v2.4.0.8

Income Tax (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income (Loss) Before Income Taxes

For financial reporting purposes, income (loss) before income taxes included the following components for the years ended December 31, 2013, 2012, and 2011 (in thousands):

		For the Years Ended December 31,
		2013				2012				2011
United States		$	(108,901	)		$	(31,243	)		$	24,668
Foreign			(1,281	)			(435	)			—
Income (loss) before income taxes		$	(110,182	)		$	(31,678	)		$	24,668

Components of Provision for Income Taxes

Significant components of the provision for income taxes for the years ended December 31, 2013, 2012, and 2011, are as follows (in thousands):

		For the Years Ended December 31,
		2013				2012				2011
Current:
Federal		$	—			$	—			$	—
State			286				233				117
			286				233				117
Deferred:
Federal			758				742				872
State			63				61				64
			821				803				936
Total		$	1,107			$	1,036			$	1,053

Income Tax Computed at Federal Statutory Tax Rates

The provision for income taxes differs from income taxes computed at the federal statutory tax rates for the years ended December 31, 2013, 2012, and 2011 as a result of the following items:

		For the Years Ended December 31,
		2013				2012				2011
Federal statutory rate			35.0	%			35.0	%			35.0	%
Effect of:
State income taxes-net of federal tax benefit			1.7				2.8				2.9
Fair value derivative adjustments			(11.7	)			10.7				(90.2	)
Change in valuation allowance			(25.7	)			(45.6	)			56.6
Write off of deferred equity financing costs			—				(5.6	)			—
Other			(0.3	)			(0.6	)			—
Effective tax rate			(1.0	)%			(3.3	)%			4.3	%

Components of Deferred Income Tax Assets and Liabilities

Components of the net deferred income tax asset as of December 31, 2013 and 2012 are as follows (in thousands):

		December 31,				December 31,
		2013				2012
Deferred income tax assets:
Compensation accruals		$	6,021			$	3,544
Stock options			4,041				2,595
Inventory			243				197
Warranty reserves			333				330
Deferred rent			1,795				1,804
Deferred revenue			22,592				17,430
Federal net operating loss (NOL)			63,731				41,556
State NOL			5,228				3,435
UNICAP adjustment			3,611				3,333
Finite-lived intangible assets			19,487				21,018
Other			2,210				1,817
Total deferred income tax assets			129,292				97,059
Deferred income tax liabilities:
Fixed assets			(13,141	)			(8,514	)
Indefinite-lived intangible assets			(5,770	)			(4,949	)
Other			(111	)			(63	)
Total deferred income tax liabilities			(19,022	)			(13,526	)
Total deferred income tax			110,270				83,533
Valuation allowance			(116,040	)			(88,482	)
Net deferred income tax liability		$	(5,770	)		$	(4,949	)

Schedule of Unrecognized Tax Benefits

		For the Years Ended December 31,
		2013				2012				2011
Unrecognized tax benefits—January 1		$	223			$	—			$	—
Additions based on tax positions related to the prior year			—				223				—
Reductions based on tax positions related to the prior year			(223	)			—				—
Unrecognized tax benefits—December 31		$	—			$	223			$	—

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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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