Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Summary of Income Taxes

Summary of Income (Loss) before Taxes

Income (loss) before taxes for the years ended December 31, 2014, 2013 and 2012 is comprised of the following (in thousands):

	Year Ended December 31,
	2014			2013			2012
Domestic	$	(39,513	)	$	(44,142	)	$	(88,945	)
Foreign	408			812			290
Loss before taxes	$	(39,105	)	$	(43,330	)	$	(88,655	)

Summary of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes for the years ended December 31, 2014, 2013 and 2012 is comprised of the following (in thousands):

	Year Ended December 31,
	2014		2013			2012
Current:
Federal	$	—	$	(248	)	$	—
State	21		33			29
Foreign	16		(229		)	74
Total Current	37		(444		)	103
Deferred:
Federal	—		53			14
State	—		—			—
Foreign	87		474			494
Total Deferred	87		527			508
Provision or income taxes	$	124	$	83		$	611

Summary of Net Deferred Tax Assets

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

	December 31,
	2014			2013
Deferred tax assets:
Accrued expenses	$	4,566		$	11,292
Inventory obsolescence provision	2,352			3,539
Depreciation and amortization	4,137			4,136
Deferred rent	555			559
Net operating loss and tax credit carryforwards	76,346			55,010
Stock-based compensation	1,910			4,518
Unrecognized tax benefits	1,296			1,190
Deferred tax assets	91,162			80,244
Deferred tax liabilities:
Amortization of acquired intangibles	(388		)	(699		)
Net deferred tax assets	90,774			79,545
Valuation allowance	(90,774		)	(79,458		)
Net deferred tax assets	$	—		$	87

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 2014, 2013 and 2012 to income (loss) before provision for income taxes as follows (in thousands):

	Year Ended December 31,
	2014			2013			2012
Federal tax benefit, at statutory rate	$	(13,447	)	$	(14,732	)	$	(30,142	)
State benefit, net of federal benefit	(1,054		)	(922		)	(757		)
Change in valuation allowance	11,316			15,577			27,486
Change in fair value of warrant	1,203			—			—
Beneficial conversion feature	163			—			—
Research and development credits	3			(1,084		)	(856		)
Share-based compensation	2,402			2,433			1,616
Uncertain tax positions	(62		)	(307		)	(46		)
Goodwill impairment	—			—			3,700
Change in state apportionment	(347		)	(767		)	—
Other	(53		)	(115		)	(390		)
	$	124		$	83		$	611

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, 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
Increases related to current and prior year tax positions	204
Settlements and lapses in statutes of limitations	(61		)
Unrecognized tax benefits balance at December 31, 2014	$	35,643