Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2013

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss)

12.  COMPREHENSIVE INCOME (LOSS):

Taxes related to items of other comprehensive income (loss) are as follows:

	Three Months Ended March 31, 2013						Three Months Ended March 31, 2012
(In thousands)	Before Tax		Tax Provision /(Benefit)		Net of Tax Amount		Before Tax		Tax Provision /(Benefit)		Net of Tax Amount
Foreign currency translation adjustments	$	(79)	$	—	$	(79)	$	211	$	—	$	211
Net changes related to available-for-sale
securities:
Unrealized gains (losses)		33		—		33		(6)		(2)		(4)
Reclassification adjustment for losses
included in net income (loss)		23		—		23		—		—		—
Total net changes related to
available-for-sale securities		56		—		56		(6)		(2)		(4)
Unrealized gains (losses) on foreign
exchange forward contracts:
Unrealized gains (losses)		(139)		—		(139)		323		112		211
Reclassification adjustment for (gains)
losses included in net income (loss)		(33)		—		(33)		75		26		49
Total unrealized gains (losses) on
foreign exchange forward contracts		(172)		—		(172)		398		138		260
Other comprehensive income (loss)	$	(195)	$	—	$	(195)	$	603	$	136	$	467

Reclassification adjustments are made to avoid double counting in comprehensive income (loss) items that are also recorded as part of net income (loss).  Reclassifications to earnings related to cash flow hedging instruments are discussed in Note 3.  Income taxes are not provided for foreign currency translation adjustments relating to permanent investments in international subsidiaries.  We have recorded a valuation allowance against substantially all of our United States and Singapore based deferred tax assets.  Accordingly, we do not expect to record a tax provision for items of other comprehensive income (loss) until such time as the valuation allowance is substantially reduced.  The effect of the reclassifications from comprehensive income (loss) to earnings by line item is as follows:

Details about Accumulated Other Comprehensive Income Components	Amount Reclassified from Accumulated Other Comprehensive Income (a)				Affected Line Item in the Statements of Operations
	Three Months Ended March 31,
(In thousands)	2013		2012
Unrealized losses on
available-for-sale securities	$	(23)	$	—	Interest income and other
		—		—	Income tax provision
	$	(23)	$	—	Net of tax
Unrealized gains (losses) on foreign
exchange forward contracts	$	25	$	(52)	Cost of revenues
		5		(13)	Research and development expenses
		3		(10)	Selling, general and administrative expenses
		33		(75)	Total before tax
		—		26	Income tax benefit
	$	33	$	(49)	Net of tax

(a) Amounts in parentheses indicate debits to profit/loss.

At March 31, 2013 and December 31, 2012, components of accumulated other comprehensive income (loss) are as follows:

(In thousands)		March 31,       2013		December 31, 2012
Unrealized gains (losses) on available-for-sale securities	$	33	$	(23)
Unrealized gains (losses) on effective portion of
foreign exchange forward contracts, net		(61)		111
Foreign currency translation adjustments		(324)		(245)
Balance at end of period	$	(352)	$	(157)