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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense (benefit)

The components of the provision for income taxes are presented in the following table:

	Year Ended December 31,
	2013				2012				2011
Current:
Federal	$	—			$	—			$	—
State	(1,000		)		7,000				1,000
	$	(1,000	)		$	7,000			$	1,000
Deferred:
Federal	$	15,000			$	20,000			$	19,000
State	17,000				3,000				7,000
	$	32,000			$	23,000			$	26,000
	$	31,000			$	30,000			$	27,000

Schedule of effective income tax rate reconciliation

The reconciliation of income taxes attributable to operations computed at the statutory tax rates to income tax expense (recovery), using a 35% statutory tax rate, is:

	Year Ended December 31,
	2013				2012				2011
Income (benefit) taxes at statutory rates	$	(23,118,000	)		$	(6,894,000	)		$	(5,352,000	)
State income tax, net of federal benefit	(1,651,000		)		(1,234,000		)		(1,378,000		)
Change in valuation allowance	8,819,000				7,415,000				7,679,000
IRC Section 382/383 limitation	675,000				18,000				918,000
Fair value warrant	16,129,000				(811,000		)		(3,090,000		)
Stock compensation	279,000				603,000				(147,000		)
Change in state tax rate	(623,000		)		438,000				125,000
Other	(479,000		)		495,000				1,272,000
	$	31,000			$	30,000			$	27,000

Schedule of deferred tax assets and liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2013 and 2012 are shown below:

	As of December 31,
	2013				2012
Deferred tax assets:
Capitalized research expense	$	2,782,000			$	3,191,000
Net operating loss carryforwards	48,846,000				43,233,000
Research and development and other tax credits	1,877,000				1,134,000
Other	8,641,000				6,569,000
	62,146,000				54,127,000
Valuation allowance	(61,061,000		)		(52,185,000		)
Total deferred tax assets	1,085,000				1,942,000
Deferred tax liabilities:
Acquired intangibles	(1,096,000		)		(1,532,000		)
Investment in affiliated entity	(123,000		)		(511,000		)
Net deferred tax liabilities	$	(134,000	)		$	(101,000	)

Schedule of unrecognized tax benefits rollforward

The following table summarizes the activity related to our unrecognized tax benefits:

	Year ended December 31,
	2013				2012				2011
Balance at beginning of the year	$	1,896,000			$	1,829,000			$	629,000
Increases related to current year tax positions	305,000				72,000				158,000
Increases (Decreases) related to prior year tax positions	215,000				(5,000		)		1,042,000
Balance at end of the year	$	2,416,000			$	1,896,000			$	1,829,000

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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 the change in unrecognized tax benefits.

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