INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Income before Income Tax, Domestic and Foreign

The components of loss before income taxes for the years ended December 31, 2012, 2011 and 2010 are as follows (in thousands):



	Years Ended December 31,
	2012			2011			2010
Domestic loss	$	(20,522	)	$	(17,052	)	$	(32,620	)
Foreign income (loss)	1,687			772			(462		)
Loss before income taxes	$	(18,835	)	$	(16,280	)	$	(33,082	)

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes for the years ended December 31, 2012, 2011 and 2010 consists of the following (in thousands):



	Years Ended December 31,
	2012			2011			2010
Current:
Federal	$	(251	)	$	16		$	(451	)
State	3			4			4
Foreign	254			(1,949		)	77
Total current	6			(1,929		)	(370		)
Deferred:
Federal	—			—			—
State	—			—			—
Foreign	478			3,599			691
Total deferred	478			3,599			691
Provision for income taxes	$	484		$	1,670		$	321

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes reconciles to the amount computed by multiplying loss before income taxes by the U.S. statutory rate of 35 percent as follows (in thousands):



	Years Ended December 31,
	2012			2011			2010
Benefits at statutory rate	$	(6,593	)	$	(5,691	)	$	(11,579	)
Deferred tax asset valuation allowance	4,238			5,169			9,699
Foreign earnings taxed at U.S. rates	3,533			291			1,165
Foreign earnings taxed at different rates	417			4,531			1,096
State taxes, net of federal benefit	2			2			2
Nondeductible stock option expense	365			507			573
Uncertain tax position reserve release	(511		)	(3,151		)	(697		)
Foreign tax credits	(1,147		)	(144		)	(139		)
Other	180			156			201
Provision for income taxes	$	484		$	1,670		$	321

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets as of December 31, 2012 and 2011 are comprised of the following (in thousands):



	December 31,
	2012			2011
Net operating loss carryforwards (1)	$	159,859		$	154,953
Reserves not currently deductible	7,919			10,691
Tax credit carryforwards	2,043			985
Depreciation	3,866			4,969
Deferred revenue	927			751
Research and development capitalization	—			17
Other	770			1
Total deferred tax asset	175,384			172,367
Valuation allowance (1)	(175,300		)	(172,367		)
Net deferred tax asset	84			—
Deferred tax liability	(562		)	—
Net deferred tax asset (liability)	$	(478	)	$	—

(1) 2011 deferred tax balances have been revised to decrease the net operating loss carryforwards and valuation allowance by $1.7 million with no impact on net deferred tax assets. The revision was made to correct previously reported amounts and is not considered to be material.

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of unrecognized tax benefits is as follows (in thousands):



	Years Ended December 31,
	2012			2011			2010
Balance at the beginning of the year (1)	$	26,200		$	28,600		$	29,100
Tax positions related to prior years:
Additions	100			—			—
Reductions	—			(100		)	—
Expiration of statutes of limitations	(400		)	(2,300		)	(500		)
Balance at the end of the year	$	25,900		$	26,200		$	28,600

(1) Unrecognized tax benefits have been revised to increase the 2010 beginning balance by $1.5 million and increase 2011 changes due to expiration of statues of limitations by $0.4 million. These revisions were made to correct previously reported amounts and are not considered material.