INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES

Schedule of provision (benefit) for income taxes

 The provision (benefit) for income taxes consists of the following (in thousands):

	Years ended December 31,
	2012		2011			2010
Current:
Federal	$	416	$	(254	)	$	226
State		39		69			133
Foreign		30		43			—
Total current		485		(142	)		359
Deferred:
Federal	$	—	$	—		$	—
State		—		—			—
Total deferred		—		—			—
Total provision (benefit) for income taxes	$	485	$	(142	)	$	359

Schedule of components of deferred tax assets and liabilities

The components of our deferred tax assets and liabilities as of December 31, 2012 and 2011 are as follows (in thousands):

	December 31,
	2012			2011
Deferred tax assets and liabilities:
Net operating loss carry-forwards	$	69,158		$	76,455
Temporary differences:
Accrued expenses		4,469			3,317
Reserves and other		7,464			5,705
Depreciation and amortization		(1,398	)		(1,860	)
		79,693			83,617
Valuation allowance		(79,693	)		(83,617	)
Net asset	$	—		$	—

Schedule of difference in income tax provision from amount computed by applying U.S. federal income tax rate of 35% to loss before income taxes

The income tax provision differs from the amount computed by applying the U.S. federal income tax rate of 35% to loss before income taxes for the following reasons (in thousands):

	Year ended December 31,
	2012			2011			2010
U.S. federal income tax provision (benefit) at statutory rate	$	5,303		$	(6,853	)	$	4,940
State income tax expense, net of federal benefit		44			45			86
Stock based compensation expense		1			70			484
Other		(1,764	)		30			73
Change in valuation allowance		(3,099	)		6,566			(5,224	)
Income tax provision (benefit)	$	485		$	(142	)	$	359

Schedule of reconciliation of beginning and ending tax contingencies, excluding interest and penalties

A reconciliation of the beginning and ending tax contingencies, excluding interest and penalties, is as follows (in thousands):

	Year ended December 31,
	2012		2011		2010
Beginning balance	$	231	$	191	$	112
Additions for tax positions related to the current year		—		—		—
Additions for tax positions taken in prior years		—		40		79
Ending balance	$	231	$	231	$	191