Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes

Schedule of loss before income taxes

	Year ended December 31,
	2016		2015		2014
	(in thousands)
United States	$	8,880	$	12,708	$	(11,987)
Foreign		2,144		2,497		1,820
Income (loss) before income taxes	$	11,024	$	15,205	$	(10,167)

Schedule of provision for income taxes

	Year ended December 31,
	2016		2015		2014
	(in thousands)
Current:
United States
Federal	$	—	$	—	$	—
State		49		(33)		59
Foreign		(217)		374		780
Total current		(168)		341		839
Deferred:
Foreign		191		186		260
Total deferred		191		186		260
Income tax provision	$	23	$	527	$	1,099

Schedule of reconciliations of income taxes at the United States Federal statutory rate to the effective income tax rate

	Year ended December 31,
	2016		2015		2014
	(in thousands)
Income tax benefit at the United States statutory rate	$	3,859	$	5,322	$	(3,558)
State income taxes		32		(22)		38
Unrecognized tax benefits		(615)		(174)		184
Effect of change in valuation allowance		(7,765)		(5,676)		(6,835)
Foreign income tax rate differentials		233		600		259
Unremitted earnings of foreign subsidiaries		305		(102)		(758)
Stock options		264		379		686
Credit expirations		3,565		—		—
Deemed distribution from foreign subsidiaries		—		—		607
Discrete items, net		—		(540)		9,143
Other, net		145		740		1,333
Income tax provision	$	23	$	527	$	1,099

Schedule of significant components of current and long-term deferred income taxes

	`	As of December 31,
		2016				2015
		Current		Long Term		Current		Long Term
		(in thousands)
Federal net operating loss carryforwards		$	—	$	98,007	$	—	$	101,479
State net operating loss carryforwards			—		1,546		—		1,636
Foreign net operating loss carryforwards			—		673		—		810
Federal tax credit carryforwards			—		12,778		—		16,343
State tax credit carryforwards			—		2,566		—		3,964
Unremitted earnings of foreign subsidiaries			—		(8,913)		—		(8,632)
Intangible assets			—		229		—		286
Property, plant and equipment			—		9,774		—		9,331
Accrued compensation			—		97		1,082		—
Inventories			—		5,230		2,541		—
Stock compensation			—		6,687		—		6,001
Warranty			—		930		1,214		—
Other			—		(5,578)		1,237		(3,945)
Deferred taxes, gross			—		124,026		6,074		127,273
Valuation allowance			—		(122,966)		(6,335)		(125,928)
Deferred taxes, net		$	—	$	1,060	$	(261)	$	1,345

Schedule of reconciliation of the beginning and ending balance of unrecognized tax benefits

	2016		2015
	(in thousands)
Balance at beginning of year	$	7,671	$	7,960
Increase (decrease) in unrecognized tax benefits as a result of tax positions taken during a prior period		76		(78)
Decreases in unrecognized tax benefits related to settlements with tax authorities		—		(211)
Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitation		(903)
Increases in unrecognized tax benefits as a result of tax positions taken during the current period		—		—
Balance at end of year	$	6,844	$	7,671
Recorded as other long-term liability	$	1,462	$	2,142
Recorded as a decrease in deferred tax assets and offsetting valuation allowance		5,382		5,529
Balance at end of year	$	6,844	$	7,671