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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Components of Income (Loss) Before Income Taxes

For financial reporting purposes, income (loss) before income taxes includes the following components (in thousands):

		Years Ended December 31,
		2013				2012				2011
United States		$	47,640			$	(4,192	)		$	47,099
Foreign			45,519				69,460				17,214
Total		$	93,159			$	65,268			$	64,313

Income Tax Expense (Benefit)

The expense (benefit) for income taxes consists of the following (in thousands):

		Years Ended December 31,
		2013				2012				2011
Federal
Current		$	7,509			$	1,236			$	4,150
Deferred			9,491				56				6,456
Total			17,000				1,292				10,606
State
Current			2,492				1,150				1,649
Deferred			(1,687	)			(142	)			621
Total			805				1,008				2,270
Foreign
Current			9,717				9,258				5,149
Deferred			1,769				4,864				436
Total			11,486				14,122				5,585
Total		$	29,291			$	16,422			$	18,461

Summary of Differences Between Income Tax Expense Computed at Statutory Federal Income Tax Rate and Per Consolidated Statements of Income

Differences between the income tax expense computed at the statutory federal income tax rate and per the consolidated statements of income are summarized as follows (in thousands):

		Years Ended December 31,
		2013				2012				2011
Tax expense at federal rate of 35%		$	32,606			$	22,844			$	22,510
State income taxes, net of federal benefit			675				655				1,475
Change in valuation allowance			(1,615	)			(2,680	)			251
Foreign tax rate differential			(4,650	)			(8,940	)			(1,572	)
Unrecognized tax benefit increase (decrease)			488				(1,665	)			(1,882	)
Effect of intellectual property transfer			—				—				(2,100	)
Tax effect of foreign operations			5,906				5,311				373
Acquisition Costs			896				2,659				—
Tax benefit of research & development			(4,001	)			(1,749	)			—
Other			(1,014	)			(13	)			(594	)
Income tax provision		$	29,291			$	16,422			$	18,461

Deferred Tax Assets and Liabilities Result from Differences in Timing of Recognition of Certain Income and Expense Items for Tax and Financial Accounting Purposes

The sources of these differences at each balance sheet date are as follows (in thousands):

		December 31,
		2013				2012
Deferred income tax assets:
Net operating loss carryforwards		$	148,499			$	99,021
Foreign tax credits			27,240				19,359
Compensation			24,902				20,668
Deferred revenue			10,564				13,281
Tax basis in investments			15,536				17,723
Other			15,144				8,444
Gross deferred income tax assets			241,885				178,496
Less: valuation allowance			(39,749	)			(37,941	)
Net deferred income tax assets		$	202,136			$	140,555
Deferred income tax liabilities:
Depreciation and amortization		$	(117,444	)		$	(57,957	)
Total deferred income tax liabilities			(117,444	)			(57,957	)
Net deferred income taxes		$	84,692			$	82,598
Deferred income taxes / liabilities included in the balance sheet are:
Deferred income tax asset - current		$	47,593			$	34,342
Deferred income tax asset - noncurrent			48,852				63,370
Deferred income tax liability - current			(753	)			(174	)
Deferred income tax liability - noncurrent			(11,000	)			(14,940	)
Net deferred income taxes		$	84,692			$	82,598

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits for the years ended December 31 is as follows (in thousands):

		2013				2012				2011
Balance of unrecognized tax benefits at beginning of year		$	13,079			$	4,012			$	8,414
Increases for tax positions of prior years			1,560				10,729				—
Decreases for tax positions of prior years			(327	)			(4	)			(310	)
Increases for tax positions established for the current period			1,739				49				750
Decreases for settlements with taxing authorities			(61	)			(27	)			(36	)
Reductions resulting from lapse of applicable statute of limitation			(901	)			(1,697	)			(4,678	)
Adjustment resulting from foreign currency translation			(93	)			17				(128	)
Balance of unrecognized tax benefits at end of year		$	14,996			$	13,079			$	4,012

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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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