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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

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

		Years Ended December 31,
		2014				2013				2012
United States		$	47,963			$	47,640			$	(4,192	)
Foreign			50,806				45,519				69,460
Total		$	98,769			$	93,159			$	65,268

Income Tax Expense (Benefit)

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

		Years Ended December 31,
		2014				2013				2012
Federal
Current		$	7,895			$	7,509			$	1,236
Deferred			7,021				9,491				56
Total			14,916				17,000				1,292
State
Current			1,542				2,492				1,150
Deferred			(2,397	)			(1,687	)			(142	)
Total			(855	)			805				1,008
Foreign
Current			13,335				9,717				9,258
Deferred			3,813				1,769				4,864
Total			17,148				11,486				14,122
Total		$	31,209			$	29,291			$	16,422

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,
		2014				2013				2012
Tax expense at federal rate of 35%		$	34,569			$	32,606			$	22,844
State income taxes, net of federal benefit			(544	)			675				655
Change in valuation allowance			3,521				(1,615	)			(2,680	)
Foreign tax rate differential			(5,508	)			(4,650	)			(8,940	)
Unrecognized tax benefit increase (decrease)			65				488				(1,665	)
Tax effect of foreign operations			(104	)			5,906				5,311
Acquisition Costs			289				896				2,659
Tax benefit of research & development			(3,446	)			(4,001	)			(1,749	)
Other			2,367				(1,014	)			(13	)
Income tax provision		$	31,209			$	29,291			$	16,422

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 deferred tax assets and liabilities result from differences in the timing of the 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,
		2014				2013
Deferred income tax assets:
Net operating loss carryforwards		$	150,004			$	148,499
Tax credits			43,804				32,231
Compensation			24,486				24,902
Deferred revenue			13,486				10,564
Tax basis in investments			5,601				15,536
Other			9,712				10,153
Gross deferred income tax assets			247,093				241,885
Less: valuation allowance			(36,174	)			(39,749	)
Net deferred income tax assets		$	210,919			$	202,136
Deferred income tax liabilities:
Depreciation and amortization		$	(129,825	)		$	(117,444	)
Total deferred income tax liabilities			(129,825	)			(117,444	)
Net deferred income taxes		$	81,094			$	84,692
Deferred income taxes / liabilities included in the balance sheet are:
Deferred income tax asset – current		$	44,349			$	47,593
Deferred income tax asset – noncurrent			50,187				48,852
Deferred income tax liability – current			(225	)			(753	)
Deferred income tax liability – noncurrent			(13,217	)			(11,000	)
Net deferred income taxes		$	81,094			$	84,692

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):

		2014				2013				2012
Balance of unrecognized tax benefits at beginning of year		$	14,996			$	13,079			$	4,012
Increases for tax positions of prior years			84				1,560				10,729
Decreases for tax positions of prior years			(412	)			(327	)			(4	)
Increases for tax positions established for the current period			491				1,739				49
Decreases for settlements with taxing authorities			—				(61	)			(27	)
Reductions resulting from lapse of applicable statute of limitation			(239	)			(901	)			(1,697	)
Adjustment resulting from foreign currency translation			(140	)			(93	)			17
Balance of unrecognized tax benefits at end of year		$	14,780			$	14,996			$	13,079

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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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