Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Components of income (loss) before income tax

The components of (loss) income before income taxes are as follows:

	Years ended December 31,
(in thousands)	2013			2012		2011
United States	$	(10,812	)	$	3,205	$	(2,421	)
International	456			315		227
Total (loss) income before income taxes	$	(10,356	)	$	3,520	$	(2,194	)

Components of the provision (benefit) for income taxes

The components of the provision for income taxes are as follows:

	Years ended December 31,
(in thousands)	2013			2012		2011
Current
Federal	$	—		$	7	$	25
State	(40		)	512		156
Foreign	74			38		55
	34			557		236
Deferred
Federal	60			60		60
State	4			10		9
Foreign	11			—		(20		)
	75			70		49
Total income tax provision	$	109		$	627	$	285

Reconciliation of the provision for income taxes at the statutory rate

Reconciliation of the provision for income taxes at the statutory rate to the Company’s provision for income tax is as follows:

	Years ended December 31,
(in thousands)	2013			2012			2011
U.S. federal (tax benefit) provision at statutory rate	$	(3,567	)	$	1,197		$	(746	)
State (tax benefit) income taxes, net of federal benefit	(338		)	151			109
Foreign income taxes at rates other than the US rate	(28		)	(10		)	(72		)
Stock-based compensation	549			397			340
Change in valuation allowance	3,911			(1,494		)	546
Non-deductible warrant expense	—			625			334
Research and development credits	(527		)	(220		)	(290		)
Other	109			(19		)	64
Total	$	109		$	627		$	285

Deferred tax assets and liabilities

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents the significant components of the Company’s deferred tax assets and liabilities for the periods presented:

	As of December 31,
(in thousands)	2013			2012
Deferred tax assets
Net operating loss carryforward	$	11,873		$	14,270
Research and development credits	2,809			2,637
Depreciation and amortization	288			84
Reserves and accruals	6,060			4,502
Total deferred tax assets	21,030			21,493
Valuation allowance	(21,030		)	(21,193		)
Net deferred tax assets	—			300
Deferred tax liabilities	(216		)	(451		)
Net deferred tax liabilities	$	(216	)	$	(151	)

Valuation allowance for DTA rollforward [Table Text Block]

The following table displays by contributing factor the changes in the valuation allowance for deferred tax assets since January 1, 2011:

	Years Ended December 31,
(in thousands)	2013			2012			2011
Balance at the beginning of the period	$	21,193		$	22,687		$	21,588
Net operating loss utilization	(2,397		)	(3,505		)	(884		)
R&D tax credit (decrease) increase	172			272			383
Depreciation and amortization increase (decrease)	204			29			(309		)
Reserves and accruals increase	1,558			1,273			1,581
Deferred tax assets decrease	300			437			328
Balance at the end of the period	$	21,030		$	21,193		$	22,687

Changes in the unrecognized tax benefits

The following table reflects changes in the unrecognized tax benefits since January 1, 2012:

	Years ended December 31,
(in thousands)	2013			2012
Gross amount of unrecognized tax benefits as of the beginning of the period	$	1,079		$	908
Increases related to prior year tax provisions	30			7
Decreases related to prior year tax provisions	(239		)	—
Increases related to current year tax provisions	222			164
Gross amount of unrecognized tax benefits as of the end of the period	$	1,092		$	1,079