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Summary of Unaudited Quarterly Financial Information (Tables) | 12 Months Ended
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Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract] |
Restatement to Previously Reported Income | The effects of these prior period corrections on the statement of operations and comprehensive income are as follows (in thousands except for per share data):
| Year ended December 31, 2015
| As Reported |  | Adjustments |  | As Restated
Income tax benefit | $ | 219,596 |  |  | $ | (27,481 | ) |  | $ | 192,115 |
Net income | 257,305 |  |  | (27,481 | ) |  | 229,824 |
Comprehensive income | 257,273 |  |  | (27,481 | ) |  | 229,792 |
Basic earnings per share | 13.00 |  |  | (1.39 | ) |  | 11.61 |
Diluted earnings per share data | 12.12 |  |  | (1.29 | ) |  | 10.83 |
The effects of these prior period corrections on the condensed consolidated statement of operations and comprehensive income are as follows
| Nine months ended September 30, 2015
| As Previously Reported in 10-K(1) |  | Adjustments |  | As Restated
Income tax benefit | $ | 219,083 |  |  | $ | (27,481 | ) |  | $ | 191,602 |
Net income | 250,964 |  |  | (27,481 | ) |  | 223,483 |
Comprehensive income | 251,351 |  |  | (27,481 | ) |  | 223,870 |
Basic earnings per share | 12.71 |  |  | (1.38 | ) |  | 11.33 |
Diluted earnings per share data | 11.88 |  |  | (1.30 | ) |  | 10.58 |
Basic | 19,887 |  |  | — |  |  | 19,887 |
Diluted | 21,122 |  |  | — |  |  | 21,122 |
| Three months ended September 30, 2015
| As Previously Reported in 10-K(1) |  | Adjustments |  | As Restated
Income tax benefit (expense) | $ | 219,362 |  |  | $ | (27,481 | ) |  | $ | 191,881 |
Net income | 226,646 |  |  | (27,481 | ) |  | 199,165 |
Comprehensive income | 222,981 |  |  | (27,481 | ) |  | 195,500 |
Basic earnings per share | 11.40 |  |  | (1.39 | ) |  | 10.01 |
Diluted earnings per share data | 10.56 |  |  | (1.28 | ) |  | 9.28 |
The restated amounts are set forth in the following tables (in thousands, except share data):
| Three months ended, |  | Nine months ended,
| September 30, 2015 |  | September 30, 2015
| Previously Reported in 10-Q |  | Restated |  | Previously Reported in 10-Q |  | Restated
Income tax benefit | $ | 217,255 |  |  | $ | 219,362 |  |  | $ | 216,976 |  |  | $ | 219,083 |
Net income | 224,539 |  |  | 226,646 |  |  | 248,857 |  |  | 250,964 |
Basic net income per share | $ | 11.29 |  |  | $ | 11.40 |  |  | $ | 12.61 |  |  | $ | 12.71 |
Diluted net income per share | $ | 10.46 |  |  | $ | 10.56 |  |  | $ | 11.78 |  |  | $ | 11.88 |
Restatement of Previously Reported Balance Sheet Information | The effects of these prior period corrections on the consolidated balance sheet is as follows:
| As of December 31, 2015
| As Reported |  | Adoption of ASU 2015-03(1) |  | Adjustments |  | As Restated
Current debt issuance costs | $ | 860 |  |  | $ | (860 | ) |  | $ | — |  |  | $ | — |
Long-term debt issuance costs | $ | 2,527 |  |  | $ | (2,527 | ) |  | $ | — |  |  | $ | — |
Deferred income taxes | $ | 216,564 |  |  | $ | — |  |  | $ | (27,481 | ) |  | $ | 189,083 |
Total assets | 533,929 |  |  | (3,387 | ) |  | (27,481 | ) |  | 503,061 |
2019 convertible senior notes, net - current | — |  |  | (3,387 | ) |  | 205,372 |  |  | 201,985 |
Total current liabilities | 20,836 |  |  | (3,387 | ) |  | 205,372 |  |  | 222,821 |
2019 convertible senior notes, net - long term(1) | 205,372 |  |  | — |  |  | (205,372 | ) |  | — |
Total liabilities | 229,538 |  |  | (3,387 | ) |  | — |  |  | 226,151 |
Equity component of currently redeemable convertible notes (Note 5) | — |  |  | — |  |  | 39,628 |  |  | 39,628 |
Additional paid-in capital | 701,478 |  |  | — |  |  | (39,628 | ) |  | 661,850 |
Accumulated deficit | (402,010 | ) |  | — |  |  | (27,481 | ) |  | (429,491 | )
Total stockholders' equity | 304,391 |  |  | — |  |  | (67,109 | ) |  | 237,282 |
Total liabilities and stockholders' equity | 533,929 |  |  | (3,387 | ) |  | (27,481 | ) |  | 503,061 |
(1) Unamortized issuance cost was reclassified to debt discount in this 10-K/A form due to that it is filed after the Company's retrospective adoption of ASU 2015-03, Interest-Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs in Q1 2016.
Upon the occurrence of certain circumstances, holders of the 2019 Convertible Senior Notes may require us to purchase all or a portion of their notes for cash, which may require the use of a substantial amount of cash. If such cash is not available, we may be required to sell other assets or enter into alternate financing arrangements at terms that may or may not be desirable. The existence of the 2019 Convertible Senior Notes and the obligations that we incurred by issuing them may restrict our ability to take advantage of certain future opportunities, such as engaging in future debt or equity financing activities.
| As of September 30, 2015
| Previously Reported in 10-Q |  | Restated
Long-term deferred tax assets | $ | 206,423 |  |  | $ | 208,530 |
Accumulated deficit | (410,458 | ) |  | (408,351 | )
The effects of these prior period corrections on the condensed consolidated balance sheet is as follows
| As of September 30, 2015
| As Previously Reported in 10-K(1) |  | Adjustments |  | As Restated
Deferred income taxes | $ | 208,530 |  |  | $ | (27,481 | ) |  | $ | 181,049 |
Total assets | 523,807 |  |  | (27,481 | ) |  | 496,326 |
Accumulated deficit | (408,351 | ) |  | (27,481 | ) |  | (435,832 | )
Total stockholders' equity | 294,288 |  |  | (27,481 | ) |  | 266,807 |
Total liabilities and stockholders' equity | 523,807 |  |  | (27,481 | ) |  | 496,326 |
(1) The Company opted to restate certain amounts in the previously reported financial statements as of and for the three and nine months ended September 30, 2015 to correct an immaterial error in the calculation of certain capital loss carry-forwards at September 30, 2015 related to the sale of the Avinza product line, which amounted to $2.1 million.
Schedule of Quarterly Financial Information | The following is a summary of the unaudited quarterly results of operations for the years ended December 31, 2015 and 2014 (in thousands).
| Quarter ended
| March 31 |  | June 30 |  | September 30 Restated |  | December 31
2015 |  |  |  |  |  |  |
Total revenues | $ | 14,602 |  |  | $ | 18,418 |  |  | $ | 17,701 |  |  | $ | 21,193 |
Total operating costs and expenses | 11,253 |  |  | 14,053 |  |  | 9,104 |  |  | 10,175 |
Income tax (expense) benefit | (15 | ) |  | (265 | ) |  | 191,881 |  |  | 514 |
Income from continuing operations | (89 | ) |  | 22,027 |  |  | 199,165 |  |  | 6,341 |
Net loss attributable to noncontrolling interests | (843 | ) |  | (1,537 | ) |  | — |  |  | — |
Net income | 754 |  |  | 23,564 |  |  | 199,165 |  |  | 6,341 |
Basic per share amounts: |  |  |  |  |  |  |
Net income | $ | 0.04 |  |  | $ | 1.19 |  |  | $ | 10.01 |  |  | $ | 0.32 |
Diluted per share amounts: |  |  |  |  |  |  |
Net income | $ | 0.04 |  |  | $ | 1.11 |  |  | $ | 9.28 |  |  | $ | 0.29 |
Weighted average shares—basic | 19,612 |  |  | 19,725 |  |  | 19,887 |  |  | 19,933 |
Weighted average shares—diluted | 20,631 |  |  | 21,276 |  |  | 21,460 |  |  | 21,542 |
2014 |  |  |  |  |  |  |
Total revenues | $ | 15,958 |  |  | $ | 10,608 |  |  | $ | 14,973 |  |  | $ | 22,999 |
Total operating costs and expenses | 10,858 |  |  | 9,250 |  |  | 11,441 |  |  | 13,363 |
Income tax expense | (53 | ) |  | 47 |  |  | (124 | ) |  | (280 | )
Income from continuing operations | 2,097 |  |  | 1,288 |  |  | 777 |  |  | 6,730 |
Net loss attributable to noncontrolling interests | — |  |  | (304 | ) |  | (503 | ) |  | (325 | )
Net income | 2,097 |  |  | 1,592 |  |  | 1,280 |  |  | 7,055 |
Basic per share amounts: |  |  |  |  |  |  |
Net income | $ | 0.10 |  |  | $ | 0.08 |  |  | $ | 0.06 |  |  | $ | 0.35 |
Diluted per share amounts: |  |  |  |  |  |  |
Net income | 0.10 |  |  | 0.07 |  |  | 0.06 |  |  | 0.34 |
Weighted average shares—basic | 20,601 |  |  | 20,738 |  |  | 20,417 |  |  | 19,878 |
Weighted average shares—diluted | 21,208 |  |  | 21,780 |  |  | 21,345 |  |  | 20,792 |

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