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Income Taxes - Schedule of Significant Components of Deferred Tax Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Deferred tax assets: |  |
Research and development tax credit carryforwards | $ 8,754 | $ 9,032
Stock-based compensation | 3,048 | 2,218
Inventory reserves | 2,687 | 2,651
Net operating loss carryforwards | 2,497 | 1,088
Vacation accrual | 1,645 | 1,569
Investment tax credit carryforwards | 1,367 | 1,335
Capital loss carryforward | 680 | 680
Unrealized loss on investments | 399 | 380
Alternative minimum tax credit carryforward | 340 | 556
Deferred revenue | 279 | 555
Warranty reserves | 88 | 90
Bad debt reserves | 65 | 99
Other | 428 | 694
Total deferred tax assets | 22,277 | 20,947
Less: Valuation allowance for deferred tax assets | (20,214) | (11,480)
Net deferred tax assets | 2,063 | 9,467
Deferred tax liabilities: |  |
Depreciation | (918) | (2,261)
Prepaid expenses | (598) | (733)
Patent amortization | (416) | (477)
Unremitted Vicor Custom earnings | (335) | (342)
Other |  | (355)
Total deferred tax liabilities | (2,267) | (4,168)
Net deferred tax assets (liabilities) | $ (204) | $ 5,299

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