INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Components of consolidated loss before income taxes

The following table presents the U.S. and foreign components of consolidated loss before income taxes (in thousands):

	Year Ended December 31,
	2013			2012			2011
(Loss) Income Before Income Taxes:
U.S.	$	(11,240	)	$	(36,248	)	$	(26,778	)
Foreign	(3,926		)	(10,301		)	22
Loss before income taxes	$	(15,166	)	$	(46,549	)	$	(26,756	)

Provision (benefit) for income taxes

The following table presents the (benefit) provision for income taxes (in thousands):

	Year Ended December 31,
	2013			2012			2011
Provision (Benefit) For Income Taxes:
Current:
Federal	$	—		$	(28	)	$	—
State	(383		)	568			106
Foreign	2,652			1,104			1,038
Subtotal	2,269			1,644			1,144
Deferred:
Federal	$	(268	)	(35,329		)	$	—
State	(21		)	(1,811		)	—
Foreign	(819		)	(357		)	261
Subtotal	(1,108		)	(37,497		)	261
Income tax provision (benefit)	$	1,161		$	(35,853	)	$	1,405

Difference between the provision (benefit) for income taxes and the amount computed by federal statutory income tax rate

The difference between the provision (benefit) for income taxes and the amount computed by applying the federal statutory income tax rate (35%) to loss before taxes from continuing operations is explained as follows (in thousands):

	Year Ended December 31,
	2013			2012			2011
Tax at federal statutory rate	$	(5,308	)	$	(16,292	)	$	(9,364	)
State taxes, net	(1,289		)	(1,136		)	(1,740		)
Non-deductible stock compensation	327			3,470			453
Non-deductible acquisition costs	—			410			878
Foreign rate differential	3,245			4,353			1,274
Research credits	(930		)	—			(692		)
Change in valuation allowance	4,961			(26,795		)	10,461
Other	155			137			135
Income tax (benefit) provision	$	1,161		$	(35,853	)	$	1,405

Significant components of the deferred tax assets and liabilities

Significant components of the Company's assets and liabilities are as follows (in thousands):

	December 31,
	2013			2012
Deferred tax assets:
Net operating loss carryforwards	$	65,830		$	75,622
Tax credit carryforwards	54,887			50,704
Deferred revenue	1,434			1,537
Capitalized research and development costs	315			394
Intangibles	19,254			21,175
Share-based compensation	5,232			5,808
Accrued compensation	3,441			1,775
Accrued warranty	612			446
Inventory reserves	6,835			5,664
Reserves and other	11,150			13,216
Depreciation and amortization	5,958			6,731
Other, net	7,518			6,069
Total deferred tax assets	182,466			189,141
Valuation allowance for deferred tax assets	(135,697		)	(130,979		)
Net deferred tax assets	46,769			58,162
Net deferred tax liabilities:
Acquired intangible assets	(39,836		)	(45,397		)
Acquired tangible assets	(1,993		)	(7,701		)
Cancellation of debt	(9,654		)	(9,669		)
Foreign earnings	(2,923		)	(3,282		)
Other, net	(1,378		)	(1,296		)
Total deferred tax liabilities	(55,784		)	(67,345		)
Net deferred tax (liabilities) assets	$	(9,015	)	$	(9,183	)

Unrecognized tax benefits

The following table presents the Company's total amount of gross unrecognized tax benefits (in thousands):

	2013			2012
Unrecognized tax benefits, beginning of year	$	20,413		$	16,480
Gross increases - tax positions in prior period	2,003			3,027
Gross decreases - tax positions in prior period	(762		)	(376		)
Gross increases - current period tax positions	718			1,282
Unrecognized tax benefits, end of year	$	22,372		$	20,413