XML 118 R38.htm IDEA: XBRL DOCUMENT v2.4.0.6
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2012
Income Tax Disclosure [Abstract]  
Schedule of (loss) before income taxes and the provision for income taxes

 

 

 

 

 

 

 

 

 

 

Loss before income taxes:

 

2012

 

2011

 

2010

United States

 

$

(30,399,000)

 

$

(25,483,000)

 

$

(38,567,000)

Foreign

 

(1,463,000)

 

(1,971,000)

 

(8,392,000)

 

 

 

 

 

 

 

 

 

$

(31,862,000)

 

$

(27,454,000)

 

$

(46,959,000)

 

 

 

 

 

 

 

 

Schedule of effective income tax rate differed from the federal statutory rate

 

 

 

 

 

 

 

 

 

 

2012

 

2011

 

2010

U.S. Federal statutory tax rate

 

(35.0%)

 

(35.0%)

 

(35.0%)

Deferred state taxes, net of federal benefit

 

(3.3%)

 

(3.1%)

 

(2.4%)

Common stock warrant liability

 

(5.3%)

 

(4.4%)

 

0.0% 

Other, net

 

 

0.1% 

 

0.6% 

 

(2.7%)

Change to uncertain tax positions

 

(1.6%)

 

(57.5%)

 

1.6% 

Foreign tax rate differential

 

 

0.5% 

 

0.8% 

 

2.2% 

Expiring attribute carryforward

 

 

0.0% 

 

5.4% 

 

1.2% 

Adjustments to open deferred tax balance

 

(5.8%)

 

(1.7%)

 

0.3% 

Writeoff of tax attributes due to imposition of Section

 

 

 

 

 

 

 

382 limitation

 

165.7% 

 

840.9% 

 

0.0% 

Tax credits

 

 

0.0% 

 

(0.3%)

 

(0.6%)

Change in valuation allowance

 

(115.3%)

 

(745.7%)

 

35.4% 

 

 

 

 

 

 

 

 

 

 

 

0.0% 

 

0.0% 

 

0.0% 

Schedule of deferred tax assets and liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

U.S.

 

Foreign

 

Years ended December 31,

 

Years ended December 31,

 

2012

 

2011

 

2012

 

2011

Intangible assets

$

130,000 

 

$

200,000 

 

$

694,000 

 

$

325,000 

Non-employee stock based compensation

(1,556,000)

 

(1,556,000)

 

 

Deferred revenue

2,779,000 

 

2,106,000 

 

 

Other reserves and accruals

1,621,000 

 

1,121,000 

 

 

Research and development tax credit carryforwards

 

 

74,000 

 

1,569,000 

 

1,533,000 

Property, plant and equipment

1,541,000 

 

1,127,000 

 

541,000 

 

529,000 

Amortization of stock-based compensation

8,495,000 

 

7,900,000 

 

 

Capitalized research & development expenditures

15,846,000 

 

15,162,000 

 

5,384,000 

 

4,760,000 

Section 382 recognized built in loss

(15,202,000)

 

(1,819,000)

 

 

Net operating loss carryforwards

3,347,000 

 

30,271,000 

 

3,541,000 

 

3,462,000 

Total deferred tax asset

17,001,000 

 

54,586,000 

 

11,729,000 

 

10,609,000 

Valuation allowance

(17,001,000)

 

(54,586,000)

 

(11,729,000)

 

(10,609,000)

Net deferred tax assets

$

 

$

 

$

 

$

-

Summary of valuation allowance

 

 

 

 

 

 

 

 

 

 

 

Total

 

U.S.

 

Foreign

Increase in valuation allowance for current year increase in net operating losses:

$

(2,000)

 

$

 

$

(2,000)

 

 

 

 

 

 

Decrease in valuation allowance for 382 limitations on tax attributes:

(26,924,000)

 

(26,924,000)

 

Increase in valuation allowance for current year net decrease in deferred tax

 

 

 

 

 

assets other than net operating losses:

(10,288,000)

 

(10,661,000)

 

373,000 

 

 

 

 

 

 

Increase in valuation allowance as a result of foreign currency fluctuation

246,000 

 

 

246,000 

Increase in valuation allowance due to current year change of deferred tax assets

 

 

 

 

 

as the result of uncertain tax positions.

503,000 

 

 

503,000 

Net (decrease) increase in valuation allowance

$

(36,465,000)

 

$

(37,585,000)

 

$

1,120,000 

Schedule of beginning and ending amount of unrecognized tax benefits

 

 

 

 

 

 

 

 

 

 

 

2012

 

2011

 

2010

Unrecognized tax benefits balance at beginning of year

$

2,046,000 

 

$

17,893,000 

 

$

18,570,000 

Reductions for tax positions of prior years

(503,000)

 

(15,875,000)

 

(716,000)

Currency Translation

36,000 

 

28,000 

 

39,000 

Unrecognized tax benefits balance at end of year

$

1,579,000 

 

$

2,046,000 

 

$

17,893,000 

 

United States
 
Income Taxes [Line Items]  
Schedule of components of deferred income tax expense (benefit)


 

2012

 

2011

 

2010

Deferred tax expense (benefit)

$

10,661,000 

 

$

17,774,000 

 

$

(652,000)

Net operating loss carryforward expired (generated)

26,924,000 

 

187,597,000 

 

(14,168,000)

Valuation allowance (decrease) increase

(37,585,000)

 

(205,371,000)

 

14,820,000 

Provision for Income taxes

$

 

$

 

$

 

 

 

 

 

 

Foreign
 
Income Taxes [Line Items]  
Schedule of components of deferred income tax expense (benefit)
 

 

 

 

 

 

 

 

 

 

 

2012

 

2011

 

2010

Deferred tax benefit

$

(1,041,000)

 

$

(1,268,000)

 

$

(823,000)

Net operating loss carryforward expired (generated)

(79,000)

 

496,000 

 

(1,081,000)

Valuation allowance increase

1,120,000 

 

772,000 

 

1,904,000 

Provision for Income taxes

$

 

$

 

$