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INCOME TAXES (Tables)
 9 Months Ended
Sep. 30, 2014
Income Tax Disclosure [Abstract]  
Schedule of the reconciliation of the federal statutory tax rate to the effective tax rates and the related impact to the provision (benefit) for income taxes
The following tables reconcile the federal statutory tax rate to the effective tax rates and the related impact to the provision (benefit) for income taxes for the three and nine months ended September 30, 2014 and 2013: 
 
Three Months Ended September 30, 2014
 
Three Months Ended September 30, 2013
 
Amount
 
Rate
 
Amount
 
Rate
 
(in thousands, except for percentages)
Federal statutory tax rate applied to income before taxes
$
18,822

 
35.0
 %
 
$
(13,690
)
 
35.0
 %
Differential arising from:
 

 
 

 
 

 
 

State
2,425

 
4.5
 %
 
(928
)
 
2.4
 %
Non-deductible expenses
3,537

 
6.6
 %
 
2,036

 
(5.2
)%
Domestic manufacturing deduction
—

 
—
 %
 
(577
)
 
1.5
 %
Contingent consideration
1,442

 
2.7
 %
 
1,823

 
(4.7
)%
2013 Federal research credit
—

 
—
 %
 
(6,394
)
 
16.3
 %
Prior year federal research credits
—

 
—
 %
 
(360
)
 
0.9
 %
Transaction costs
—

 
—
 %
 
2,739

 
(7.0
)%
Non-deductible loss on extinguishment of 2017 Notes
—

 
—
 %
 
9,538

 
(24.4
)%
Impact of reserve for uncertain tax positions
88

 
0.2
 %
 
39

 
(0.1
)%
Foreign rate differential
3,989

 
7.4
 %
 
(90
)
 
0.2
 %
Valuation allowance - foreign losses
1,252

 
2.3
 %
 
—

 
—
 %
Other
(606
)
 
(1.2
)%
 
644

 
(1.6
)%
Total
$
30,949

 
57.5
 %
 
$
(5,220
)
 
13.3
 %


 
Nine Months Ended September 30, 2014
 
Nine Months Ended September 30, 2013
 
Amount
 
Rate
 
Amount
 
Rate
 
(in thousands, except for percentages)
Federal statutory tax rate applied to income before taxes
$
33,612

 
35.0
 %
 
$
(4,946
)
 
35.0
 %
Differential arising from:
 

 
 

 
 

 
 

State
2,220

 
2.3
 %
 
(485
)
 
3.4
 %
Non-deductible expenses
2,669

 
2.8
 %
 
2,438

 
(17.3
)%
Domestic manufacturing deduction
—

 
—
 %
 
(1,386
)
 
9.8
 %
Contingent consideration
(20,773
)
 
(21.6
)%
 
2,241

 
(15.8
)%
2013 Federal research credit
—

 
—
 %
 
(7,701
)
 
54.5
 %
Prior year federal research credits
—

 
—
 %
 
(4,401
)
 
31.1
 %
Transaction costs
—

 
—
 %
 
2,739

 
(19.4
)%
Non-deductible loss on extinguishment of 2017 Notes
—

 
—
 %
 
9,538

 
(67.5
)%
Impact of reserve for uncertain tax positions
257

 
0.3
 %
 
(371
)
 
2.6
 %
Foreign rate differential
5,751

 
6.0
 %
 
(110
)
 
0.8
 %
Valuation allowance - foreign losses
1,836

 
1.9
 %
 
—

 
—
 %
Other
(629
)
 
(0.7
)%
 
878

 
(6.1
)%
Total
$
24,943

 
26.0
 %
 
$
(1,566
)
 
11.1
 %