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Income taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Provision for (Benefit from) Income Taxes on Continuing Operations

The provision for (benefit from) income taxes on continuing operations in the accompanying consolidated statements of operations consists of the following:

		Year Ended December 31,
(US$ in thousands)		2013				2012				2011
						(Restated)				(Restated)
U.S.
Current		$	2,914			$	17,897			$	25,148
Deferred			5,716				1,788				(12,657	)
Total U.S			8,630				19,685				12,491
Non-U.S.
Current			2,355				4,609				2,735
Deferred			(869	)			844				(1,061	)
			1,486				5,453				1,674
Total tax expense		$	10,116			$	25,138			$	14,165

Schedule of Tax Effects of Significant Temporary Differences Comprising Deferred Tax Assets and Liabilities

The tax effects of the significant temporary differences, which comprise the deferred tax assets and liabilities and assets, are as follows:

(US$ in thousands)		2013				2012
						(Restated)
Intangible assets and goodwill		$	4,978			$	5,346
Inventories and related reserves			14,678				14,020
Deferred revenue and cost of sales			9,669				11,682
Other accruals and reserves			3,200				3,868
Accrued compensation			3,880				3,817
Allowance for doubtful accounts			4,429				3,718
Accrued interest			17,775				18,229
Net operating loss carryforwards			34,215				27,231
Other, net			621				539
			93,445				88,450
Valuation allowance			(31,472	)			(26,361	)
Deferred tax asset		$	61,973			$	62,089
Withholding taxes			(13,132	)			(11,456	)
Property, plant and equipment			(9,690	)			(9,758	)
Deferred tax liability			(22,822	)			(21,214	)
Net deferred tax assets		$	39,151			$	40,875

Schedule of Effective Income Tax Rate Reconciliation for Continuing Operations

The rate reconciliation for continuing operations presented below is based on the U.S. federal income tax rate, rather than the parent company’s country of domicile tax rate. Management believes, given the large proportion of taxable income earned in the United States, such disclosure is more meaningful.

(U.S. Dollars in thousands, except percentages)		2013								2012								2011
		Amount				Percent				Amount				Percent				Amount				Percent
										(Restated)				(Restated)				(Restated)				(Restated)
Statutory U.S. federal income tax rate		$	(1,677	)			35.0	%		$	24,565				35.0	%		$	(719	)			35.0	%
State taxes, net			2,744				(57.3	)			1,708				2.4				1,896				(92.4	)
Foreign rate differential			(626	)			13.1				(3,115	)			(4.4	)			1,585				(77.2	)
Valuation allowance—foreign losses			3,913				(81.7	)			6,183				8.8				4,882				(237.8	)
SRL intangible			(2,288	)			47.8				(2,214	)			(3.2	)			(2,421	)			117.9
Goodwill impairment			6,452				(134.7	)			—				—				—				—
Domestic manufacturing deduction			(233	)			4.9				(1,694	)			(2.4	)			(1,703	)			82.9
Withholding taxes			1,679				(35.0	)			1,679				2.4				1,676				(81.6	)
Settlement of U.S. Government resolutions			—				—				(1,260	)			(1.8	)			9,520				(463.7	)
Other items, net			152				(3.2	)			(714	)			(1.0	)			(551	)			26.9
Income tax expense/effective rate		$	10,116				(211.1	)%		$	25,138				35.8	%		$	14,165				(690.0	)%

Schedule of Gross Unrecognized Tax Benefits (Excluding Interest and Penalties)

A reconciliation of the gross unrecognized tax benefits (excluding interest and penalties) for the years ended December 31, 2013 and December 31, 2012 follows:

(US$ in thousands)		2013				2012
						(Restated)
Balance as of January 1,		$	1,189			$	610
Additions for current year tax positions			183				793
Decreases for prior year tax positions			(12	)			(106	)
Settlements of prior year tax positions			(560	)			—
Expiration of statutes			(77	)			(108	)
Balance as of December 31,		$	723			$	1,189

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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 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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