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Income Tax Disclosure | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Income Tax Disclosure [Text Block] | Income taxes The income tax provision (benefit) consisted of the following for the years ended December 31, 2014, 2013 and 2012:
| Year Ended December 31,
| 2014 |  | 2013 |  | 2012
Current: |  |  |  |  |
Federal | $ | (935 | ) |  | $ | 2,444 |  |  | $ | 2,015 |
State and Foreign | 790 |  |  | 160 |  |  | 74 |
| (145 | ) |  | 2,604 |  |  | 2,089 |
Deferred: |  |  |  |  |
Federal | 12,334 |  |  | (2,651 | ) |  | 1,030 |
State | 304 |  |  | (126 | ) |  | (68 | )
Income tax provision (benefit) | $ | 12,493 |  |  | $ | (173 | ) |  | $ | 3,051 |
The differences between the effective tax rates reflected in the total provision for income taxes and the U.S. federal statutory rate of 34% for the years ended December 31, 2014, 2013 and 2012, respectively, were as follows:
| Year Ended December 31,
| 2014 |  | 2013 |  | 2012
Provision at the U.S. federal statutory rate | $ | (8,520 | ) |  | $ | 1,113 |  |  | $ | 2,726 |
Increase (decrease) resulting from: |  |  |  |  |
State income taxes, net of federal taxes | 49 |  |  | (583 | ) |  | (84 | )
Nondeductible expenses | 653 |  |  | 235 |  |  | 214 |
Acquisition-related expense | 434 |  |  | 606 |  |  | — |
Purchase accounting - Statutory to GAAP income adjustment | 990 |  |  | — |  |  | — |
Foreign Tax Expense | 837 |  |  | 135 |  |  | 111 |
Domestic production activities | — |  |  | (47 | ) |  | (146 | )
Nondeductible noncash share based compensation | 1,784 |  |  | 1,308 |  |  | 622 |
Incremental benefits from prior years' tax credits | 59 |  |  | (1,254 | ) |  | (439 | )
Incremental benefits for tax credits | (3,259 | ) |  | (2,165 | ) |  | (111 | )
Change in tax rate/income subject to lower tax rates and other | (40 | ) |  | (30 | ) |  | 158 |
Change in valuation allowance | 19,506 |  |  | 509 |  |  | — |
| $ | 12,493 |  |  | $ | (173 | ) |  | $ | 3,051 |
The Company’s historical effective tax rate has been lower than the statutory rate of 34% largely due to the application of the R&E tax credit. The Company’s effective tax rate was a provision of 50%, a benefit of 5% and a provision of 38% for the years ended December 31, 2014 , 2013 and 2012, respectively. During the year ended December 31, 2014 the Company's effective tax rate was impacted by a valuation allowance, nondeductible officer's compensation and other nondeductible expenses, partially offset by the R&E credit. As of December 31, 2014 and 2013, the Company had an income tax receivable of approximately $1.4 million and $0.6 million, respectively, which is classified as prepaid and other current assets in the accompanying Consolidated Balance Sheet. As of December 31, 2014 and 2013, the Company had approximately $0.8 million and $0.1 million of foreign tax credits ("FTC") arising from foreign taxes paid. The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities as of December 31, 2014 and 2013 are as follows:
| Year Ended December 31,
| 2014 |  | 2013
Current deferred tax assets: |  |  |
State deferred | $ | 185 |  |  | $ | (7 | )
Accruals not currently deductible | 178 |  |  | (191 | )
Current deferred revenue | 1,664 |  |  | 2,601 |
Total current deferred tax assets | 2,027 |  |  | 2,403 |
Less: valuation allowance | (1,953 | ) |  | (270 | )
Total current deferred tax assets | 74 |  |  | 2,133 |
Noncurrent deferred tax (liability) assets: |  |  |
Property and equipment | (2,186 | ) |  | (1,786 | )
Noncash share based compensation | 9,095 |  |  | 7,808 |
State deferred | 217 |  |  | 292 |
Capitalized software | (897 | ) |  | (1,541 | )
Amortization | (2,193 | ) |  | (2,366 | )
R&E tax credit carryforwards | 4,316 |  |  | 2,708 |
Deferred revenue | 56 |  |  | 431 |
Federal Net Operating Losses ("NOLs") | 5,733 |  |  | 4,724 |
State NOLs | 537 |  |  | 813 |
State Credits | 1,240 |  |  | 509 |
Foreign NOLs | 10,111 |  |  | — |
Foreign tax credit carryforward | 837 |  |  | — |
Other | (21 | ) |  | — |
Total noncurrent deferred tax assets | 26,845 |  |  | 11,592 |
Less: valuation allowance | (26,919 | ) |  | (1,087 | )
Total noncurrent deferred tax (liability) assets | (74 | ) |  | 10,505 |
Total net deferred tax assets | $ | — |  |  | $ | 12,638 |
The current net deferred tax assets and noncurrent net deferred tax liability are classified as prepaids and other current assets, other long-term assets and other noncurrent liabilities, respectively, in the accompanying Consolidated Balance Sheets. The Company has federal and state net operating loss carryforwards pursuant to the acquisition of SignalDemand, Cameleon, and current year losses. Internal Revenue Code Section 382 ("Section 382") places certain limitations on the annual amount of U.S. net operating loss carryforwards that can be utilized when a change of ownership occurs. The Company believes the 2013 acquisition of SignalDemand and the 2014 acquisition of Cameleon were changes in ownership pursuant to Section 382. According to French law the net operating loss carryforwards of Cameleon are not subject to ownership change limitations. Taking into account the 382 annual limitation and current year losses, the federal and foreign net operating loss and R&E tax credit carryforward amount available to be used in future periods is approximately $68.4 million and $5.6 million, respectively. The Company’s net operating losses will begin to expire in 2029, R&D credits will begin to expire in 2033, and foreign tax credits will begin to expire in 2024. Also included in net operating losses are $33.8 million of carryforwards attributable to Cameleon which have no expiration. The Company’s $16.4 million deferred tax asset related to NOL carryforwards is net of $7.2 million of unrealized excess tax benefits related to stock-based compensation. The impact of the excess tax benefit will be recognized in additional paid-in capital upon utilization of the Company’s NOL and tax credits carryforward. As of December 31, 2014, the Company determined it was more likely than not that it will be unable to fully utilize the majority of its U.S. and state deferred tax assets. As a result, the Company has recorded a valuation allowance against those assets to the extent that they cannot be realized through net operating loss carrybacks to prior years. This conclusion was reached in the fourth quarter of 2014 as a result of the convertible debt transaction. Because of the impact of interest charges associated with the convertible debt on the Company’s financial projections, the Company did not believe it would have sufficient income to support the utilization of its U.S. deferred tax assets of $16.2 million. The majority of the remaining valuation allowance was attributable to the Cameleon acquisition.Valuation allowances were established for Cameleon upon acquisition primarily due to historical losses. This valuation allowance will be evaluated periodically and will be reversed partially or in whole if business results and the economic environment have sufficiently improved to support realization of some or all of the Company's deferred tax assets. Undistributed earnings of the Company’s foreign subsidiaries are considered permanently reinvested and, accordingly, no provision for U.S. federal or state income taxes has been provided thereon. The cumulative amount of undistributed earnings of the Company’s non-U.S. subsidiaries was approximately $0.3 million for the year ended December 31, 2014. The determination of the deferred tax liability, which requires complex analysis of international tax situations related to repatriation, is not practical at this time. The Company is presently investing in international operations located in Europe and North America. The Company is funding the working capital needs of its foreign operations through its U.S. operations. In the future, the Company will utilize its foreign undistributed earnings, as well as continued funding from its U.S. operations, to support its continued foreign investment. For the years ended December 31, 2014, 2013 and 2012, the Company had $0.4 million, $0.3 million and $0.3 million, respectively, of net unrecognized tax benefits which, if recognized, would impact our effective tax rate. The Company has accrued $56,000, $3,000 and $3,000 for the payment of interest and penalties as of December 31, 2014, 2013 and 2012, respectively. The Company believes that it is reasonably possible that there will be no change in our unrecognized tax benefits within the next twelve months. The Company is currently under examination for the 2009 U.S. federal income tax return, of which an unrecognized tax benefit has been recorded. The Company files tax returns in the United States federal jurisdiction and various state and foreign jurisdictions. The Company is subject to U.S. federal income tax examination for the calendar tax years 2011, 2012 and 2013 and state and foreign income tax examination for various years depending on the statutes of limitation of those jurisdictions. The following table sets forth the changes to the Company's unrecognized tax benefit for the year ended December 31, 2014, 2013 and 2012:
|  | Year Ended December 31,
|  | 2014 |  | 2013 |  | 2012
Beginning Balance |  | $ | 349 |  |  | $ | 349 |  |  | $ | 349 |
Changes based on tax positions related to prior year |  | 46 |  |  | — |  |  | — |
Ending Balance |  | $ | 395 |  |  | $ | 349 |  |  | $ | 349 |
The table above has been updated to reflect gross tax liability, exclusive of interest and penalties and other offsetting amounts.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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