Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income (loss) before income taxes

Income (loss) before income taxes for our U.S. and foreign operations was comprised of the following (in thousands):

	Year Ended December 31,
	2016			2015			2014
U.S.	$	(25,221	)	$	(20,234	)	$	26,957
Foreign	(2,599		)	(9,851		)	(6,986		)
	$	(27,820	)	$	(30,085	)	$	19,971

The provision (benefit) for income taxes

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

	Year Ended December 31,
	2016			2015			2014
Current:
Federal	$	—		$	(4	)	$	334
State	96			132			686
Foreign	465			65			—
	561			193			1,020
Deferred:
Federal	—			80,586			10,241
State	(53		)	1,119			526
Foreign	(3,904		)	(1,993		)	(1,494		)
	(3,957		)	79,712			9,273
Tax provision (benefit):
Federal	—			80,582			10,575
State	43			1,251			1,212
Foreign	(3,439		)	(1,928		)	(1,494		)
	$	(3,396	)	$	79,905		$	10,293

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 were as follows (in thousands):

	Year Ended December 31,
	2016			2015			2014
Statutory federal income tax	$	(9,737	)	$	(10,530	)	$	6,990
Change in unrecognized tax benefits	(2,780		)	422			186
State income tax, less federal benefit	9			(6		)	972
Foreign investment in U.S. property	—			—			999
Tax difference on foreign earnings	225			871			675
Change in foreign taxes	—			415			—
Change in valuation allowance	8,606			88,737			—
Tax credits	—			(346		)	—
Non-deductible expenses	180			359			289
Other, net	101			(17		)	182
Income tax provision (benefit)	$	(3,396	)	$	79,905		$	10,293

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, 2016 and 2015 were as follows (in thousands):

	Deferred Tax Assets  (Liabilities)
	December 31,
	2016			2015
Deferred tax assets:
Depreciation and amortization	$	10,210		$	9,297
Deferred revenue	2,115			655
Net operating loss carryforwards	74,656			71,330
Alternative minimum tax credit carryforward	2,523			2,523
Research and development tax credit carryforward	—			566
Accrued expenses and other	7,891			8,211
Total deferred tax assets	97,395			92,582
Deferred tax liabilities:
Depreciation and amortization	(3,315		)	(4,186		)
Intangible assets	(487		)	(1,854		)
Deferred expenses and other	(138		)	(127		)
Total deferred tax liabilities	(3,940		)	(6,167		)
Valuation allowance:
Beginning balance	(88,737		)	—
Increase during the period	(6,675		)	(88,737		)
Total valuation allowance	(95,412		)	(88,737		)
Net deferred tax asset (liability)	$	(1,957	)	$	(2,322	)
Deferred income taxes have been classified in the consolidated balance sheet as:
Deferred income tax asset	$	257		$	39
Deferred income tax liability	(2,214		)	(2,361		)
Net deferred income tax asset (liability)	$	(1,957	)	$	(2,322	)

A reconciliation of the beginning and ending gross unrecognized tax benefits

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

	Year Ended December 31,
	2016			2015			2014
Balance at beginning of year	$	4,618		$	5,274		$	5,752
Additions (reductions) based on prior year tax positions	(2,156		)	197			—
Reductions related to settlements with taxing authorities	(1,783		)	—			—
Reductions as a result of a lapse of statute of limitations	(449		)	—			—
Foreign currency translation	263			(853		)	(478		)
Balance at end of year	$	493		$	4,618		$	5,274