Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Tax Provision

The income tax provision for the years ended December 31, 2013, 2012 and 2011 consisted of the following:

	Years Ended December 31,
	2013			2012			2011
Current:
Federal	$	(2,373	)	$	3,265		$	5,094
State		34			516			1,747
Foreign		128			171			188
Total current		(2,211	)		3,952			7,029
Deferred:
Federal		1,700			(172	)		(1,025	)
State		(157	)		258			(349	)
Foreign		11			147			—
Total deferred		1,554			233			(1,374	)
	$	(657	)	$	4,185		$	5,655

Difference by Applying the Statutory Federal Income Tax Rate

The income tax provision for the years ended December 31, 2013, 2012 and 2011 differs from the amounts computed by applying the statutory federal income tax rate to the consolidated (loss) income before income taxes as follows:

	Years Ended December 31,
	2013			2012			2011
(Benefit) provision computed at statutory rate	$	(848	)	$	2,873		$	3,620
Increase (reduction) resulting from:
Difference in rates for foreign jurisdictions		(65	)		—			—
Tax exempt interest income		(6	)		(23	)		(15	)
Stock-based compensation		271			526			992
Other non-deductible expenses		116			151			169
Non-deductible officers compensation		113			—			—
State income tax provision		(228	)		391			596
Valuation allowance		100			231			149
True-up of prior year returns		(154	)		—			—
Penalties and interest		15			—			—
Other		29			36			144
(Benefit from) provision for income taxes	$	(657	)	$	4,185		$	5,655

Significant Components of the Company's Net Deferred Tax Assets and Liabilities

Significant components of the Company’s net deferred tax assets and liabilities are as follows:

	As of December 31,
	2013			2012
Deferred tax assets:
Net operating loss carryforwards	$	1,434		$	953
Capital losses		46			—
Deferred revenue		917			525
Accruals and allowances		602			475
Intangible asset amortization		84			660
Stock-based compensation		5,835			6,988
Deferred rent expense		1,202			1,300
Gross deferred tax assets		10,120			10,901
Less valuation allowance		(1,158	)		(1,058	)
Total deferred tax assets		8,962			9,843
Deferred tax liabilities:
Intangible asset amortization		(734	)		(701	)
Depreciation		(2,545	)		(1,525	)
Total deferred tax liabilities		(3,279	)		(2,226	)
Net deferred tax assets	$	5,683		$	7,617
As reported:
Current deferred tax assets	$	555		$	862
Non-current deferred tax assets	$	5,873		$	7,457
Non-current deferred tax liabilities	$	(745	)	$	(702	)

Reconciliation of the Beginning and Ending Amounts of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits for the years ended December 31, 2013 and 2012 is as follows:

	2013		2012
Balance at beginning of year	$	642	$	628
Gross increases related to positions taken in prior periods		15		14
Balance at end of year	$	657	$	642