Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income (loss) before income taxes

Income before income taxes is comprised of the following (in thousands):

	Year Ended December 31,
	2013		2012		2011
U.S.	$	22,375	$	22,020	$	330
Foreign	1,366		21,812		2,278
	$	23,741	$	43,832	$	2,608

The provision (benefit) for income taxes

The provision (benefit) for income taxes is comprised of the following (in thousands):

	Year Ended December 31,
	2013			2012			2011
Current:
Federal	$	69		$	342		$	—
State	2,038			1,093			(713		)
Foreign	(5,184		)	4,125			1,394
	(3,077		)	5,560			681
Deferred:
Federal	(90,827		)	—			(1		)
State	(1,600		)	(28		)	270
Foreign	5,564			1,250			(558		)
	(86,863		)	1,222			(289		)
Tax provision (benefit):
Federal	(90,758		)	342			(1		)
State	438			1,065			(443		)
Foreign	380			5,375			836
	$	(89,940	)	$	6,782		$	392

The differences between the U.S. Federal income taxes computed at the statutory rate (35%) and the Company's income taxes for financial reporting purposes

The differences between the U.S. federal income taxes computed at the statutory rate (35%) and the Company's income taxes for financial reporting purposes are as follows (in thousands):

	Year Ended December 31,
	2013			2012			2011
Statutory federal income tax	$	8,309		$	15,341		$	913
Change in unrecognized tax benefits	199			189			235
State income tax, less federal benefit	370			128			(193		)
Foreign investment in U.S. property	1,203			1,094			—
Tax difference on foreign earnings	(196		)	(2,258		)	(245		)
Change in foreign taxes	(33		)	2			156
Canadian withholding tax	—			(30		)	26
Change in valuation allowance	(100,492		)	(7,666		)	(513		)
Tax credits	(361		)	(401		)	(366		)
Non-deductible expenses	869			342			280
Other, net	192			41			99
Income tax provision (benefit)	$	(89,940	)	$	6,782		$	392

The components of the net deferred income tax asset (liability)

The components of the net deferred income tax asset (liability) reflected in the Company's consolidated balance sheets at December 31, 2013 and 2012 were as follows (in thousands):

	Deferred Tax Assets  (Liabilities)
	December 31,
	2013			2012
Deferred tax assets:
Depreciation and amortization	$	11,655		$	19,378
Deferred revenue	1,932			1,044
Net operating loss carryforwards	73,246			75,873
Alternative minimum tax credit carryforward	2,194			2,124
Research and development tax credit carryforward	1,236			1,078
Accrued expenses and other	8,889			8,572
Total deferred tax assets	99,152			108,069
Deferred tax liabilities:
Depreciation and amortization	(8,914		)	(2,791		)
Intangible assets	(4,784		)	(6,595		)
Deferred expenses and other	(521		)	(577		)
Total deferred tax liabilities	(14,219		)	(9,963		)
Valuation allowance:
Beginning balance	(100,492		)	(108,066		)
Decrease during the period	100,492			7,574
Total valuation allowance	—			(100,492		)
Net deferred tax asset (liability)	$	84,933		$	(2,386	)
Deferred income taxes have been classified in the consolidated balance sheet as:
Deferred income tax asset	$	92,511		$	84
Deferred income tax liability	(7,578		)	(2,470		)
Net deferred income tax asset (liability)	$	84,933		$	(2,386	)

A reconciliation of the beginning and ending gross unrecognized tax benefits

A reconciliation of the beginning and ending gross unrecognized tax benefits is as follows (in thousands):

	Year Ended December 31,
	2013			2012		2011
Balance at beginning of year	$	6,150		$	6,016	$	6,151
Foreign currency translation	(398		)	134		(135		)
Balance at end of year	$	5,752		$	6,150	$	6,016