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Note 13 - Income Taxes
9 Months Ended
Sep. 30, 2013
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
13.      Income Taxes

For the three months ended September 30, 2013 and 2012, the Company recorded a tax benefit of $2.8 million and a tax provision of $3.8 million, respectively. For the nine months ended September 30, 2013 and 2012, the Company recorded a tax provision of $2.6 million and $3.1 million, respectively. The tax benefit for the three months ended September 30, 2013 primarily pertained to pre-tax losses generated by the Company’s United States subsidiary.

The Company has estimated its annual effective tax rate for the full fiscal year 2013 and 2012 and applied that rate to its income before income taxes in determining its income tax provision for the interim periods. Non-recurring and discrete items that impact tax expense are recorded in the period incurred.

Tax Benefits

As of September 30, 2013, the balance of the Company's additional paid-in capital pool related to tax windfall benefits from the stock option exercises was $285,000.

The Company applies a with-and-without approach in determining its intra-period allocation of tax expense or benefit attributable to stock based compensation deductions. Since the Company does not have any net operating loss carry-forwards in the United States, the tax benefit reduces income taxes payable in the current year and is therefore recorded to additional paid-in-capital.

Uncertain Tax Positions

The Company applies the relevant guidance for uncertainty in income taxes that requires the application of a more likely than not threshold to the recognition and derecognition of uncertain tax positions.

The Company had an outstanding non-current income tax liability of approximately $708,000, including interest, for uncertain tax positions as of September 30, 2013. The amount represented the aggregate tax effect of differences between tax return positions and the amounts otherwise recognized in the Company’s Condensed Consolidated Financial Statements. As of September 30, 2013, $61,000 and $648,000 are reflected as other current liabilities and other liabilities, respectively, in the accompanying Condensed Consolidated Balance Sheets. The liability for uncertain tax positions as of September 30, 2013 mainly pertained to the Company’s interpretation of nexus in certain states related to revenue sourcing for state income tax purposes. During the three months ended September 30, 2013, the liability for income taxes has decreased approximately $77,000. This decrease in the liability is primarily related to the filing of voluntary disclosures and tax returns with various state tax authorities during the quarter offset by an increase related to current year activity in the United States.

The Company recognizes accrued interest and penalties related to uncertain tax positions as a component of the income tax provision. Other than the expected settlement of state tax liabilities, no additional uncertain tax positions have been identified for which it is reasonably possible that the total amount of liability for unrecognized tax benefits will significantly increase or decrease within 12 months, except for recurring accruals on existing uncertain tax positions. In addition, future changes in the unrecognized tax benefits would have an effect on the effective rate when recognized.