(6) Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes Tables

Schedule of loss before income taxes

		December 31,
		2012	2011	2010
Loss before income taxes:
	Domestic loss	$ (15,356,162)	$ (24,181,349)	$ (19,944,695)
	Foreign income	1,158,248	2,021,398	2,143,049
	Total loss before income taxes:	(14,197,914)	(22,159,951)	(17,801,646)
Provision (benefit) for income taxes:
Current:
	Federal	$       105,198	$         94,974	$                 -
	State and local	18,747	11,453	145,593
	Foreign	745,812	1,262,339	1,353,252
		869,757	1,368,766	1,498,845
Deferred:
	Federal	$         14,876	$         14,876	$  15,310,413
	State and local	981	981	980,137
	Foreign	(99,207)	(176,291)	(215,420)
		(83,350)	(160,434)	16,075,130
Total provision for income taxes:		$       786,407	$    1,208,332	$  17,573,975

Schedule of deferred tax assets and liabilities

		December 31,
		2012	2011
Deferred Tax Assets:
	Allowance for receivables	$           350,738	$           643,080
	Deferred revenue	3,104,017	2,826,497
	Share-based compensation	10,655,853	9,449,070
	Accrued expenses and other liabilities	669,844	153,732
	Domestic net operating loss carryforwards	16,526,224	11,559,661
	Foreign net operating loss carryforwards	405,818	486,687
	Tax credit carryforwards	654,966	728,902
	AMT tax credit carryforwards	485,817	485,817
	Capital loss carryforwards	80,055	77,240
	Fixed assets	957,107	1,018,976
	Intangibles	3,195,185	3,698,607
	Sub-total	37,085,624	31,128,269
	Valuation allowance	(36,606,643)	(30,732,700)
	Net Deferred Tax Asset	$           478,981	$           395,569
Deferred Tax Liabilities:
	Foreign withholding taxes	(96,360)	-
	Net Deferred Tax Liability	$           (96,360)	$                     -
Net Deferred Tax Assets		$           382,621	$           395,569

Schedule effective tax rate reconciliation

			December 31,
			2012	2011	2010
Tax at Federal statutory rate			$       (4,969,270)	$       (7,755,983)	$     (6,230,576)
	Increase (reduction) in income taxes resulting from:
		State and local taxes	(3,130)	(59)	131,563
		Non-deductible expenses	50,070	(25,071)	(36,423)
		Settlement costs	(553,700)	2,625,000	-
		Shared-based payment compensation	-	-	38,042
		Net effect of foreign operations	259,592	530,630	619,953
		Research and development credit	-	-	(515,324)
		Uncertain tax positions	140,625	118,351	28,206
		Change in valuation allowance	5,862,220	5,715,464	23,538,534
			$            786,407	$         1,208,332	17,573,975

Schedule unrecognized tax benefits

	2012	2011
Balance at January 1,	$      5,062,124	$      5,169,348
Increases in tax positions for prior years	-	-
Decreases in tax positions for prior years	-	(128,831)
Increase in tax positions for current year	3,572	21,607
Balance at December 31,	$      5,065,696	$      5,062,124