258		$	199,160
Gross margin		16,607			18,461			22,980			23,431			81,479
Consolidated net loss		(4,986	)		(4,600	)		(898	)		(13,020	)		(23,504	)
Net income attributable to noncontrolling interest		4			16			34			82			136
Net loss attributable to Vicor Corporation		(4,990	)		(4,616	)		(932	)		(13,102	)		(23,640	)
Net loss per share attributable to Vicor Corporation:
Basic and diluted		(0.12	)		(0.12	)		(0.02	)		(0.34	)		(0.60	)


	First		Second		Third		Fourth			Total
2012:
Net revenues	$	59,668	$	55,467	$	52,948	$	50,424		$	218,507
Gross margin		24,467		24,106		22,953		20,125			91,651
Consolidated net income		341		244		280		(4,663	)		(3,798	)
Net income attributable to noncontrolling interest		15		24		89		151			279
Net income attributable to Vicor Corporation		326		220		191		(4,814	)		(4,077	)
Net income per share attributable to Vicor Corporation:
Basic and diluted		0.01		0.01		—		(0.12	)		(0.10	)

In the fourth quarter of 2013, the Company recorded the following adjustments:

•

An increase of $10,132,000 to the income tax valuation allowance against deferred tax assets (See Note 14).

In the fourth quarter of 2012, the Company recorded the following adjustments:

•

An impairment of goodwill of $2,012,000 based on the Company’s annual assessment of the carrying value related to VJCL.

•

A gain from litigation-related settlement of $1,975,000 resulting from the contemporaneous settlement agreement between the Company and its insurance carriers.

•

An increase of $1,489,000 to the income tax valuation allowance against certain deferred tax assets.

•

An increase of approximately $1,400,000 to inventory reserves for potential excess and obsolete inventory charged against cost of revenues.

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

VICOR CORPORATION

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

Years ended December 31, 2013, 2012 and 2011


Description	Balance at Beginning of Period		(Credit) Charge to Costs and Expenses		Other Charges, Deductions (1)			Balance at End of Period
Allowance for doubtful accounts:
Year ended:
December 31, 2013	$	292,000	$	255,000	$	(349,000	)	$	198,000
December 31, 2012		266,000		37,000		(11,000	)		292,000
December 31, 2011		309,000		18,000		(61,000	)		266,000

(1)	Reflects uncollectible accounts written off, net of recoveries.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Principles of Consolidation

Principles of consolidation

Use of Estimates

Use of estimates

Revenue Recognition

Revenue recognition

Foreign Currency Translation

Foreign currency translation

Cash and Cash Equivalents

Cash and cash equivalents

Short-Term and Long-Term Investments

Short-term and long-term investments

Fair Value Measurements

Fair value measurements


Level 1		Inputs used to measure fair value are unadjusted quoted prices available in active markets for the identical assets or liabilities as of the reporting date.

Level 2		Inputs used to measure fair value, other than quoted prices included in Level 1, are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in inactive markets. Level 2 also includes assets and liabilities valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data from actively quoted markets for substantially the full term of the financial instrument.

Level 3		Inputs used to measure fair value are unobservable inputs supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.

The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these financial instruments.

Allowance for Doubtful Accounts

Allowance for doubtful accounts

Inventories

Inventories

Concentrations of Risk

Concentrations of risk

Long-Lived Assets

Long-lived assets

Goodwill and Other Intangible Assets

Goodwill and other intangible assets

Values assigned to patents are amortized using the straight-line method over periods ranging from three to twenty years.

Goodwill and other intangible assets are included in “Other assets” in the accompanying Consolidated Balance Sheets.

Other Investments

Other investments

The Company accounts for its investment in Great Wall Semiconductor Corporation (“GWS”) under the equity method of accounting.

Advertising Expense

Advertising expense

The cost of advertising is expensed as incurred. The Company incurred $1,884,000, $1,910,000 and $1,645,000 in advertising costs during 2013, 2012 and 2011, respectively.

Product Warranties

Product warranties

Legal costs

Legal costs

Legal costs in connection with litigation are expensed as incurred.

Net Income (Loss) Per Common Share

Net income (loss) per common share


	2013			2012			2011
Numerator:
Net income (loss) attributable to Vicor Corporation	$	(23,640	)	$	(4,077	)	$	8,843

Denominator:
Denominator for basic income (loss) per share-weighted average shares (1)		39,195			41,811			41,797
Effect of dilutive securities:
Employee stock options (2)		—			—			59

Denominator for diluted income (loss) per share — adjusted weighted-average shares and assumed conversions (3)		39,195			41,811			41,856

Basic income (loss) per share	$	(0.60	)	$	(0.10	)	$	0.21

Diluted income (loss) per share	$	(0.60	)	$	(0.10	)	$	0.21

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

(2)	Options to purchase 1,989,248, 545,345, and 305,268 shares of Common Stock in 2013, 2012, and 2011, respectively, were not included in the calculation of net income (loss) per share as the effect would have been antidilutive.

(3)	Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding for the year, adjusted to include the dilutive effect, if any, of outstanding options.

Income Taxes

Income taxes

Stock-Based Compensation

Stock-based compensation

Comprehensive Income (Loss)

Comprehensive income (loss)

Impact of Recently Issued Accounting Standards

Impact of recently issued accounting standards

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Computation of Basic and Diluted Income (Loss) Per Share

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


	2013			2012			2011
Numerator:
Net income (loss) attributable to Vicor Corporation	$	(23,640	)	$	(4,077	)	$	8,843

Denominator:
Denominator for basic income (loss) per share-weighted average shares (1)		39,195			41,811			41,797
Effect of dilutive securities:
Employee stock options (2)		—			—			59

Denominator for diluted income (loss) per share — adjusted weighted-average shares and assumed conversions (3)		39,195			41,811			41,856

Basic income (loss) per share	$	(0.60	)	$	(0.10	)	$	0.21

Diluted income (loss) per share	$	(0.60	)	$	(0.10	)	$	0.21

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

(2)	Options to purchase 1,989,248, 545,345, and 305,268 shares of Common Stock in 2013, 2012, and 2011, respectively, were not included in the calculation of net income (loss) per share as the effect would have been antidilutive.

(3)	Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding for the year, adjusted to include the dilutive effect, if any, of outstanding options.

Stock-Based Compensation and Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Stock-Based Compensation Expense

Stock-based compensation expense for the years ended December 31 was as follows (in thousands):


	2013		2012		2011
Cost of revenues	$	163	$	45	$	68
Selling, general and administrative		1,942		864		1,188
Research and development		345		335		667

Total stock based compensation	$	2,450	$	1,244	$	1,923

Weighted-Average Assumptions for Fair Value for Stock Options

The fair value for the options was estimated at the date of grant using a Black-Scholes option pricing model under all methods with the following weighted-average assumptions:


	Non Performance- based Stock Options
Vicor:	2013			2012			2011
Risk-free interest rate		1.2	%		0.7	%		1.8	%
Expected dividend yield		0.0	%		0.6	%		1.6	%
Expected volatility		39	%		52	%		54	%
Expected lives (years)		4.9			4.1			5.0

VI Chip:	2013			2012			2011
Risk-free interest rate		1.6	%		1.2	%		1.5	%
Expected dividend yield		—			—			—
Expected volatility		48	%		50	%		49	%
Expected lives (years)		6.5			6.5			6.5

Picor:	2013			2012			2011
Risk-free interest rate		1.2	%		1.2	%		1.6	%
Expected dividend yield		—			—			—
Expected volatility		49	%		50	%		52	%
Expected lives (years)		6.5			6.5			6.5

Vicor Plan [Member]

Stock-Based Compensation Expense


	Options Outstanding			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Outstanding on December 31, 2012		1,796,475		$	12.99
Granted (1)		1,819,345		$	7.43
Forfeited and expired (1)		(1,624,142	)	$	13.25
Exercised		(2,430	)	$	5.41

Outstanding on December 31, 2013		1,989,248		$	7.71		9.18	$	11,399

Exercisable on December 31, 2013		54,284		$	9.72		5.28	$	217

Vested or expected to vest as of December 31, 2013 (2)		1,709,313		$	7.60		9.18	$	9,983

(1)	Includes Option Exchange.

(2)	In addition to the vested options, the Company expects a portion of the unvested options to vest at some point in the future. Options expected to vest is calculated by applying an estimated forfeiture rate to the unvested options.

Picor Plan [Member]

Stock-Based Compensation Expense

A summary of the activity under the 2001 Picor Plan as of December 31, 2013 and changes during the year then ended, is presented below (in thousands except for share and weighted-average data):


	Options Outstanding			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Outstanding on December 31, 2012		10,215,367		$	0.65
Granted		170,000		$	0.64
Forfeited and expired		(380,000	)	$	0.25
Exercised		(601,000	)	$	0.75

Outstanding on December 31, 2013		9,404,367		$	0.66		6.18	$	351

Exercisable on December 31, 2013		5,869,044		$	0.69		5.39	$	204

Vested or expected to vest as of December 31, 2013 (1)		9,275,632		$	0.66		6.04	$	347

(1)	In addition to the vested options, the Company expects a portion of the unvested options to vest at some point in the future. Options expected to vest is calculated by applying an estimated forfeiture rate to the unvested options.

Vi Chip Plan [Member]

Stock-Based Compensation Expense

A summary of the activity under the 2007 VI Chip Plan as of December 31, 2013 and changes during the year then ended, is presented below (in thousands except for share and weighted-average data):


	Options Outstanding			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life in Years		Aggregate Intrinsic Value
Outstanding on December 31, 2012		10,525,000		$	1.00
Granted		560,000		$	1.00
Forfeited and expired		(340,750	)	$	1.00
Exercised		—		$	—

Outstanding on December 31, 2013 (1)		10,744,250		$	1.00		4.78	$	—

Exercisable on December 31, 2013		7,267,600		$	1.00		3.52	$	—

Vested or expected to vest as of December 31, 2013 (2)		10,273,500		$	1.00		4.66	$	—

(1)	Of the total VI Chip options outstanding on December 31, 2013, 5,500,000 options have been granted to the Company’s Chief Executive Officer.

(2)	In addition to the vested options, the Company expects a portion of the unvested options to vest at some point in the future. Options expected to vest is calculated by applying an estimated forfeiture rate to the unvested options.

Short-Term and Long-Term Investments (Tables)

12 Months Ended

Dec. 31, 2013

Investments Debt And Equity Securities [Abstract]

Summary of Available-for-Sale Securities

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


December 31, 2013	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
Failed Auction Securities	$	6,000	$	—	$	1,175	$	4,825
Brokered certificates of deposit		820		6		—		826

	$	6,820	$	6	$	1,175	$	5,651


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 deposit		1,280		12		—		1,292
Certificates of deposit		465		—		—		465

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

Amortized Cost and Estimated Fair Value of Available-for-Sale Securities

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


	Cost		Estimated Fair Value
Due in one year or less	$	460	$	463
Due in two to ten years		360		363
Due in ten to twenty years		—		—
Due in twenty to forty years		6,000		4,825

	$	6,820	$	5,651

Roll Forward of Credit Loss Recognized in Earnings on Available-for-Sale Auction Rate Securities


	2013			2012		2011
Balance at the beginning of the period	$	317		$	308	$	610
Reductions for securities sold during the period		(7	)		—		(373	)
Additions for the amount related to credit loss for which other-than-temporary impairment was not previously recognized		85			9		71

Balance at the end of the period	$	395		$	317	$	308

- 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 + Details

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Assets Measured at Fair Value on Recurring Basis

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


	Using						Total Fair Value as of December 31, 2013
	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value as of December 31, 2013
Cash Equivalents:
Money market funds	$	12,407	$	—	$	—	$	12,407
Short-term investments:
Brokered certificates of deposit		—		463		—		463
Long-term investments:
Failed Auction Securities		—		—		4,825		4,825
Brokered certificates of deposit		—		363		—		363

Assets measured at fair value on a recurring basis include the following as of December 31, 2012 (in thousands):


	Using						Total Fair Value as of December 31, 2012
	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value as of December 31, 2012
Cash Equivalents:
Money market funds	$	12,413	$	—	$	—	$	12,413
Long-term investments:
Failed Auction Securities		—		—		4,979		4,979
Brokered certificates of deposit		—		1,292		—		1,292
Certificates of deposit		465		—		—		465

Quantitative Information about Level 3 Fair Value Measurements

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


	Fair Value		Valuation Technique	Unobservable Input	Range (Weighted Average)
Failed Auction Securities	$	4,825	Discounted cash flow	Cumulative probability of earning the maximum rate until maturity	0.01% - 0.07% (0.04%)
				Cumulative probability of principal return prior to maturity	69.67% - 94.16% (81.92%)
				Cumulative probability of default	5.83% - 30.27% (18.05%)
				Liquidity risk premium	5.00% - 5.00% (5.00%)
				Recovery rate in default	40.00% - 40.00% (40.00%)

Change in Estimated Fair Values for Assets Valued on Recurring Basis Utilizing Level 3 Inputs

The following table summarizes the change in the fair values for those assets valued on a recurring basis utilizing Level 3 inputs for the year ended December 31, 2013 (in thousands):


Balance at the beginning of the period	$	4,979
Redemptions		(100	)
Credit losses on available for sales securities included in Other income, net		(78	)
Unrealized gain included in Other comprehensive income (loss)		24

Balance at the end of the period	$	4,825

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Summary of Inventories

Inventories as of December 31 were as follows (in thousands):


	2013		2012
Raw materials	$	19,744	$	21,790
Work-in-process		3,979		2,630
Finished goods		5,973		5,535

Net balance	$	29,696	$	29,955

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

Property, plant and equipment as of December 31 were as follows (in thousands):


	2013			2012
Land	$	2,089		$	2,089
Buildings and improvements		43,083			42,647
Machinery and equipment		224,481			218,381
Furniture and fixtures		6,047			5,964
Construction in-progress and deposits		1,327			2,465

		277,027			271,546
Accumulated depreciation and amortization		(236,935	)		(227,454	)

Net balance	$	40,092		$	44,092

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Patents [Member]

Schedule of Patent Cost and Other Asset

Patent costs, which are included in other assets in the accompanying balance sheets, as of December 31 were as follows (in thousands):


	2013			2012
Patent costs	$	3,170		$	3,316
Accumulated amortization		(2,007	)		(1,984	)

	$	1,163		$	1,332

Severance Charges (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

A Summary of Activity Related to Severance Charges

A summary of the activity related to the severance charges, by segment, is as follows (in thousands):


	BBU			VI Chip			Total
Balance as of December 31, 2012	$	—		$	—		$	—
Charges		1,123			238			1,361
Payments		(1,074	)		(238	)		(1,312	)

Balance as of December 31, 2013	$	49		$	—		$	49

Product Warranties (Tables)

12 Months Ended

Dec. 31, 2013

Guarantees [Abstract]

Product Warranty Activity

Product warranty activity for the years ended December 31 was as follows (in thousands):


	2013			2012			2011
Balance at the beginning of the period	$	364		$	572		$	649
Accruals for warranties for products sold in the period		327			439			1,392
Fulfillment of warranty obligations		(297	)		(554	)		(1,134	)
Revisions of estimated obligations		(111	)		(93	)		(335	)

Balance at the end of the period	$	283		$	364		$	572

Other Income, Net (Tables)

12 Months Ended

Dec. 31, 2013

Other Income And Expenses [Abstract]

Components of Other Income

The major changes in the components of the other income, net for the years ended December 31 were as follows (in thousands):


	2013			2012			2011
Interest income	$	97		$	136		$	259
Foreign currency losses, net		(94	)		(46	)		(326	)
Gain on disposal of equipment		26			33			21
Credit (losses) gains on available for sale securities		(78	)		(9	)		302
Other		51			80			90

	$	2		$	194		$	346

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Federal Statutory Rate to Effective Income Tax Rate

The reconciliation of the federal statutory rate to the effective income tax rate for the years ended December 31 is as follows:


	2013			2012			2011
Statutory federal tax rate		(34.0	%)		(34.0	%)		35.0	%
State income taxes, net of federal income tax benefit		1.1			(9.4	)		3.4
Tax credits		(8.1	)		0.6			(4.0	)
U.S. manufacturing deduction		1.7			(3.8	)		(2.0	)
Permanent items		0.6			2.2			0.5
Book income attributable to noncontrolling interest		0.4			6.8			(1.4	)
Foreign rate differential and deferred items		(0.2	)		0.1			0.6
Increase (decrease) in tax reserves		(0.1	)		0.3			0.6
Increase in valuation allowance		53.3			84.5			—
Other		0.1			(0.7	)		1.0

		14.8	%		46.6	%		33.7	%

Schedule of Domestic and Foreign Components of Income (Loss) Before Income Taxes

For financial reporting purposes, income (loss) before income taxes for the years ended December 31 include the following components (in thousands):


	2013			2012			2011
Domestic	$	(20,466	)	$	(3,109	)	$	13,406
Foreign		1			518			626

	$	(20,465	)	$	(2,591	)	$	14,032

Schedule of Components of Provision (Benefit) for Income Taxes

Significant components of the provision (benefit) for income taxes for the years ended December 31 are as follows (in thousands):


	2013			2012			2011
Current:
Federal	$	(1,848	)	$	920		$	3,624
State		284			425			496
Foreign		112			231			455

		(1,452	)		1,576			4,575
Deferred:
Federal		4,491			(369	)		148

	$	3,039		$	1,207		$	4,723

Schedule of Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31 were as follows (in thousands):


	2013			2012
Deferred tax assets:
Research and development tax credit carryforwards	$	8,754		$	9,032
Stock-based compensation		3,048			2,218
Inventory reserves		2,687			2,651
Net operating loss carryforwards		2,497			1,088
Vacation accrual		1,645			1,569
Investment tax credit carryforwards		1,367			1,335
Capital loss carryforward		680			680
Unrealized loss on investments		399			380
Alternative minimum tax credit carryforward		340			556
Deferred revenue		279			555
Warranty reserves		88			90
Bad debt reserves		65			99
Other		428			694

Total deferred tax assets		22,277			20,947
Less: Valuation allowance for deferred tax assets		(20,214	)		(11,480	)

Net deferred tax assets		2,063			9,467
Deferred tax liabilities:
Depreciation		(918	)		(2,261	)
Prepaid expenses		(598	)		(733	)
Patent amortization		(416	)		(477	)
Unremitted Vicor Custom Power earnings		(335	)		(342	)
Other		—			(355	)

Total deferred tax liabilities		(2,267	)		(4,168	)

Net deferred tax assets (liabilities)	$	(204	)	$	5,299

Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):


	2013		2012			2011
Balance on January 1	$	1,506	$	1,405		$	1,102
Additions based on tax provisions related to the current year		566		134			269
Additions (reductions) for tax positions of prior years		—		(33	)		34

Balance on December 31	$	2,072	$	1,506		$	1,405

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Summary of Future Minimum Rental Commitments under Non-Cancelable Operating Leases


Year
2014	$	1,425
2015		644
2016		131
2017		108
2018 and thereafter		99

Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Significant Segment Financial Data

The following table provides significant segment financial data as of and for the years ended December 31 (in thousands):


	BBU		VI Chip			Picor			Corporate			Eliminations			Total
												(1)
2013:
Net revenues	$	163,013	$	35,333		$	10,416		$	—		$	(9,602	)	$	199,160
Income (loss) from operations		12,062		(28,204	)		(3,326	)		(999	)		—			(20,467	)
Total assets		126,585		21,370			4,308			81,364			(67,987	)		165,640
Depreciation and amortization		6,185		3,232			407			184			—			10,008
2012:
Net revenues	$	179,919	$	38,083		$	9,724		$	—		$	(9,219	)	$	218,507
Income (loss) from operations		28,114		(27,409	)		(2,786	)		(704	)		—			(2,785	)
Total assets		97,507		21,105			5,365			119,007			(40,403	)		202,581
Depreciation and amortization		4,958		3,568			414			1,483			—			10,423
2011:
Net revenues	$	194,830	$	55,154		$	13,183		$	—		$	(10,199	)	$	252,968
Income (loss) from operations		31,938		(16,294	)		(1,239	)		(719	)		—			13,686
Total assets		82,096		30,701			7,098			119,231			(30,985	)		208,141
Depreciation and amortization		5,503		3,570			458			1,474			—			11,005

(1)

Quarterly Results of Operations (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary of Unaudited Quarterly Financial Data

The following table sets forth certain unaudited quarterly financial data for the years ended December 31 (in thousands, except per share amounts):


	First			Second			Third			Fourth			Total
2013:
Net revenues	$	41,946		$	46,865		$	55,091		$	55,258		$	199,160
Gross margin		16,607			18,461			22,980			23,431			81,479
Consolidated net loss		(4,986	)		(4,600	)		(898	)		(13,020	)		(23,504	)
Net income attributable to noncontrolling interest		4			16			34			82			136
Net loss attributable to Vicor Corporation		(4,990	)		(4,616	)		(932	)		(13,102	)		(23,640	)
Net loss per share attributable to Vicor Corporation:
Basic and diluted		(0.12	)		(0.12	)		(0.02	)		(0.34	)		(0.60	)


	First		Second		Third		Fourth			Total
2012:
Net revenues	$	59,668	$	55,467	$	52,948	$	50,424		$	218,507
Gross margin		24,467		24,106		22,953		20,125			91,651
Consolidated net income		341		244		280		(4,663	)		(3,798	)
Net income attributable to noncontrolling interest		15		24		89		151			279
Net income attributable to Vicor Corporation		326		220		191		(4,814	)		(4,077	)
Net income per share attributable to Vicor Corporation:
Basic and diluted		0.01		0.01		—		(0.12	)		(0.10	)

Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013 USD ($) Customer Distributor	Dec. 31, 2012 USD ($) Customer	Dec. 31, 2011 USD ($)
Revenue, Major Customer [Line Items]
Number of distributors \| Distributor	2
Gross deferred revenue	$ 1,269,000	$ 625,000
Gross deferred cost of revenue	$ 516,000	$ 249,000
Revenue recognized under multi-element	3.00%	3.00%	3.00%
Foreign currency losses, net	$ (94,000)	$ (46,000)	$ (326,000)
Maturity period of cash and cash equivalents	less than three months
Auction rate securities	$ 6,000,000
Number of customers accounted for trade account receivable \| Customer	2	2
Number of customers \| Customer	2
Cost of advertising	$ 1,884,000	$ 1,910,000	$ 1,645,000
Product warranty period	2 years
Percentage likelihood of tax benefit settlement	50.00%
Recognition period of non performance based stock options	5 years
Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Percentage of total net revenues		10.10%	14.90%
Sales Revenue, Net [Member] \| Geographic Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Percentage of total net revenues	59.50%	51.10%	56.90%
Hong Kong [Member] \| Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Percentage of total net revenues	16.20%	12.50%	11.80%
CHINA \| Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Percentage of total net revenues	11.30%
TAIWAN, PROVINCE OF CHINA \| Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Percentage of total net revenues		9.00%	15.30%
Customer One [Member]
Revenue, Major Customer [Line Items]
Percentage of trade account receivable	12.90%	12.70%
Customer One [Member] \| Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Percentage of total net revenues	10.90%
Customer Two [Member]
Revenue, Major Customer [Line Items]
Percentage of trade account receivable	12.50%	10.60%
Customer Two [Member] \| Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Percentage of total net revenues	10.10%
Maximum [Member]
Revenue, Major Customer [Line Items]
Recognition period	12 months
Estimated useful life of intangible assets	20 years
Minimum [Member]
Revenue, Major Customer [Line Items]
Recognition period	6 months
Estimated useful life of intangible assets	3 years

Significant Accounting Policies - Computation of Basic and Diluted Income (Loss) Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Net income (loss) attributable to Vicor Corporation	$ (13,102)	$ (932)	$ (4,616)	$ (4,990)	$ (4,814)	$ 191	$ 220	$ 326	$ (23,640)	$ (4,077)	$ 8,843
Denominator:
Denominator for basic income (loss) per share-weighted average shares									39,195	41,811	41,797
Effect of dilutive securities:
Employee stock options											59
Denominator for diluted income (loss) per share - adjusted weighted-average shares and assumed conversions									39,195	41,811	41,856
Basic income (loss) per share									$ (0.60)	$ (0.10)	$ 0.21
Diluted income (loss) per share									$ (0.60)	$ (0.10)	$ 0.21

- Definition

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

+ References + Details

- Definition

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

+ References

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

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

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

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

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

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

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

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

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

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

+ Details

Significant Accounting Policies - Computation of Basic and Diluted Income (Loss) Per Share (Parenthetical) (Detail) - shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounting Policies [Abstract]
Options to purchase shares of Common Stock not included in the calculation of net income (loss) per share	1,989,248	545,345	305,268

Stock-Based Compensation and Employee Benefit Plans - Additional Information (Detail)			1 Months Ended		3 Months Ended		12 Months Ended
	Jun. 21, 2013 $ / shares shares	May 14, 2013 $ / shares shares	Jun. 17, 2013 Participant	Nov. 30, 2000 USD ($)	Dec. 31, 2011 USD ($) $ / shares shares	Sep. 30, 2011 USD ($) shares	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Dec. 31, 2010 shares	Sep. 30, 2010 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of Option							10 years
Option generally vested period							5 years
Eligible participants \| Participant			638
Options to purchase shares of Common Stock \| shares							1,531,077
Percentage of common stock			91.00%
Replacement option expiration period							10 years
Incremental expenses							$ 365,000
Total unrecognized compensation cost							318,000
Additional stock-based compensation expense							2,450,000	$ 1,244,000	$ 1,923,000
Accrued repurchase of shares				$ 30,000,000
Additional paid-in-capital							$ (48,000)	(87,000)
Accrued repurchase remaining value					$ 106,000
Employee's compensation plan							The Company matches employee contributions to the plan at a rate of 50% up to the first 3% of an employee's compensation
Employee contributions							20.00%
Company contribution to the plan							$ 825,000	813,000	810,000
Performance Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-Based eligible Option exercise price \| $ / shares							$ 6.29
Total unrecognized compensation cost							$ 1,765,000
Additional stock-based compensation expense							$ 2,300,000
Non-qualified stock options \| shares							66,000
Time Based Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time-Based eligible Option exercise price \| $ / shares							$ 6.29
Tranches One [Member] \| Performance Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-qualified stock options granted to non-employees							120.00%
Common stock sales price \| $ / shares							$ 6.29
Tranches One [Member] \| Time Based Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-qualified stock options granted to non-employees							120.00%
Tranches Two [Member] \| Performance Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-qualified stock options granted to non-employees							140.00%
Common stock sales price \| $ / shares							$ 7.34
Tranches Three [Member] \| Performance Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-qualified stock options granted to non-employees							160.00%
Common stock sales price \| $ / shares							$ 8.38
Tranche Four [Member] \| Performance Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-qualified stock options granted to non-employees							180.00%
Common stock sales price \| $ / shares							$ 9.43
Tranche Five [Member] \| Performance Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-qualified stock options granted to non-employees							200.00%
Common stock sales price \| $ / shares							$ 10.48
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option generally vested period							6 years
Employees pre-tax salary							1.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option generally vested period							10 years
Employees pre-tax salary							80.00%
Selling, General and Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional stock-based compensation expense							$ 1,942,000	864,000	1,188,000
Research and Development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional stock-based compensation expense							$ 345,000	$ 335,000	$ 667,000
Vicor 2000 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock reserved for issuance \| shares							4,000,000
Total unrecognized compensation cost							$ 413,000
Non-qualified stock options \| shares											1,243,750
Vicor Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-qualified stock options granted to non-employees							85.00%
Weighted-average fair value \| $ / shares							$ 1.90	$ 2.47	$ 5.79
Vicor 1998 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock purchase by non-employees \| shares							2,000,000
2001 Picor Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock reserved for issuance \| shares							20,000,000
2007 VI Chip Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock reserved for issuance \| shares							12,000,000
Total unrecognized compensation cost							$ 727,000
Non-qualified stock options \| shares										2,984,250
Picor Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program \| shares						1,142,000
Accrued repurchase of shares						$ 368,000
Additional paid-in-capital						(67,000)
Picor Plan [Member] \| Selling, General and Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional stock-based compensation expense						169,000
Picor Plan [Member] \| Research and Development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional stock-based compensation expense						$ 132,000
Picor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maturity period of US Treasury Bond							7 years
VI Chip [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maturity period of US Treasury Bond							7 years
Picor Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost							$ 840,000
Annual forfeiture rate							2.75%	2.75%
Picor options actually vest forfeiture							92.00%
Picor options actually vest								92.00%
Shares exercisable \| shares					4,684,585			5,329,950	4,684,585
Weighted average exercise prices \| $ / shares					$ 0.64			$ 0.69	$ 0.64
Total Intrinsic value							$ 146,000	$ 279,000	$ 262,000
Options Exercised							14,000	172,000	5,000
Fair value of stock options that vested							$ 398,000	$ 61,000	$ 357,000
Compensation cost recognized over a weighted-average period							2 years 4 months 24 days
Expected recognized expenses, Year One							$ 385,000
Expected recognized expenses, Year Two							316,000
Expected recognized expenses, Year Three							99,000
Expected recognized expenses, Year Four							37,000
Expected recognized expenses, Year Five							$ 3,000
Weighted-average fair value \| $ / shares							$ 0.31	$ 0.32	$ 0.32
Vicor Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost							$ 2,274,000
Vicor options actually vest							78.00%
Annual forfeiture rate							8.00%	9.00%
Vicor options actually vest forfeiture								76.00%
Shares exercisable \| shares					232,078			255,694	232,078
Weighted average exercise prices \| $ / shares					$ 12.00			$ 12.79	$ 12.00
Total Intrinsic value							$ 15,000	$ 2,000	$ 217,000
Options Exercised							13,000	4,000	447,000
Fair value of stock options that vested							$ 489,000	$ 449,000	411,000
Compensation cost recognized over a weighted-average period							2 years 6 months 22 days
Expected recognized expenses, Year One							$ 1,072,000
Expected recognized expenses, Year Two							619,000
Expected recognized expenses, Year Three							363,000
Expected recognized expenses, Year Four							174,000
Expected recognized expenses, Year Five							$ 46,000
VI Chip Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Annual forfeiture rate							7.00%	7.00%
Chip options actually vest								81.00%
Chip options actually vest forfeiture							80.00%
Options Exercised							$ 0	$ 6,000	$ 0
Vi Chip Plan Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost							$ 895,000
Shares exercisable \| shares					5,869,100			7,304,100	5,869,100
Weighted average exercise prices \| $ / shares					$ 1.00			$ 1.00	$ 1.00
Compensation cost recognized over a weighted-average period							2 years 4 months 24 days
Expected recognized expenses, Year One							$ 196,000
Expected recognized expenses, Year Two							194,000
Expected recognized expenses, Year Three							153,000
Expected recognized expenses, Year Four							138,000
Expected recognized expenses, Year Five							$ 214,000
Weighted-average fair value \| $ / shares							$ 0.29	$ 0.46	$ 0.53
Two Thousand Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental expenses							$ 208,000
Immediate expense recognition							190,000
Exercise price of options awarded \| $ / shares	$ 5.67	$ 5.35
Common stock options awarded \| shares	70,552	150,000
Two Thousand Plan [Member] \| Employees and Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental expenses							$ 625,000
Age of employees							62 years 6 months
Immediate expense recognition							$ 450,000
Stock Bonus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock purchase by non-employees \| shares							109,964

Stock-Based Compensation and Employee Benefit Plans - Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock based compensation	$ 2,450	$ 1,244	$ 1,923
Cost of Revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock based compensation	163	45	68
Selling, General and Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock based compensation	1,942	864	1,188
Research and Development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock based compensation	$ 345	$ 335	$ 667

Stock-Based Compensation and Employee Benefit Plans - Weighted-Average Assumptions for Fair Value for Stock Options (Detail) - Non Performance-Based Stock Options [Member]	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Vicor [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Risk-free interest rate	1.20%	0.70%	1.80%
Expected dividend yield	0.00%	0.60%	1.60%
Expected volatility	39.00%	52.00%	54.00%
Expected lives (years)	4 years 10 months 24 days
Vicor [Member] \| Two Thousand Twelve [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Expected lives (years)	4 years 1 month 6 days
Vicor [Member] \| Two Thousand Eleven [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Expected lives (years)	5 years
VI Chip [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Risk-free interest rate	1.60%	1.20%	1.50%
Expected dividend yield
Expected volatility	48.00%	50.00%	49.00%
Expected lives (years)	6 years 6 months
VI Chip [Member] \| Two Thousand Twelve [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Expected lives (years)	6 years 6 months
VI Chip [Member] \| Two Thousand Eleven [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Expected lives (years)	6 years 6 months
Picor [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Risk-free interest rate	1.20%	1.20%	1.60%
Expected dividend yield
Expected volatility	49.00%	50.00%	52.00%
Expected lives (years)	6 years 6 months
Picor [Member] \| Two Thousand Twelve [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Expected lives (years)	6 years 6 months
Picor [Member] \| Two Thousand Eleven [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Expected lives (years)	6 years 6 months

Stock-Based Compensation and Employee Benefit Plans - Summary of the Activity under the Vicor Stock Option Plans (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Options Outstanding, Exercised	(2,430)
Vicor [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Options Outstanding, Beginning balance	1,796,475
Options Outstanding, Granted	1,819,345
Options Outstanding, Forfeited and expired	(1,624,142)
Options Outstanding, Exercised	(2,430)
Options Outstanding, Ending balance	1,989,248
Options Outstanding, Exercisable	54,284
Options Outstanding, Vested or expected to vest	1,709,313
Weighted Average Exercise Price, Beginning balance \| $ / shares	$ 12.99
Weighted Average Exercise Price, Granted \| $ / shares	7.43
Weighted Average Exercise Price, Forfeited and expired \| $ / shares	13.25
Weighted Average Exercise Price, Exercised \| $ / shares	5.41
Weighted Average Exercise Price, Ending balance \| $ / shares	7.71
Weighted Average Exercise Price, Exercisable \| $ / shares	9.72
Weighted Average Exercise Price, Vested or expected to vest \| $ / shares	$ 7.60
Weighted-Average Remaining Contractual Life in Years, Outstanding	9 years 2 months 5 days
Weighted-Average Remaining Contractual Life in Years, Exercisable	5 years 3 months 11 days
Weighted-Average Remaining Contractual Life in Years, Vested or expected to vest	9 years 2 months 5 days
Aggregate Intrinsic Value, Outstanding \| $	$ 11,399
Aggregate Intrinsic Value, Exercisable \| $	217
Aggregate Intrinsic Value, Vested or expected to vest \| $	$ 9,983

Stock-Based Compensation and Employee Benefit Plans - Summary of the Activity under the Picor Stock Option Plans (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Options Outstanding, Exercised	(2,430)
Picor [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Options Outstanding, Beginning balance	10,215,367
Options Outstanding, Granted	170,000
Options Outstanding, Forfeited and expired	(380,000)
Options Outstanding, Exercised	(601,000)
Options Outstanding, Ending balance	9,404,367
Options Outstanding, Exercisable	5,869,044
Options Outstanding, Vested or expected to vest	9,275,632
Weighted Average Exercise Price, Beginning balance \| $ / shares	$ 0.65
Weighted Average Exercise Price, Granted \| $ / shares	0.64
Weighted Average Exercise Price, Forfeited and expired \| $ / shares	0.25
Weighted Average Exercise Price, Exercised \| $ / shares	0.75
Weighted Average Exercise Price, Ending balance \| $ / shares	0.66
Weighted Average Exercise Price, Exercisable \| $ / shares	0.69
Weighted Average Exercise Price, Vested or expected to vest \| $ / shares	$ 0.66
Weighted-Average Remaining Contractual Life in Years, Outstanding	6 years 2 months 5 days
Weighted-Average Remaining Contractual Life in Years, Exercisable	5 years 4 months 21 days
Weighted-Average Remaining Contractual Life in Years, Vested or expected to vest	6 years 15 days
Aggregate Intrinsic Value, Outstanding \| $	$ 351
Aggregate Intrinsic Value, Exercisable \| $	204
Aggregate Intrinsic Value, Vested or expected to vest \| $	$ 347

Stock-Based Compensation and Employee Benefit Plans - Summary of the Activity under the VI Chip Stock Option Plans (Detail)	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Options Outstanding, Exercised	(2,430)
VI Chip [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Options Outstanding, Beginning balance	10,525,000
Options Outstanding, Granted	560,000
Options Outstanding, Forfeited and expired	(340,750)
Options Outstanding, Exercised
Options Outstanding, Ending balance	10,744,250
Options Outstanding, Exercisable	7,267,600
Options Outstanding, Vested or expected to vest	10,273,500
Weighted Average Exercise Price, Beginning balance \| $ / shares	$ 1.00
Weighted Average Exercise Price, Granted \| $ / shares	1.00
Weighted Average Exercise Price, Forfeited and expired \| $ / shares	1.00
Weighted Average Exercise Price, Exercised \| $ / shares
Weighted Average Exercise Price, Ending balance \| $ / shares	1.00
Weighted Average Exercise Price, Exercisable \| $ / shares	1.00
Weighted Average Exercise Price, Vested or expected to vest \| $ / shares	$ 1.00
Weighted-Average Remaining Contractual Life in Years, Outstanding	4 years 9 months 11 days
Weighted-Average Remaining Contractual Life in Years, Exercisable	3 years 6 months 7 days
Weighted-Average Remaining Contractual Life in Years, Vested or expected to vest	4 years 7 months 28 days
Aggregate Intrinsic Value, Outstanding \| $
Aggregate Intrinsic Value, Exercisable \| $
Aggregate Intrinsic Value, Vested or expected to vest \| $

Stock-Based Compensation and Employee Benefit Plans - Summary of the Activity under the VI Chip Stock Option Plans (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013 shares
Chief Executive Officer [Member] \| VI Chip Stock Options [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Granted, shares	5,500,000

Short-Term and Long-Term Investments - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Unrealized Losses On Short Term And Long Term Investments [Line Items]
Auction rate securities, par value	$ 6,820,000	$ 7,845,000
Minimum Period for which failed Auction Securities been in unrealized loss position	12 months
Fair value of Failed Auction Securities	$ 5,651,000	6,736,000
Gross Unrealized Losses	1,175,000	1,121,000
Aggregate credit loss	395,000	317,000	$ 308,000	$ 610,000
Failed Auction Securities [Member]
Unrealized Losses On Short Term And Long Term Investments [Line Items]
Auction rate securities, par value	$ 6,000,000	6,100,000
Period for which Failed Auction Securities been in unrealized loss position	Exceeds 12 months
Fair value of Failed Auction Securities	$ 4,825,000	4,979,000
Decrease in fair value		54,000
Redemption, net		100,000
Gross Unrealized Losses	1,175,000	$ 1,121,000
Aggregate credit loss	395,000
Aggregate temporary impairment loss	780,000
Increased aggregate credit (losses) gains on Failed Auction Securities	$ 78,000
Failed Auction Securities [Member] \| Minimum [Member]
Unrealized Losses On Short Term And Long Term Investments [Line Items]
Interest rates auction time	7 days
Failed Auction Securities [Member] \| Maximum [Member]
Unrealized Losses On Short Term And Long Term Investments [Line Items]
Interest rates auction time	28 days

Short-Term and Long-Term Investments - Summary of Available-for-Sale Securities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]
Cost	$ 6,820	$ 7,845
Gross Unrealized Gains	6	12
Gross Unrealized Losses	1,175	1,121
Estimated Fair Value	5,651	6,736
Failed Auction Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost	6,000	6,100
Gross Unrealized Gains
Gross Unrealized Losses	1,175	1,121
Estimated Fair Value	4,825	4,979
Brokered Certificates of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost	820	1,280
Gross Unrealized Gains	6	12
Gross Unrealized Losses
Estimated Fair Value	$ 826	1,292
Certificates of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost		465
Gross Unrealized Gains
Gross Unrealized Losses
Estimated Fair Value		$ 465

Short-Term and Long-Term Investments - Amortized Cost and Estimated Fair Value of Available-for-Sale Securities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Amortized Cost And Fair Value Debt Securities [Abstract]
Due in one year or less, Cost	$ 460
Due in two to ten years, Cost	360
Due in ten to twenty years, Cost
Due in twenty to forty years, Cost	6,000
Total Cost	6,820	$ 7,845
Due in one year or less, Estimated Fair Value	463
Due in two to ten years, Estimated fair Value	363
Due in ten to twenty years, Estimated Fair Value
Due in twenty to forty years, Estimated Fair Value	4,825
Estimated Fair Value	$ 5,651	$ 6,736

Short-Term and Long-Term Investments - Roll Forward of Credit Loss Recognized in Earnings on Available-for-Sale Auction Rate Securities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amortized Cost And Fair Value Debt Securities [Abstract]
Balance at the beginning of the period	$ 317	$ 308	$ 610
Reductions for securities sold during the period	(7)		(373)
Additions for the amount related to credit loss for which other-than-temporary impairment was not previously recognized	85	9	71
Balance at the end of the period	$ 395	$ 317	$ 308

Fair Value Measurements - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013 USD ($)
Fair Value Disclosures [Abstract]
Percent of credit loss	6.60%
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	$ 400,000

Fair Value Measurements - Change in Estimated Fair Values for Assets Valued on Recurring Basis Utilizing Level 3 Inputs (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Fair Value Disclosures [Abstract]
Balance at the beginning of the period	$ 4,979
Redemptions	(100)
Credit losses on available for sales securities included in Other income, net	(78)
Unrealized gain included in Other comprehensive income (loss)	24
Balance at the end of the period	$ 4,825

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Raw materials	$ 19,744	$ 21,790
Work-in-process	3,979	2,630
Finished goods	5,973	5,535
Net balance	$ 29,696	$ 29,955

Property, Plant and Equipment - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 10,180,000	$ 10,546,000	$ 11,083,000
Capital expenditure commitments	$ 936,000
Maximum [Member]
Property, Plant and Equipment [Line Items]
Depreciation and amortization period	39 years
Minimum [Member]
Property, Plant and Equipment [Line Items]
Depreciation and amortization period	3 years

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property Plant And Equipment [Abstract]
Land	$ 2,089	$ 2,089
Buildings and improvements	43,083	42,647
Machinery and equipment	224,481	218,381
Furniture and fixtures	6,047	5,964
Construction in-progress and deposits	1,327	2,465
Property, plant and equipment, gross, total	277,027	271,546
Accumulated depreciation and amortization	(236,935)	(227,454)
Net balance	$ 40,092	$ 44,092

Other Investments - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Variable Interest Entity [Line Items]
Ownership interest in investment	27.00%	27.00%
Purchase of components under agreement	$ 1,959,000	$ 2,087,000	$ 5,577,000
Company owed GWS	152,000	281,000
Allocation of equity method income (loss)	0	0	$ 0
Great Wall Semiconductor Corporation (GWS) [Member]
Variable Interest Entity [Line Items]
Investment in non-voting convertible preferred stock	0	0
Great Wall Semiconductor Corporation (GWS) [Member] \| Convertible Preferred Stock [Member]
Variable Interest Entity [Line Items]
Investment in non-voting convertible preferred stock	$ 5,000,000	$ 5,000,000

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Recorded impairment charge	$ 2,012,000		$ 2,012,000
Patent renewal fees		$ 38,000	55,000
Amortization expense		264,000	$ 314,000	$ 325,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Future amortization expense from patent assets held for 2014		169,000
Future amortization expense from patent assets held for 2015		141,000
Future amortization expense from patent assets held for 2016		128,000
Future amortization expense from patent assets held for 2017		122,000
Future amortization expense from patent assets held for 2018		$ 106,000

Goodwill and Other Intangible Assets - Schedule of Patent Cost and Other Asset (Detail) - Patents [Member] - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Patent costs	$ 3,170	$ 3,316
Accumulated amortization	(2,007)	(1,984)
Finite-lived intangible assets, net	$ 1,163	$ 1,332

Severance Charges - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2013
Restructuring And Related Activities [Abstract]
Severance charges	$ 1,361	$ 1,361

Severance Charges - A Summary of Activity Related to Severance Charges (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2013
Severance And Other Charges [Line Items]
Restructuring Reserve, Beginning Balance
Charges	1,361	1,361
Payments		(1,312)
Restructuring Reserve, Ending Balance		49
BBU [Member]
Severance And Other Charges [Line Items]
Restructuring Reserve, Beginning Balance
Charges		1,123
Payments		(1,074)
Restructuring Reserve, Ending Balance		49
VI Chip [Member]
Severance And Other Charges [Line Items]
Restructuring Reserve, Beginning Balance
Charges		238
Payments		(238)
Restructuring Reserve, Ending Balance

Product Warranties - Product Warranty Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Guarantees [Abstract]
Balance at the beginning of the period	$ 364	$ 572	$ 649
Accruals for warranties for products sold in the period	327	439	1,392
Fulfillment of warranty obligations	(297)	(554)	(1,134)
Revisions of estimated obligations	(111)	(93)	(335)
Balance at the end of the period	$ 283	$ 364	$ 572

Stockholders' Equity - Additional information (Detail) - USD ($)			1 Months Ended		12 Months Ended
	Apr. 22, 2013	Mar. 07, 2013	Aug. 31, 2011	Nov. 30, 2000	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 22, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares accepted	1,341,575	1,931,513			0	0	0
Aggregate consideration for Common Stock	$ 6,708,000	$ 10,392,000
Tender offer expiration date					Apr. 22, 2013
Common Stock repurchased as per November plan				$ 30,000,000
Stock repurchase program amount available					$ 8,541,000	$ 8,541,000
Cash dividend, Per share								$ 0.15
Total dividend paid to shareholder			$ 6,272,000
Cash dividends paid to the Company					1,569,000	1,222,000	$ 1,310,000
Cash dividends paid to outside shareholders					$ 531,000	378,000	690,000
Common Stock were issued upon the exercise of stock options					2,430
Class B Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock converted					8,760
Subsidiaries [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash dividends on subsidiary common stock					$ 2,100,000	$ 1,600,000	$ 2,000,000
Vicor Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vicor Common Stock reserved for issuance					14,846,930

Other Income, Net - Components of Other Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Income And Expenses [Abstract]
Interest income	$ 97	$ 136	$ 259
Foreign currency losses, net	(94)	(46)	(326)
Gain on disposal of equipment	26	33	21
Credit (losses) gains on available for sale securities	(78)	(9)	302
Other	51	80	90
Total other income, net	$ 2	$ 194	$ 346

Income Taxes - Schedule of Reconciliation of Federal Statutory Rate to Effective Income Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Statutory federal tax rate	(34.00%)	(34.00%)	35.00%
State income taxes, net of federal income tax benefit	1.10%	(9.40%)	3.40%
Tax credits	(8.10%)	0.60%	(4.00%)
U.S. manufacturing deduction	1.70%	(3.80%)	(2.00%)
Permanent items	0.60%	2.20%	0.50%
Book income attributable to noncontrolling interest	0.40%	6.80%	(1.40%)
Foreign rate differential and deferred items	(0.20%)	0.10%	0.60%
Increase (decrease) in tax reserves	(0.10%)	0.30%	0.60%
Increase in valuation allowance	53.30%	84.50%
Other	0.10%	(0.70%)	1.00%
Effective income tax rate	14.80%	46.60%	33.70%

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Deferred Tax Assets Liabilities [Line Items]
Valuation allowance, deferred tax assets	$ 11,480,000	$ 20,214,000	$ 11,480,000
Deferred tax assets valuation allowance increase	1,489,000	10,241,000
Amount generate in cash refund		1,600,000
Increases in equity of realization of deferred tax assets		2,804,000
Unremitted earnings of international subsidiaries		2,810,000
Unrecognized deferred tax liability		$ 219,000
Research tax credit carryforward extension period		2 years
Federal research tax credit recorded		$ 549,000
Accrued interest	1,506,000	2,072,000	1,506,000	$ 1,405,000	$ 1,102,000
Potential payment of interest	$ 177,000	149,000	177,000
Net interest (benefit) expense		$ (28,000)	$ 32,000	$ 68,000
Minimum [Member]
Deferred Tax Assets Liabilities [Line Items]
Income tax examination period		3 years
Maximum [Member]
Deferred Tax Assets Liabilities [Line Items]
Income tax examination period		7 years
Domestic Tax Authority [Member]
Deferred Tax Assets Liabilities [Line Items]
Federal net operating loss carryforwards expired		2033

Income Taxes - Schedule of Domestic and Foreign Components of Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Domestic	$ (20,466)	$ (3,109)	$ 13,406
Foreign	1	518	626
Income (loss) before income taxes	$ (20,465)	$ (2,591)	$ 14,032

Income Taxes - Schedule of Components of Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current:
Federal	$ (1,848)	$ 920	$ 3,624
State	284	425	496
Foreign	112	231	455
Current, Total	(1,452)	1,576	4,575
Deferred:
Federal	4,491	(369)	148
Provision (benefit) for income taxes	$ 3,039	$ 1,207	$ 4,723

Income Taxes - Schedule of Significant Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Research and development tax credit carryforwards	$ 8,754	$ 9,032
Stock-based compensation	3,048	2,218
Inventory reserves	2,687	2,651
Net operating loss carryforwards	2,497	1,088
Vacation accrual	1,645	1,569
Investment tax credit carryforwards	1,367	1,335
Capital loss carryforward	680	680
Unrealized loss on investments	399	380
Alternative minimum tax credit carryforward	340	556
Deferred revenue	279	555
Warranty reserves	88	90
Bad debt reserves	65	99
Other	428	694
Total deferred tax assets	22,277	20,947
Less: Valuation allowance for deferred tax assets	(20,214)	(11,480)
Net deferred tax assets	2,063	9,467
Deferred tax liabilities:
Depreciation	(918)	(2,261)
Prepaid expenses	(598)	(733)
Patent amortization	(416)	(477)
Unremitted Vicor Custom earnings	(335)	(342)
Other		(355)
Total deferred tax liabilities	(2,267)	(4,168)
Net deferred tax assets (liabilities)	$ (204)	$ 5,299

Income Taxes - Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, Beginning Balance	$ 1,506	$ 1,405	$ 1,102
Additions based on tax provisions related to the current year	566	134	269
Additions (reductions) for tax positions of prior years		(33)	34
Unrecognized tax benefits, Ending Balance	$ 2,072	$ 1,506	$ 1,405

Commitments and Contingencies - Summary of Future Minimum Rental Commitments under Non-Cancelable Operating Leases (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Commitments And Contingencies Disclosure [Abstract]
2014	$ 1,425
2015	644
2016	131
2017	108
2018 and thereafter	$ 99

Commitments and Contingencies - Additional Information (Detail) - USD ($)				3 Months Ended		12 Months Ended
	Mar. 26, 2009	Nov. 14, 2008	Feb. 22, 2007	Dec. 31, 2012	Dec. 31, 2006	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 02, 2009
Commitments And Contingencies Disclosure [Abstract]
Rent expense						$ 1,820,000	$ 1,677,000	$ 1,592,000
Legal settlement cost			$ 50,000,000
Reimbursed by the insurance carriers			$ 12,800,000
Gain (loss) from the litigation-related settlements				$ 1,975,000	$ (37,200,000)		1,975,000
Jury awarded in damages to the Company		$ 17,300,000
Reduction in jury award									$ 4,000,000
Affirming the award	$ 13,300,000
Prejudgment interest	3,179,000
Insurance carriers total	$ 16,479,000
Insurance carriers on cash payment							$ 1,975,000

Segment Information - Additional Information (Detail)	12 Months Ended
Segment Information - Additional Information (Detail)	Dec. 31, 2013 Entity
Segment Reporting [Abstract]
Number of entities comprising operating segment	6

Segment Information - Significant Segment Financial Data (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Net revenues	$ 55,258	$ 55,091	$ 46,865	$ 41,946	$ 50,424	$ 52,948	$ 55,467	$ 59,668	$ 199,160	$ 218,507	$ 252,968
Income (loss) from operations									(20,467)	(2,785)	13,686
Total assets	165,640				202,581				165,640	202,581	208,141
Depreciation and amortization									10,008	10,423	11,005
Operating Segments [Member] \| BBU [Member]
Segment Reporting Information [Line Items]
Net revenues									163,013	179,919	194,830
Income (loss) from operations									12,062	28,114	31,938
Total assets	126,585				97,507				126,585	97,507	82,096
Depreciation and amortization									6,185	4,958	5,503
Operating Segments [Member] \| VI Chip [Member]
Segment Reporting Information [Line Items]
Net revenues									35,333	38,083	55,154
Income (loss) from operations									(28,204)	(27,409)	(16,294)
Total assets	21,370				21,105				21,370	21,105	30,701
Depreciation and amortization									3,232	3,568	3,570
Operating Segments [Member] \| Picor [Member]
Segment Reporting Information [Line Items]
Net revenues									10,416	9,724	13,183
Income (loss) from operations									(3,326)	(2,786)	(1,239)
Total assets	4,308				5,365				4,308	5,365	7,098
Depreciation and amortization									407	414	458
Operating Segments [Member] \| Corporate [Member]
Segment Reporting Information [Line Items]
Net revenues
Income (loss) from operations									(999)	(704)	(719)
Total assets	81,364				119,007				81,364	119,007	119,231
Depreciation and amortization									184	1,483	1,474
Eliminations [Member]
Segment Reporting Information [Line Items]
Net revenues									(9,602)	(9,219)	(10,199)
Income (loss) from operations
Total assets	$ (67,987)				$ (40,403)				(67,987)	(40,403)	(30,985)
Depreciation and amortization

Quarterly Results of Operations (Unaudited) - Summary of Unaudited Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Net revenues	$ 55,258	$ 55,091	$ 46,865	$ 41,946	$ 50,424	$ 52,948	$ 55,467	$ 59,668	$ 199,160	$ 218,507	$ 252,968
Gross margin	23,431	22,980	18,461	16,607	20,125	22,953	24,106	24,467	81,479	91,651	106,694
Consolidated net income (loss)	(13,020)	(898)	(4,600)	(4,986)	(4,663)	280	244	341	(23,504)	(3,798)	9,309
Net income attributable to noncontrolling interest	82	34	16	4	151	89	24	15	136	279	466
Net income (loss) attributable to Vicor Corporation	$ (13,102)	$ (932)	$ (4,616)	$ (4,990)	$ (4,814)	$ 191	$ 220	$ 326	$ (23,640)	$ (4,077)	$ 8,843
Net income (loss) per share attributable to Vicor Corporation:
Basic and diluted	$ (0.34)	$ (0.02)	$ (0.12)	$ (0.12)	$ (0.12)		$ 0.01	$ 0.01	$ (0.60)	$ (0.10)

- Definition

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

+ References

+ Details

Quarterly Results of Operations (Unaudited) - Additional Information (Detail) - USD ($)	3 Months Ended			12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2006	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
Income tax valuation allowance against certain deferred tax assets	$ 10,132,000	$ 1,489,000
Impairment of goodwill		2,012,000		$ 2,012,000
Gain (loss) from the litigation-related settlements		1,975,000	$ (37,200,000)	1,975,000
Increase in inventory reserves		$ 1,400,000		$ 1,400,000

Schedule II - Valuation and Qualifying Accounts (Detail) - Allowance for Doubtful Accounts [Member] - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 292,000	$ 266,000	$ 309,000
(Credit) Charge to Costs and Expenses	255,000	37,000	18,000
Other Charges, Deductions	(349,000)	(11,000)	(61,000)
Balance at End of Period	$ 198,000	$ 292,000	$ 266,000

Fair Value Measurements - Quantitative Information about Level 3 Fair Value Measurements (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Estimated Fair Value	$ 5,651	$ 6,736
Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Estimated Fair Value	$ 4,825
Valuation Technique	Discounted cash flow
Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Earning Maximum Rate Until Maturity [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Unobservable Input	Cumulative probability of earning the maximum rate until maturity
Weighted Average Interest Rate	0.04%
Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Principal Return Prior to Maturity [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Unobservable Input	Cumulative probability of principal return prior to maturity
Weighted Average Interest Rate	81.92%
Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Default [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Unobservable Input	Cumulative probability of default
Weighted Average Interest Rate	18.05%
Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Liquidity Risk Premium [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Unobservable Input	Liquidity risk premium
Weighted Average Interest Rate	5.00%
Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Recovery Rate in Default [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Unobservable Input	Recovery rate in default
Weighted Average Interest Rate	40.00%
Minimum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Earning Maximum Rate Until Maturity [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	0.01%
Minimum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Principal Return Prior to Maturity [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	69.67%
Minimum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Default [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	5.83%
Minimum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Liquidity Risk Premium [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	5.00%
Minimum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Recovery Rate in Default [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	40.00%
Maximum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Earning Maximum Rate Until Maturity [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	0.07%
Maximum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Principal Return Prior to Maturity [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	94.16%
Maximum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Cumulative Probability of Default [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	30.27%
Maximum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Liquidity Risk Premium [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	5.00%
Maximum [Member] \| Failed Auction Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Recovery Rate in Default [Member]
Fair Value Of Assets And Liabilities Measured On Non Recurring Basis [Line Items]
Weighted Average Interest Rate	40.00%

Fair Value Measurements - Assets Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	$ 5,651	$ 6,736
Failed Auction Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	4,825	4,979
Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	826	1,292
Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents		465
Recurring [Member] \| Short Term Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	463
Recurring [Member] \| Failed Auction Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	4,825	4,979
Recurring [Member] \| Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	363	1,292
Recurring [Member] \| Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents		465
Recurring [Member] \| Money Market Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	12,407	12,413
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Short Term Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Failed Auction Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents		465
Recurring [Member] \| Quoted Prices in Active Markets (Level 1) [Member] \| Money Market Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	12,407	12,413
Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Short Term Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	463
Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Failed Auction Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	363	1,292
Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Money Market Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Short Term Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Failed Auction Securities [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents	4,825	4,979
Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Brokered Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Certificates of Deposit [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents
Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member] \| Money Market Funds [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash Equivalents