XML 27 R43.htm IDEA: XBRL DOCUMENT v2.4.0.8
INCOME TAXES (Details) (USD $)
3 Months Ended 12 Months Ended
Dec. 31, 2013
Sep. 30, 2013
Jun. 30, 2013
Mar. 31, 2013
Dec. 31, 2012
Sep. 30, 2012
Jun. 30, 2012
Mar. 31, 2012
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Loss before provision for income taxes [Abstract]                      
U.S.                 $ (4,919,000) $ (6,767,000) $ (10,458,000)
Foreign                 118,000 437,000 640,000
Loss before income taxes (235,000) (1,837,000) (548,000) (2,181,000) 1,173,000 (956,000) (1,377,000) (5,170,000) (4,801,000) (6,330,000) (9,818,000)
Current [Abstract]                      
Federal                 (329,000) (13,000) (52,000)
State                 7,000 (56,000) 69,000
Foreign                 159,000 366,000 208,000
Total Current                 (163,000) 297,000 225,000
Deferred [Abstract]                      
Federal                 33,000 (12,000) (13,000)
State                 0 0 13,000
Foreign                 76,000 (67,000) 18,000
Total Deferred                 109,000 (79,000) 18,000
Tax (benefit) provision 43,000 (169,000) 90,000 (18,000) 96,000 (64,000) 89,000 97,000 (54,000) 218,000 243,000
Deferred tax assets [Abstract]                      
Net operating loss 11,014,000       9,828,000 [1]       11,014,000 9,828,000 [1]  
Stock-based compensation 3,806,000       5,561,000 [1]       3,806,000 5,561,000 [1]  
Other accruals and reserves 3,686,000       3,259,000 [1]       3,686,000 3,259,000 [1]  
Credits 3,121,000       2,261,000 [1]       3,121,000 2,261,000 [1]  
Capital loss 0       796,000 [1]       0 796,000 [1]  
Foreign 360,000       436,000 [1]       360,000 436,000 [1]  
Accrued warranty 441,000       466,000 [1]       441,000 466,000 [1]  
Depreciation and amortization 224,000       180,000 [1]       224,000 180,000 [1]  
Other 470,000       (450,000) [1]       470,000 (450,000) [1]  
Deferred tax asset before valuation allowance 23,122,000       22,337,000 [1]       23,122,000 22,337,000 [1]  
Valuation allowance (22,762,000)       (21,907,000) [1]       (22,762,000) (21,907,000) [1]  
Deferred tax asset after valuation allowance 360,000       430,000 [1]       360,000 430,000 [1]  
Deferred tax liability on indefinite-lived tangible asset (39,000)       0 [1]       (39,000) 0 [1]  
Net deferred tax asset after valuation allowance 321,000       430,000 [1]       321,000 430,000 [1]  
Deferred tax asset balance in Consolidated Balance Sheets [Abstract]                      
Deferred tax asset (current portion) 31,000       40,000       31,000 40,000  
Deferred tax asset, net of current portion 329,000       553,000       329,000 553,000  
Accrued liabilities (current deferred tax liability) 0       (163,000)       0 (163,000)  
Accrued liabilities (non-current deferred tax liability) (39,000)       0       (39,000) 0  
Net deferred tax asset after valuation allowance 321,000       430,000 [1]       321,000 430,000 [1]  
Differences between the U.S. federal statutory income tax rate to the Company's effective tax [Abstract]                      
U.S. federal statutory income tax rate (in hundredths)                 35.00% 35.00% [1],[2] 35.00% [1],[2]
State tax rate, net of federal benefit (in hundredths)                 1.57% 3.28% [1],[2] 2.56% [1],[2]
Benefit for research and development credit (in hundredths)                 19.91% 3.40% [1],[2] 6.02% [1],[2]
Foreign rate differential (in hundredths)                 (4.53%) (1.49%) [1],[2] 0.00% [1],[2]
Changes in unrecognized tax benefits (in hundredths)                 2.60% 1.06% [1],[2] (0.02%) [1],[2]
Foreign income inclusion (in hundredths)                 0.00% (0.05%) [1],[2] (2.15%) [1],[2]
Income tax refund (in hundredths)                 0.19% 1.07% [1],[2] 2.33% [1],[2]
Stock-based compensation (in hundredths)                 (34.33%) (21.31%) [1],[2] (15.82%) [1],[2]
Meals and entertainment (in hundredths)                 (2.10%) (1.68%) [1],[2] (0.88%) [1],[2]
Tax effect of other comprehensive income (in hundredths)                 0.00% 0.28% [1],[2] (2.01%) [1],[2]
Valuation allowance (in hundredths)                 (17.82%) (21.15%) [1],[2] (28.51%) [1],[2]
Other (in hundredths)                 0.63% (1.86%) [1],[2] 1.00% [1],[2]
Effective tax rate (in hundredths)                 1.12% (3.45%) [1],[2] (2.48%) [1],[2]
Net increase in the valuation allowance                 900,000 1,400,000 2,800,000
Operating Loss Carryforwards [Line Items]                      
Tax credit recorded to additional paid in capital 3,900,000               3,900,000    
Undistributed earnings of foreign subsidiaries 2,600,000               2,600,000    
Gross unrecognized tax benefits [Roll Forward]                      
Balance at beginning of year       536,000       583,000 536,000 583,000 555,000
Increases related to prior year tax positions                 36,000 0 0
Increases related to current year tax positions                 116,000 29,000 44,000
Decreases related to lapsing of statute of limitations                 (153,000) (76,000) (16,000)
Balance at end of year 535,000       536,000       535,000 536,000 583,000
Unrecognized tax benefits that would impact effective tax rate 33,000       325,000       33,000 325,000  
Unrecognized tax benefits, interest on income taxes accrued 37,000       86,000       37,000 86,000  
Estimated period of unrecognized tax benefits remain unchanged                 12 months    
Federal [Member]
                     
Operating Loss Carryforwards [Line Items]                      
Operating loss carryforwards 30,000,000               30,000,000    
Operating loss carryforwards, expiration dates                 2033    
Research and development tax credits 3,600,000               3,600,000    
Tax credit carryforward, expiration date                 Dec. 31, 2033    
State [Member]
                     
Operating Loss Carryforwards [Line Items]                      
Operating loss carryforwards 10,000,000               10,000,000    
Operating loss carryforwards, expiration dates                 2032    
Research and development tax credits 4,500,000               4,500,000    
Tax credit carryforward, expiration date                 Dec. 31, 2020    
Research and development tax credits expiring in 2020 $ 284,000               $ 284,000    
[1] The Company revised its 2012 deferred tax asset balances relating to its net operating loss, stock-based compensation, other assets and valuation allowance. These changes had no impact to the balance sheet, statement of operations, earnings per share, statement of cash flows, or statement of equity for any period presented.
[2] Certain amounts have been reclassified to conform to current period presentation.