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Income Taxes (Tables)

12 Months Ended

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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