Income Taxes	9 Months Ended
Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income Taxes	10. INCOME TAXES The Company is subject to income taxes in the U.S. and Malaysia. On a quarterly basis, the Company assesses the recoverability of deferred tax assets and the need for a valuation allowance. Such evaluations involve the application of significant judgment, and multiple factors, both positive and negative, are considered. The Company is in a cumulative loss position for the past three years, which is considered significant negative evidence that is difficult to overcome on a “more likely than not” standard through objectively verifiable data. While the Company believes its financial outlook remains positive, under the accounting standards, objective verifiable evidence is given greater weight than subjective evidence such as the Company’s projections for future growth. Based on an evaluation in accordance with the accounting standards, as of December 31, 2013, a valuation allowance was recorded against the net U.S. deferred tax assets in order to measure only the portion of the deferred tax assets that are more likely than not to be realized based on the weight of all the available evidence. At September 30, 2014, the Company continues to be in a three year cumulative loss position. Until an appropriate level of profitability is attained, the Company expects to maintain a full valuation allowance on its U.S. net deferred tax assets. Any U.S. tax benefits or tax expense recorded on the Company’s Consolidated Statement of Operations will be offset with a corresponding valuation allowance until such time that the Company changes its determination related to the realization of deferred tax assets. In the event that the Company changes its determination as to the amount of deferred tax assets that can be realized, the Company will adjust its valuation allowance with a corresponding impact to the provision for income taxes in the period in which such determination is made. The Company allocates quarterly income tax expense and benefit between continuing operations and other components of comprehensive income in accordance with the reporting requirements of U.S. GAAP. These rules may produce income tax expense in one period and a benefit in another period even though no expense or benefit will be recorded for the year. Although the Company is in a full tax valuation allowance position, for the three and nine months ended September 30, 2014 the Company recorded, as a result of the allocation of income tax between continuing and other comprehensive income, a tax benefit of $298,000 in continuing operations. The tax provision for the three and nine months ended September 30, 2013 is based on an estimated combined statutory effective tax rate. For the three and nine months ended September 30, 2013, the Company recorded a tax benefit of $4.0 million and $11.3 million, respectively, for an effective tax rate of 40.5% and 42.8%, respectively. For the three and nine months ended September 30, 2013, the difference between the Company’s effective tax rate and the 35% U.S. federal statutory rate and 6.2% state (net of federal benefit) statutory rate was primarily related to profits recorded in the Company’s Malaysia operations for which the Company has a tax holiday, state tax benefit, and the accrual for an uncertain tax position. The Company has received notification from the Inland Revenue Board of Malaysia that the Company’s subsidiary Rubicon Sapphire Technology (Malaysia) SDN BHD is subjected to a field audit for the taxable years ended December 31, 2010, 2011 and 2012. The Company’s state of Illinois tax returns for the taxable years ended December 31, 2011 and 2012 are currently under audit by the Illinois Department of Revenue.

10. INCOME TAXES

The Company is subject to income taxes in the U.S. and Malaysia. On a quarterly basis, the Company assesses the recoverability of deferred tax assets and the need for a valuation allowance. Such evaluations involve the application of significant judgment, and multiple factors, both positive and negative, are considered. The Company is in a cumulative loss position for the past three years, which is considered significant negative evidence that is difficult to overcome on a “more likely than not” standard through objectively verifiable data. While the Company believes its financial outlook remains positive, under the accounting standards, objective verifiable evidence is given greater weight than subjective evidence such as the Company’s projections for future growth. Based on an evaluation in accordance with the accounting standards, as of December 31, 2013, a valuation allowance was recorded against the net U.S. deferred tax assets in order to measure only the portion of the deferred tax assets that are more likely than not to be realized based on the weight of all the available evidence. At September 30, 2014, the Company continues to be in a three year cumulative loss position. Until an appropriate level of profitability is attained, the Company expects to maintain a full valuation allowance on its U.S. net deferred tax assets. Any U.S. tax benefits or tax expense recorded on the Company’s Consolidated Statement of Operations will be offset with a corresponding valuation allowance until such time that the Company changes its determination related to the realization of deferred tax assets. In the event that the Company changes its determination as to the amount of deferred tax assets that can be realized, the Company will adjust its valuation allowance with a corresponding impact to the provision for income taxes in the period in which such determination is made. The Company allocates quarterly income tax expense and benefit between continuing operations and other components of comprehensive income in accordance with the reporting requirements of U.S. GAAP. These rules may produce income tax expense in one period and a benefit in another period even though no expense or benefit will be recorded for the year. Although the Company is in a full tax valuation allowance position, for the three and nine months ended September 30, 2014 the Company recorded, as a result of the allocation of income tax between continuing and other comprehensive income, a tax benefit of $298,000 in continuing operations.

The tax provision for the three and nine months ended September 30, 2013 is based on an estimated combined statutory effective tax rate. For the three and nine months ended September 30, 2013, the Company recorded a tax benefit of $4.0 million and $11.3 million, respectively, for an effective tax rate of 40.5% and 42.8%, respectively. For the three and nine months ended September 30, 2013, the difference between the Company’s effective tax rate and the 35% U.S. federal statutory rate and 6.2% state (net of federal benefit) statutory rate was primarily related to profits recorded in the Company’s Malaysia operations for which the Company has a tax holiday, state tax benefit, and the accrual for an uncertain tax position.

The Company has received notification from the Inland Revenue Board of Malaysia that the Company’s subsidiary Rubicon Sapphire Technology (Malaysia) SDN BHD is subjected to a field audit for the taxable years ended December 31, 2010, 2011 and 2012. The Company’s state of Illinois tax returns for the taxable years ended December 31, 2011 and 2012 are currently under audit by the Illinois Department of Revenue.