Income Taxes (Tables)

12 Months Ended

Dec. 31, 2011

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Domestic and foreign pre-tax income for 2011, 2010 and 2009 were as follows:

	Year ended December 31,
	2011		2010		2009
Domestic	$	55,537	$	113,145	$	10,686
Foreign	3,435		3,384		5,964
	$	58,972	$	116,529	$	16,650

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) for 2011, 2010 and 2009 consisted of the following:

	Year ended December 31,
	2011			2010			2009
Current:
Federal	$	(7,138	)	$	634		$	499
State	3,082			901			217
Foreign	278			(861		)	(311		)
	(3,778		)	674			405
Deferred:
Federal	13,974			(66,408		)	—
State	219			(8,374		)	—
Foreign	407			(200		)	—
	14,600			(74,982		)	—
Net income tax expense (benefit)	$	10,822		$	(74,308	)	$	405

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax expense as computed at the U.S. federal statutory income tax rate to the provision for income tax expense (benefit) for 2011, 2010 and 2009 is as follows:

	Year ended December 31,
	2011		2010		2009
Tax expense (benefit) at United States statutory rate	35.0	%	35.0	%	35.0	%
State income tax, net of federal effect	1.0		0.7		0.9
Change in valuation allowance due to change in judgment regarding the potential to realize deferred tax assets	—		(64.4	)	—
Change in valuation allowance due to current year change in deferred tax asset balances	0.2		(32.0	)	(14.2	)
Foreign income tax	(0.5	)	0.1		(5.8	)
Costa Rican subsidiary tax holiday	(2.0	)	(0.9	)	(9.7	)
Deemed dividend from foreign subsidiary	—		—		1.5
Stock-based compensation	2.6		0.4		7.0
Business combination	—		—		(1.0	)
Reduction of uncertain tax position liability	(11.2	)	—		—
Tax credits	(14.8	)	(1.8	)	—
State apportionment adjustment	7.7		—		—
Other, net	0.4		(0.9	)	(11.3	)
Effective tax rate	18.4	%	(63.8	)%	2.4	%

Schedule of Deferred Tax Assets and Liabilities

These temporary differences as of December 31, 2011 and 2010 were as follows:

	December 31, 2011			December 31, 2010
Deferred tax assets:
Capital research and development expenditures	7,334			10,717
Accrued liabilities	5,112			9,185
Impairment of investment in other companies	5,821			6,310
Inventory	6,220			7,197
Net operating loss carryforwards	50,155			29,052
Research and development, and other credits	18,404			9,786
Stock-based compensation	14,466			9,971
Other	12,008			3,685
Gross deferred tax assets	119,520			85,903
Valuation allowance	(11,522		)	(11,391		)
Total deferred tax assets	107,998			74,512
Deferred tax liabilities:
Fixed assets	(47,184		)	470
Total deferred tax liabilities	(47,184		)	470
Total deferred tax assets, net	$	60,814		$	74,982

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits for 2011 and 2010, which includes amounts recorded in income taxes payable as well as amounts not recorded in the Company's deferred tax assets and excludes interest and penalties, is as follows:

Balance December 31, 2009	$	7,790
Reductions for tax positions	(6		)
Additions for tax positions	440
Expiration of statute of limitations	(1,953		)
Balance December 31, 2010	$	6,271
Additions for tax positions	11,442
Expiration of statute of limitations	(7,332		)
Balance December 31, 2011	$	10,381