Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013



	Year Ended December 31,
(In thousands)	2013		2012
Sources of income (loss) before income taxes:
United States	$	(7,636)	$	(4,717)
Foreign		1,282		1,582
Total loss before income taxes	$	(6,354)	$	(3,135)

Schedule Of Provision (Benefit) For Income Taxes



	Year Ended December 31,
(In thousands)	2013		2012
Current:
Federal	$	(448)	$	(1,010)
State		28		(3)
Foreign		(45)		(219)
Total current	$	(465)	$	(1,232)
Deferred:
Federal	$	122	$	4,377
State		—		409
Foreign		157		22
Total deferred	$	279	$	4,808
Total provision (benefit) for income taxes	$	(186)	$	3,576

Schedule Of A Reconciliation Of The Statutory Rate To The Effective Income Tax Rate



	Year Ended December 31,
	2013			2012
Federal statutory rate		34.0	%		34.0	%
State income taxes, net of federal benefit		0.7			1.0
Domestic manufacturing tax deduction		—			(4.7)
U.S. Subpart F income		(0.7)			(1.8)
Stock based compensation		—			(0.5)
Research and experimentation credit		1.6			—
Foreign rate difference		7.2			37.9
Reserve for income taxes		7.1			1.8
Valuation allowance		(45.9)			(181.1)
Other, net		(1.1)			(0.6)
Effective tax rate		2.9	%		(114.0)	%

Summary Of A Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits ("UTB")



	Year Ended December 31,
(In thousands)	2013		2012
Gross UTB balance at beginning of year	$	1,500	$	1,599
Additions based on tax positions related to the current year		188		92
Additions for tax positions of prior years		123		39
Reductions for tax positions of prior years		(45)		(75)
Reductions due to lapse of applicable statute of limitations		(358)		(155)
Gross UTB balance at end of year	$	1,408	$	1,500
Net UTB balance at end of year	$	150	$	686

Schedule Of Deferred Tax Assets And Liabilities



	December 31, 2013					December 31, 2012
(In thousands)	Assets		Liabilities		Assets		Liabilities
Fixed asset and intangible amortization, net	$	520	$	75	$	683	$	109
Inventory allowances		636		—		466		15
Accrued liabilities		287		—		328		—
Warranty accrual		178		—		241		—
Deferred revenue		419		—		332		—
Accounts receivable allowance		244		—		269		—
Federal and state tax credits		3,014		—		2,569		—
Federal and state net operating loss carry forwards		3,138		—		634		—
Foreign net operating loss carry forwards		838		—		882		—
Stock based compensation		437		—		411		—
Unrealized gains and losses - other
comprehensive income (loss)		8		—		7		72
Other, net		139		—		141		—
Subtotal		9,858		75		6,963		196
Valuation allowance		(9,627)		—		(6,333)		—
Total deferred tax assets and liabilities	$	231	$	75	$	630	$	196

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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