Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Summary of Income Taxes

Total income taxes for the years ended December 31, 2013, 2012 and 2011 were allocated as follows (in thousands):

	Year Ended December 31,
	2013		2012		2011
To income	$	83	$	611	$	(9,503	)
To stockholders’ equity		0		10		240
Total income taxes	$	83	$	621	$	(9,263	)

Summary of Income (Loss) before Taxes

Income (loss) before taxes for the years ended December 31, 2013, 2012 and 2011 is comprised of the following (in thousands):

	Year Ended December 31,
	2013			2012			2011
Domestic	$	(44,142	)	$	(88,945	)	$	(36,091	)
Foreign		812			290			1,696
Loss before taxes	$	(43,330	)	$	(88,655	)	$	(34,395	)

Summary of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes for the years ended December 31, 2013, 2012 and 2011 is comprised of the following (in thousands):

	Year Ended December 31,
	2013			2012		2011
Current:
Federal	$	(248	)	$	0	$	(10,786	)
State		33			29		0
Foreign		(229	)		74		84
Total Current		(444	)		103		(10,702	)
Deferred:
Federal		53			14		(114	)
State		0			0		0
Foreign		474			494		1,313
Total Deferred		527			508		1,199
Provision (benefit) for income taxes	$	83		$	611	$	(9,503	)

Summary of Net Deferred Tax Assets

The Company’s net deferred tax assets consist of the following (in thousands):

	December 31,
	2013			2012
Deferred tax assets:
Accrued expenses	$	11,292		$	6,271
Inventory obsolescence provision		3,539			1,992
Depreciation and amortization		4,136			6,680
Deferred rent		559			892
Net operating loss and tax credit carryforwards		55,010			42,994
Stock-based compensation		4,518			6,069
Unrecognized tax benefits		1,190			613
Deferred tax assets		80,244			65,511
Deferred tax liabilities:
Amortization of acquired intangibles		(699	)		(1,016	)
Net deferred tax assets		79,545			64,495
Valuation allowance		(79,458	)		(63,881	)
Net deferred tax assets	$	87		$	614

Summary of Provision (Benefit) for Income Taxes Reconciles to Amount Computed by Applying Statutory Federal Income Tax Rate

The provision (benefit) for income taxes reconciles to the amount computed by applying the statutory federal income tax rate of 34% in 2013, 2012 and 2011 to income (loss) before provision for income taxes as follows (in thousands):

	Year Ended December 31,
	2013			2012			2011
Federal tax benefit, at statutory rate	$	(14,732	)	$	(30,142	)	$	(11,694	)
State benefit, net of federal benefit		(922	)		(757	)		(733	)
Change in valuation allowance		15,577			27,486			14,612
Tax expense/(benefit) from business combination		0			0			909
Research and development credits		(1,084	)		(856	)		(1,731	)
Share-based compensation		2,433			1,616			526
Uncertain tax positions		(307	)		(46	)		(11,809	)
Goodwill impairment		0			3,700			596
Change in state apportionment		(767	)		0			0
Other		(115	)		(390	)		(179	)
	$	83		$	611		$	(9,503	)

Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits

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

	Amount
Unrecognized tax benefits balance at December 31, 2010	$	41,386
Increases related to current and prior year tax positions		899
Settlements and lapses in statutes of limitations		(9,490	)
Unrecognized tax benefits balance at December 31, 2011		32,795
Increases related to current and prior year tax positions		475
Settlements and lapses in statutes of limitations		(50	)
Unrecognized tax benefits balance at December 31, 2012		33,220
Increases related to current and prior year tax positions		2,653
Settlements and lapses in statutes of limitations		(373	)
Unrecognized tax benefits balance at December 31, 2013	$	35,500