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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Schedule Of Components Of Income From Continuing Operations Before Income Taxes

U.S. and international components of income (loss) from continuing operations before income taxes (in thousands) were comprised of the following for the periods indicated:

		Years Ended December 31,
		2015				2014				2013
U.S.		$	68,555			$	(5,389	)		$	(6,158	)
Foreign			69,309				16,440				22,909
Total		$	137,864			$	11,051			$	16,751

Schedule Of Benefit From Or Provision For Income Taxes From Continuing Operations

The provision for or benefit from income taxes from continuing operations (in thousands) consisted of the following for the periods indicated:

		Years Ended December 31,
		2015				2014				2013
Current:
Federal		$	11,748			$	(306	)		$	(12,404	)
State			2,997				(1	)			172
Foreign			7,565				7,638				5,994
		$	22,310			$	7,331			$	(6,238	)
Deferred:
Federal		$	9,215			$	(2,132	)		$	(3,417	)
State			693				(1,038	)			267
Foreign			(285	)			1,855				(411	)
		$	9,623			$	(1,315	)		$	(3,561	)
Total provision (benefit)		$	31,933			$	6,016			$	(9,799	)

Schedule Of Effective Income Tax Rate Reconciliation

The provision for or benefit from income taxes from continuing operations differs from the amount computed by applying the federal statutory income tax rate to the Company’s income from continuing operations before income taxes as follows for the periods indicated:

		Years Ended December 31,
		2015				2014				2013
Income tax expense at federal statutory rate			35.0	%			35.0	%			35.0	%
State taxes, net of federal tax effect			1.7	%			-4.3	%			2.0	%
Foreign earnings taxed at different rates			-14.0	%			2.9	%			-18.3	%
Withholding tax			1.1	%			14.3	%			9.7	%
Foreign tax credit			-0.3	%			-9.6	%			-5.4	%
Other international components			0.8	%			0.8	%			3.4	%
Change in valuation allowance			-0.1	%			21.1	%			-0.8	%
Deferred tax adjustments and rate changes			-0.1	%			-4.9	%			-2.8	%
Meals and entertainment			0.3	%			5.9	%			4.5	%
Non-deductible officers compensation			0.0	%			2.0	%			7.1	%
Personal use of corporate aircraft			0.1	%			2.5	%			2.5	%
Subpart F income			0.5	%			4.0	%			2.4	%
Research and development tax credit			-0.6	%			-13.7	%			-12.6	%
Other permanent differences			-1.2	%			-1.6	%			0.8	%
Release of unrecognized tax benefits			0.0	%			0.0	%			-86.0	%
Total			23.2	%			54.4	%			-58.5	%

Effective Rate For Income From Operations Before Income Taxes

The Company’s U.S. and foreign effective tax rates for income from continuing operations before income taxes were as follows for the periods indicated:

		Years Ended December 31,
		2015				2014				2013
U.S.			36.0	%			64.5	%			249.7	%
Foreign			10.5	%			57.7	%			24.4	%
Combined			23.2	%			54.4	%			-58.5	%

Schedule Of Components Of Company's Deferred Tax Assets And Liabilities

Significant components of the Company’s deferred tax assets and liabilities (in thousands) were as follows for the periods indicated:

		December 31,
		2015				2014
Deferred tax assets, net:
Net operating loss carryforwards		$	501			$	6,911
Tax credits			2,984				10,402
Intangible assets			24				59
Deferred revenue adjustment			3,454				1,989
Accrued compensation			7,331				11,452
Share-based compensation expense			9,905				5,485
Deferred rent			2,409				3,428
Other			2,915				3,425
Deferred tax assets before valuation allowance			29,523				43,151
Valuation allowance			(1,984	)			(2,311	)
Deferred tax assets, net of valuation allowance			27,539				40,840
Deferred tax liabilities:
Prepaid expenses and other			1,389				1,044
Property and equipment			12,253				17,149
Capitalized software development costs			5,925				5,637
Total deferred tax liabilities			19,567				23,830
Total net deferred tax asset		$	7,972			$	17,010
Reported as:
Current deferred tax assets, net		$	0			$	19,936
Non-current deferred tax assets, net			7,989				1,160
Current deferred tax liabilities			0				(557	)
Non-current deferred tax liabilities			(17	)			(3,529	)
Total net deferred tax asset		$	7,972			$	17,010

Schedule Of Change In Unrecognized Tax Benefits

The change in unrecognized tax benefits (in thousands) is presented in the table below:

Unrecognized tax benefits at January 1, 2015		$	2,187
Increase related to positions taken in prior period			91
Increase related to positions taken in current period			436
Decrease related to expiration of statute of limitations			(645	)
Reclassification from deferred tax assets to unrecognized tax benefits			1,229
Unrecognized tax benefits at December 31, 2015			3,298
Accrued interest			282
Unrecognized tax benefits recorded in other long-term liabilities at December 31, 2015		$	3,580

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Schedule Of Effective Rate For Income Tax

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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