Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 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 September 30, 2013						Three Months Ended September 30, 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	$	115	$	—	$	115	$	212	$	—	$	212
Net changes related to
available-for-sale securities:
Unrealized gains (losses)		24		—		24		(72)		(9)		(63)
Reclassification adjustment for gains
included in net loss		—		—		—		(2)		(1)		(1)
Total net changes related to
available-for-sale securities		24		—		24		(74)		(10)		(64)
Net changes related to foreign
exchange forward contracts:
Unrealized gains		61		—		61		290		103		187
Reclassification adjustment for
losses included in net loss		71		—		71		—		—		—
Total net changes related to
foreign exchange forward contracts		132		—		132		290		103		187
Other comprehensive income	$	271	$	—	$	271	$	428	$	93	$	335

	Nine Months Ended September 30, 2013						Nine Months Ended September 30, 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	$	(140)	$	—	$	(140)	$	344	$	—	$	344
Net changes related to
available-for-sale securities:
Unrealized gains (losses)		30		—		30		(73)		(14)		(59)
Reclassification adjustment for
(gains) losses included in net loss		21		—		21		(6)		(1)		(5)
Total net changes related to
available-for-sale securities		51		—		51		(79)		(15)		(64)
Net changes related to foreign
exchange forward contracts:
Unrealized gains (losses)		(231)		—		(231)		544		192		352
Reclassification adjustment for
losses included in net loss		24		—		24		170		58		112
Total net changes related to
foreign exchange forward contracts		(207)		—		(207)		714		250		464
Other comprehensive income (loss)	$	(296)	$	—	$	(296)	$	979	$	235	$	744

Reclassification adjustments are made to avoid double counting in comprehensive income (loss) items that are also recorded as part of net 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 September 30,				Nine Months Ended September 30,
(In thousands)	2013		2012		2013		2012
Unrealized gains (losses) on
available-for-sale securities	$	—	$	2	$	(21)	$	6	Interest income and other
		—		1		—		1	Income tax provision (benefit)
	$	—	$	1	$	(21)	$	5	Net of tax
Unrealized gains (losses)
on foreign exchange
forward contracts	$	(41)	$	2	$	(2)	$	(119)	Cost of revenues
		(17)		(2)		(12)		(30)	Research and development expenses
		(13)		—		(10)		(21)	Selling, general and administrative expenses
		(71)		—		(24)		(170)	Total before tax
		—		—		—		(58)	Income tax provision (benefit)
	$	(71)	$	—	$	(24)	$	(112)	Net of tax

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

At September 30, 2013 and December 31, 2012, components of accumulated other comprehensive income (loss), net of tax, are as follows:

(In thousands)		September 30, 2013		December 31, 2012
Unrealized gains (losses) on available-for-sale securities	$	28	$	(23)
Unrealized gains (losses) on effective portion of
foreign exchange forward contracts		(96)		111
Foreign currency translation adjustments		(385)		(245)
Balance at end of period	$	(453)	$	(157)