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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

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, 2013, 2012 and 2011:

		2013				2012				2011
		(In thousands)
Beginning uncertain tax benefits		$	1,243			$	997			$	558
Current year—increases			687				294				439
Current year—decreases			(256	)			(48	)			—
Ending uncertain tax benefits		$	1,674			$	1,243			$	997

Jurisdictions the Company Remains Subject to Tax Examinations

The Company remains subject to tax examinations in the following jurisdictions as of December 31, 2013:

Jurisdiction		Tax Years
United States (Federal and State)			2010-2013
Ireland			2008-2013
United Kingdom			2012-2013

Components of Loss from Operations Before Taxes

The components of loss from operations before taxes were as follows at December 31:

		2013				2012				2011
		(In thousands)
United States		$	(9,234	)		$	1,874			$	1,019
Ireland and United Kingdom			(160,187	)			(171,942	)			(67,629	)
		$	(169,421	)		$	(170,068	)		$	(66,610	)

Benefit Expense from Income Taxes

The (benefit) expense from income taxes shown in the accompanying consolidated statements of operations consists of the following for fiscal 2013, 2012 and 2011:

		2013				2012				2011
		(In thousands)
Current:
Federal-U.S.		$	122			$	10,265			$	3,908
State-U.S.			118				2,565				1,101
Total Current		$	240			$	12,830			$	5,009
Deferred:
Federal-U.S.			(4,065	)			(2,803	)			(1,936	)
State-U.S.			631				(911	)			(557	)
Ireland and United Kingdom			(33,106	)			(22,515	)			(5,566	)
Change in valuation allowance			33,106				22,515				5,566
Total Deferred		$	(3,434	)		$	(3,714	)		$	(2,493	)
		$	(3,194	)		$	9,116			$	2,516

Difference between (Benefit) Expense from Income Taxes and Amount Computed by Applying Statutory Income Tax Rate to Income Before Taxes

The (benefit) expense 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 2013, 2012 and 2011:

		2013				2012				2011
		(In thousands)
Benefits from taxes at statutory rate		$	(42,355	)		$	(42,517	)		$	(16,652	)
Rate differential			18,494				13,249				3,952
Change in valuation reserves			33,106				22,515				7,120
Permanent & other			(985	)			6,809				2,209
Warrant derivative liabilities			(11,984	)			8,904				5,643
Other			530				156				244
		$	(3,194	)		$	9,116			$	2,516

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:

		2013				2012
		(In thousands)
Deferred tax assets:
Net operating losses		$	85,724			$	55,086
Stock based compensation			11,660				9,155
Depreciation			(126	)			(189	)
Tax credits			1,256				5
Other reserves and accrued liabilities			2,900				818
Gross deferred tax asset			101,414				64,875
Less: valuation allowance			(88,999	)			(55,894	)
		$	12,415			$	8,981

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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 income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

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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.

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