Income Taxes	3 Months Ended
Mar. 31, 2013
Income Taxes
Income Taxes	Note 13. Income Taxes The Company calculates its quarterly income tax provision in accordance with ASC 740-270, Income Taxes. Under this method, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company has established and continues to maintain a valuation allowance against the majority of its deferred tax assets as the Company does not currently believe that realization of those assets is more likely than not. The Company recognized income tax expense of $18,000 and $18,000 primarily related to state and foreign income taxes for the three months ended March 31, 2013 and 2012, respectively. There were no changes to the Company’s unrecognized tax benefits during the three months ended March 31, 2013. As of March 31, 2013, the Company’s total unrecognized tax benefit was $11.9 million. The Company does not expect to have any significant changes to unrecognized tax benefits over the next twelve months other than a potential adjustment resulting from completion of a tax credit analysis, which will have no impact on our net loss. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as a component of income tax expense. No interest or penalties have been recorded as of and for the three months ended March 31, 2013. The federal research and development tax credit expired on December 31, 2011, and was retroactively reinstated and extended to December 31, 2013, during the first quarter of 2013. Due to the Company’s full valuation allowance against its deferred tax assets, this tax law change did not impact the Company’s income tax provision as the increase in the gross deferred tax asset was offset by a corresponding increase in its valuation allowance. The tax years from 1993 and forward remain open to examination by the federal and state taxing authorities due to net operating loss and credit carryforwards. The Company is currently under examination by the California Franchise Tax Board. The Company is not under examination by the Internal Revenue Service or taxing authorities other than the California Franchise Tax Board.

Income Taxes

3 Months Ended

Mar. 31, 2013

Note 13. Income Taxes

The Company calculates its quarterly income tax provision in accordance with ASC 740-270, Income Taxes. Under this method, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company has established and continues to maintain a valuation allowance against the majority of its deferred tax assets as the Company does not currently believe that realization of those assets is more likely than not.

The Company recognized income tax expense of $18,000 and $18,000 primarily related to state and foreign income taxes for the three months ended March 31, 2013 and 2012, respectively.

There were no changes to the Company’s unrecognized tax benefits during the three months ended March 31, 2013. As of March 31, 2013, the Company’s total unrecognized tax benefit was $11.9 million. The Company does not expect to have any significant changes to unrecognized tax benefits over the next twelve months other than a potential adjustment resulting from completion of a tax credit analysis, which will have no impact on our net loss. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as a component of income tax expense. No interest or penalties have been recorded as of and for the three months ended March 31, 2013.

The federal research and development tax credit expired on December 31, 2011, and was retroactively reinstated and extended to December 31, 2013, during the first quarter of 2013. Due to the Company’s full valuation allowance against its deferred tax assets, this tax law change did not impact the Company’s income tax provision as the increase in the gross deferred tax asset was offset by a corresponding increase in its valuation allowance.

The tax years from 1993 and forward remain open to examination by the federal and state taxing authorities due to net operating loss and credit carryforwards. The Company is currently under examination by the California Franchise Tax Board. The Company is not under examination by the Internal Revenue Service or taxing authorities other than the California Franchise Tax Board.