Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2013

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss)

NOTE 4 – COMPREHENSIVE INCOME (LOSS)

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

	Year Ended December 31, 2013						Year Ended December 31, 2012
(In thousands)	Before Tax		Tax Effect		Net of Tax Amount		Before Tax		Tax Effect		Net of Tax Amount
Foreign currency translation
adjustments	$	(211)	$	—	$	(211)	$	376	$	—	$	376
Net changes related to
available-for-sale securities:
Unrealized gains (losses)		34		—		34		(79)		(18)		(61)
Reclassification adjustment for
other-than-temporary impairment
loss included in net loss		—		—		—		42		15		27
Reclassification adjustment for
(gains) losses included in net loss		21		—		21		(8)		(1)		(7)
Total net changes related to
available-for-sale securities		55		—		55		(45)		(4)		(41)
Net changes related to foreign
exchange forward contracts:
Unrealized gains (losses)		(280)		—		(280)		591		206		385
Reclassification adjustment for
losses included in net loss		53		—		53		74		25		49
Total net changes related to
foreign exchange forward contracts		(227)		—		(227)		665		231		434
Other comprehensive income (loss)	$	(383)	$	—	$	(383)	$	996	$	227	$	769

Reclassification adjustments are made to avoid double counting for items included in comprehensive income (loss) 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 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 items is as follows:

Details about Components of Accumulated Other Comprehensive Loss					Affected Line Item in the Statements of Operations
	Year Ended
(In thousands)	2013		2012
Unrealized gains (losses) on
available-for-sale securities	$	(21)	$	8	Interest income and other
		—		1	Income tax provision (benefit)
	$	(21)	$	7	Net of tax
Unrealized losses
on foreign exchange
forward contracts	$	(16)	$	(57)	Cost of revenues
		(20)		(12)	Research and development expenses
		(17)		(5)	Selling, general and administrative expenses
		(53)		(74)	Total before tax
		—		(25)	Income tax provision (benefit)
	$	(53)	$	(49)	Net of tax

At December 31, 2013 and December 31, 2012 components of accumulated other comprehensive loss is as follows:

(In thousands)		Foreign Currency Translation Adjustments		Available-for-Sale Securities		Foreign Exchange Forward Contracts		Accumulated Other Comprehensive Loss
Balances at December 31, 2011	$	(621)	$	18	$	(323)	$	(926)
Other comprehensive income (loss) before
reclassifications		376		(61)		385		700
Amounts reclassified from accumulated other
comprehensive loss		—		20		49		69
Total change for the period		376		(41)		434		769
Balances at December 31, 2012	$	(245)	$	(23)	$	111	$	(157)
Other comprehensive income (loss) before
reclassifications		(211)		34		(280)		(457)
Amounts reclassified from accumulated other
comprehensive loss		—		21		53		74
Total change for the period		(211)		55		(227)		(383)
Balances at December 31, 2013	$	(456)	$	32	$	(116)	$	(540)