Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Provisions (Benefits) for Income Taxes

Our income tax provisions (benefits) for the years ended December 31 were:

	2014			2013			2012
Current:
Federal	$	(2	)	$	32		$	(82	)
Foreign		154			300			—
State		51			228			47
Total current		203			560			(35	)
Deferred:
Federal		4,043			12,953			(14,107	)
Foreign		—			(87	)		—
State		(717	)		3,165			(1,349	)
Total deferred		3,326			16,031			(15,456	)
Total provision (benefit) for income taxes	$	3,529		$	16,591		$	(15,491	)

Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities at December 31 were:

	2014			2013
Deferred tax assets:
Net operating loss carryforwards	$	4,874		$	6,416
Research and development tax credit carryforwards		9,329			8,790
Stock-based compensation expense		6,263			6,153
Deferred revenue		8,551			7,040
Reserves and accrued expenses		2,113			1,745
Alternative minimum tax credit		2,250			2,091
Goodwill and intangibles		3,905			110
Deferred compensation		157			372
Deferred financing fees		433			482
Other		1,346			1,197
Total deferred tax assets		39,221			34,396
Deferred tax liabilities:
Capitalized software development costs		(3,999	)		(2,103	)
Cash to accrual adjustment		(132	)		—
Depreciation and amortization		(3,751	)		(2,009	)
Total deferred tax liabilities		(7,882	)		(4,112	)
Net deferred tax asset before valuation allowance		31,339			30,284
Valuation allowance for deferred tax assets		(34,895	)		(30,284	)
Net deferred tax liability	$	(3,556	)	$	—

Reconciliations of Reported Income Tax Provision to Amount that would Result by Applying Federal Statutory Rate

Reconciliations of the reported income tax provision to the amount that would result by applying the 35% U.S. federal statutory rate to the income for the years ended December 31 follow:

	2014					2013					2012
Income tax expense (benefit) at statutory rate	$	629		35.0	%	$	(14,702	)	35.0	%	$	(39,718	)	35.0	%
Goodwill impairment charge		—		—			1,758		(4.2	%)		30,136		(26.6	%)
Change in valuation allowance		4,886		271.7	%		30,284		(72.1	%)		—		—
Nondeductible stock-based compensation expense		1,039		57.8	%		1,258		(3.0	%)		1,849		(1.6	%)
Research and development tax credit		(496	)	(27.6	%)		(639	)	1.5	%		(858	)	0.8	%
Worthless stock deduction		—		—			—		—			(1,646	)	1.5	%
State income tax benefit		(322	)	(17.9	%)		(692	)	1.7	%		(1,156	)	1.0	%
Original issue discount amortization		(241	)	(13.4	%)		(2,993	)	7.1	%		(1,678	)	1.5	%
Other		(1,966	)	(109.4	%)		2,317		(5.5	%)		(2,420	)	2.1	%
Income tax provision (benefit)	$	3,529		196.2	%	$	16,591		(39.5	%)	$	(15,491	)	13.7	%

Activity Related to Unrecognized Tax Benefits Excluding Interest, Penalties, and Related Tax Carry Forwards

The following table summarizes the 2014 and 2013 activity related to the unrecognized tax benefits (excluding interest, penalties and related tax carryforwards):

Balance at December 31, 2012	$	3,446
Increases related to prior year tax positions		1,040
Increases related to current year tax positions		294
Balance at December 31, 2013		4,780
Increases related to prior year tax positions	52
Decreases related to prior year tax positions		(415	)
Increases related to current year tax positions	165
Balance at December 31, 2014	$	4,582