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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2011
Reconciliation of Total Amounts of Unrecognized Tax Benefits | The following is a reconciliation of the total amounts of unrecognized tax benefits for the years ended December 31, 2011, 2010 and 2009:
|  | 2011 |  |  | 2010 |  |  | 2009 |
|  | (In thousands) |
Beginning uncertain tax benefits |  | $ | 558 |  |  | $ | 304 |  |  |  | $ 48 |
Current year—increases |  |  | 439 |  |  |  | 254 |  |  |  | 256 |
Current year—decreases |  |  | — |  |  |  | — |  |  |  | — |
Ending uncertain tax benefits |  | $ | 997 |  |  | $ | 558 |  |  |  | $304 |
Jurisdictions the Company Remains Subject to Tax Examinations | The Company remains subject to tax examinations in the following jurisdictions at December 31, 2011:
Jurisdiction |  | Tax Years |
United States |  |  | 2008-2011 |
Ireland |  |  | 2006-2011 |
United Kingdom |  |  | 2010-2011
Components of Loss from Operations Before Taxes | The components of loss from operations before taxes were as follows at December 31:
|  | 2011 |  |  | 2010 |  |  | 2009 |
|  | (In thousands) |
United States |  | $ | 1,019 |  |  | $ | 1,987 |  |  | $ | 162 |
Ireland and United Kingdom |  |  | (67,629 | ) |  |  | (252,077 | ) |  |  | (31,669 | )
|  | $ | (66,610 | ) |  | $ | (250,090 | ) |  | $ | (31,507 | )
Benefit from Income Taxes | The expense (benefit) from income taxes shown in the accompanying consolidated statements of operations consists of the following for fiscal 2011, 2010 and 2009:
|  | 2011 |  |  | 2010 |  |  | 2009 |
|  | (In thousands) |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal-U.S. |  | $ | 3,908 |  |  | $ | 1,068 |  |  | $ | 121 |
State-U.S. |  |  | 1,101 |  |  |  | 122 |  |  |  | 32 |
United Kingdom |  |  | — |  |  |  | — |  |  |  | (365 | )
Total Current |  | $ | 5,009 |  |  | $ | 1,190 |  |  | $ | (212 | )
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal-U.S. |  |  | (1,936 | ) |  |  | (1,604 | ) |  |  | (353 | )
State-U.S. |  |  | (557 | ) |  |  | (87 | ) |  |  | (336 | )
Ireland and United Kingdom |  |  | (5,566 | ) |  |  | (6,035 | ) |  |  | (3,540 | )
Change in valuation allowance |  |  | 5,566 |  |  |  | 6,035 |  |  |  | 3,540 |
Total Deferred |  | $ | (2,493 | ) |  | $ | (1,691 | ) |  | $ | (689 | )
|  | $ | 2,516 |  |  | $ | (501 | ) |  | $ | (901 | )
Difference between Benefit from Income Taxes and Amount Computed by Applying Statutory Income Tax Rate to Income Before Taxes | The expense (benefit) from income taxes differs from the amount computed by applying the statutory income tax rate to income before taxes due to the following for fiscal 2011, 2010 and 2009:
|  | 2011 |  |  | 2010 |  |  | 2009 |
|  | (In thousands) |
Benefits from taxes at statutory rate |  | $ | (16,652 | ) |  | $ | (62,523 | ) |  | $ | (7,877 | )
Rate differential |  |  | 3,952 |  |  |  | 3,871 |  |  |  | 1,945 |
Research credits |  |  | — |  |  |  | (1,014 | ) |  |  | (897 | )
Change in valuation reserves |  |  | 7,120 |  |  |  | 6,035 |  |  |  | 3,540 |
Permanent & other |  |  | 2,209 |  |  |  | 17 |  |  |  | 3,433 |
Warrant derivative liabilities |  |  | 5,643 |  |  |  | 52,761 |  |  |  | (1,406 | )
Other |  |  | 244 |  |  |  | 352 |  |  |  | 361 |
|  | $ | 2,516 |  |  | $ | (501 | ) |  | $ | (901 | )
Income Tax Effect of Each Type of Temporary Difference Comprising Net Deferred Tax Asset | The income tax effect of each type of temporary difference comprising the net deferred tax asset at December 31 is as follows:
|  | 2011 |  |  | 2010 |
|  | (In thousands) |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 32,841 |  |  | $ | 27,171 |
Stock based compensation |  |  | 5,706 |  |  |  | 2,997 |
Depreciation |  |  | 40 |  |  |  | 132 |
Tax credits |  |  | 6 |  |  |  | 30 |
Other reserves and accrued liabilities |  |  | 53 |  |  |  | 422 |
Net deferred tax asset |  |  | 38,646 |  |  |  | 30,752 |
Less: valuation allowance |  |  | (33,379 | ) |  |  | (27,978 | )
|  | $ | 5,267 |  |  | $ | 2,774 |

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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c),(d)(2)-(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 14 -Paragraph 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=6909077&loc=d3e36027-109320 + Details
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