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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Expense (Benefit), Continuing Operations [Abstract]

Schedule of income before income tax

Income (loss) before taxes consisted of the following:

	Years Ended December 31,
	2015				2014				2013
	(In thousands)
Domestic	$	58,498			$	49,173			$	(12,535	)
Foreign	1,733				1,077				518
	$	60,231			$	50,250			$	(12,017	)

Components of provision for (benefit from) income taxes

The provision for (benefit from) income taxes is comprised of:

	Years Ended December 31,
	2015				2014				2013
	(In thousands)
Federal:
Current	$	20,497			$	19,386			$	19,319
Deferred	(170,798		)		2,337				2,200
State:
Current	609				713				47
Deferred	(1,933		)		—				(501		)
Foreign:
Current	443				1,640				446
Deferred	25				(27		)		220
	$	(151,157	)		$	24,049			$	21,731

Schedule of effective income tax rate reconciliation

The differences between Rambus’ effective tax rate and the U.S. federal statutory regular tax rate are as follows:

	Years Ended December 31,
	2015			2014			2013
Expense (benefit) at U.S. federal statutory rate	35.0	%		35.0	%		(35.0	)%
Expense (benefit) at state statutory rate	(1.5	)		1.0			(3.3	)
Withholding tax	34.1			38.6			160.4
Foreign rate differential	0.4			2.5			4.1
Research and development (“R&D”) credit	(2.3	)		(6.1	)		(36.7	)
Executive compensation	0.5			0.2			0.8
Stock-based compensation	5.3			1.4			2.5
Foreign tax credit	(34.1	)		(38.7	)		(163.3	)
Other	(0.6	)		0.6			(1.0	)
Valuation allowance	(287.8	)		13.4			252.3
	(251.0	)%		47.9	%		180.8	%

Components of the net deferred tax assets

The components of the net deferred tax assets are as follows:

	As of December 31,
	2015				2014
	(In thousands)
Deferred tax assets:
Depreciation and amortization	$	30,019			$	29,099
Other liabilities and reserves	7,227				9,916
Deferred equity compensation	23,176				29,511
Net operating loss carryovers	11,746				12,307
Tax credits	117,078				116,658
Total gross deferred tax assets	189,246				197,491
Convertible debt	(6,044)				(8,092)
Total net deferred tax assets	183,202				189,399
Valuation allowance	(20,717		)		(193,874		)
Net deferred tax assets (liabilities)	$	162,485			$	(4,475	)

	As of December 31,
	2015				2014
	(In thousands)
Reported as:
Current deferred tax assets	$	—			$	187
Current deferred tax liabilities	—				(1,131		)
Non-current deferred tax assets	162,485				536
Non-current deferred tax liabilities	—				(4,067		)
Net deferred tax assets (liabilities)	$	162,485			$	(4,475	)

Summary of valuation allowance

The following table presents the tax valuation allowance information for the years ended December 31, 2015, 2014 and 2013:

	Balance at Beginning of Period				Charged (Credited) to Operations			Charged to Other Account*			Valuation Allowance Release			Balance at End of Period
Tax Valuation Allowance
Year ended December 31, 2013	$	184,817			—			8,006			—			$	192,823
Year ended December 31, 2014	$	192,823			—			1,051			—			$	193,874
Year ended December 31, 2015	$	193,874			—			1,299			(174,456	)		$	20,717

______________________________________

* Amounts not charged to operations are charged to other comprehensive income or deferred tax assets (liabilities).

Schedule of reconciliation of the beginning and ending amounts of unrecognized tax benefits

A reconciliation of the beginning and ending amounts of unrecognized income tax benefits for the years ended December 31, 2015, 2014 and 2013 is as follows (amounts in thousands):

	Years Ended December 31,
	2015				2014				2013
Balance at January 1	$	19,903			$	18,794			$	16,773
Tax positions related to current year:
Additions	1,186				1,134				1,156
Tax positions related to prior years:
Additions	—				531				956
Reductions	(35		)		(556		)		(91		)
Settlements	(218		)		—				—
Balance at December 31	$	20,836			$	19,903			$	18,794

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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.

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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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