Income Taxes	9 Months Ended
Sep. 30, 2015
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. For the period ended September 30, 2015, a valuation allowance on the U.S. deferred tax assets has been included in the 2015 forecasted effective tax rate. The Company is in a U.S. 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. 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, 2014, a valuation allowance has been 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, 2015, the Company continues to be in a U.S. three year cumulative loss position; therefore, 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. During the three months ended September 30, 2015, the Company determined that based on current market conditions and future projected cash flows that it was not more likely than not to meet the capital investment requirements for the second five year Malaysia tax holiday. The Company recorded for the three and nine months ended September 30, 2015, $18,000 of deferred tax benefit. This amount creates a deferred tax asset in Malaysia of $14,000 as of September 30, 2015 for timing differences expected to reverse outside of the first five year tax holiday. The tax provision for the three and nine months ended September 30, 2015 is based on two separate estimated effective tax rates, one for the U.S. and one for Malaysia. The Company recorded for the three and nine months ended September 30, 2015 a tax benefit of $663,000 and $576,000, respectively for a worldwide effective tax rate of 1.4% and 0.9%, respectively. For the three and nine months ended September 30, 2015 the difference between the Company’s effective tax rate and the U.S. federal 35% statutory rate and state 6.2% (net of federal benefit) statutory rate was primarily related to a U.S. valuation allowance, the long-lived asset impairment, Malaysia tax rate change and profits recorded in the Malaysia operation for which the Company has a tax holiday in effect until the end of December 31, 2015.

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. For the period ended September 30, 2015, a valuation allowance on the U.S. deferred tax assets has been included in the 2015 forecasted effective tax rate. The Company is in a U.S. 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. 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, 2014, a valuation allowance has been 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, 2015, the Company continues to be in a U.S. three year cumulative loss position; therefore, 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.

During the three months ended September 30, 2015, the Company determined that based on current market conditions and future projected cash flows that it was not more likely than not to meet the capital investment requirements for the second five year Malaysia tax holiday. The Company recorded for the three and nine months ended September 30, 2015, $18,000 of deferred tax benefit. This amount creates a deferred tax asset in Malaysia of $14,000 as of September 30, 2015 for timing differences expected to reverse outside of the first five year tax holiday.

The tax provision for the three and nine months ended September 30, 2015 is based on two separate estimated effective tax rates, one for the U.S. and one for Malaysia. The Company recorded for the three and nine months ended September 30, 2015 a tax benefit of $663,000 and $576,000, respectively for a worldwide effective tax rate of 1.4% and 0.9%, respectively. For the three and nine months ended September 30, 2015 the difference between the Company’s effective tax rate and the U.S. federal 35% statutory rate and state 6.2% (net of federal benefit) statutory rate was primarily related to a U.S. valuation allowance, the long-lived asset impairment, Malaysia tax rate change and profits recorded in the Malaysia operation for which the Company has a tax holiday in effect until the end of December 31, 2015.