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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
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, 2012, 2011 and 2010:
|  | 2012 |  |  | 2011 |  |  | 2010 |
|  | (In thousands) |
Beginning uncertain tax benefits |  | $ | 997 |  |  | $ | 558 |  |  | $ | 304 |
Current year—increases |  |  | 294 |  |  |  | 439 |  |  |  | 254 |
Current year—decreases |  |  | (48 | ) |  |  | — |  |  |  | — |
Ending uncertain tax benefits |  | $ | 1,243 |  |  | $ | 997 |  |  | $ | 558 |
Jurisdictions the Company Remains Subject to Tax Examinations | The Company remains subject to tax examinations in the following jurisdictions at December 31, 2012:
Jurisdiction |  | Tax Years |
United States |  |  | 2009-2012 |
Ireland |  |  | 2007-2012 |
United Kingdom |  |  | 2011-2012 |
Components of Loss from Operations Before Taxes | The components of loss from operations before taxes were as follows at December 31:
|  | 2012 |  |  | 2011 |  |  | 2010 |
|  | (In thousands) |
United States |  | $ | 1,874 |  |  | $ | 1,019 |  |  | $ | 1,987 |
Ireland and United Kingdom |  |  | (171,942 | ) |  |  | (67,629 | ) |  |  | (252,077 | )
|  | $ | (170,068 | ) |  | $ | (66,610 | ) |  | $ | (250,090 | )
Benefit from Income Taxes | The expense (benefit) from income taxes shown in the accompanying consolidated statements of operations consists of the following for fiscal 2012, 2011 and 2010:
|  | 2012 |  |  | 2011 |  |  | 2010 |
|  | (In thousands) |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal-U.S. |  | $ | 10,265 |  |  | $ | 3,908 |  |  | $ | 1,068 |
State-U.S. |  |  | 2,565 |  |  |  | 1,101 |  |  |  | 122 |
Total Current |  | $ | 12,830 |  |  | $ | 5,009 |  |  | $ | 1,190 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal-U.S. |  |  | (2,803 | ) |  |  | (1,936 | ) |  |  | (1,604 | )
State-U.S. |  |  | (911 | ) |  |  | (557 | ) |  |  | (87 | )
Ireland and United Kingdom |  |  | (22,515 | ) |  |  | (5,566 | ) |  |  | (6,035 | )
Change in valuation allowance |  |  | 22,515 |  |  |  | 5,566 |  |  |  | 6,035 |
Total Deferred |  | $ | (3,714 | ) |  | $ | (2,493 | ) |  | $ | (1,691 | )
|  | $ | 9,116 |  |  | $ | 2,516 |  |  | $ | (501 | )
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 2012, 2011 and 2010:
|  | 2012 |  |  | 2011 |  |  | 2010 |
|  | (In thousands) |
Benefits from taxes at statutory rate |  | $ | (42,517 | ) |  | $ | (16,652 | ) |  | $ | (62,523 | )
Rate differential |  |  | 13,249 |  |  |  | 3,952 |  |  |  | 3,871 |
Research credits |  |  | — |  |  |  | — |  |  |  | (1,014 | )
Change in valuation reserves |  |  | 22,515 |  |  |  | 7,120 |  |  |  | 6,035 |
Permanent & other |  |  | 6,809 |  |  |  | 2,209 |  |  |  | 17 |
Warrant derivative liabilities |  |  | 8,904 |  |  |  | 5,643 |  |  |  | 52,761 |
Other |  |  | 156 |  |  |  | 244 |  |  |  | 352 |
|  | $ | 9,116 |  |  | $ | 2,516 |  |  | $ | (501 | )
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:
|  | 2012 |  |  | 2011 |
|  | (In thousands) |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 55,086 |  |  | $ | 32,841 |
Stock based compensation |  |  | 9,155 |  |  |  | 5,706 |
Depreciation |  |  | (189 | ) |  |  | 40 |
Tax credits |  |  | 5 |  |  |  | 6 |
Other reserves and accrued liabilities |  |  | 818 |  |  |  | 53 |
Net deferred tax asset |  |  | 64,875 |  |  |  | 38,646 |
Less: valuation allowance |  |  | (55,894 | ) |  |  | (33,379 | )
|  | $ | 8,981 |  |  | $ | 5,267 |

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