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Income Taxes
3 Months Ended
Dec. 31, 2011
Income Taxes [Abstract]  
Income Taxes

10. INCOME TAXES

At December 31, 2011, the Company had federal net operating losses ("NOLs") and related state NOLs. In accordance with Financial Accounting Standards Board Accounting Standards Codification ("ASC") Topic 740, "Accounting for Income Taxes" ("ASC 740"), the Company recorded a full valuation allowance as it is more likely than not that some or all of the deferred tax assets will not be realized in the future.

The Company recorded a tax provision of $9,715 during the three months ended December 31, 2011 based upon the estimated annual tax rate. The tax provision includes federal taxes, resulting from the Alternative Minimum Tax ("AMT") where only 90% of taxable income may be applied against NOLs. California state taxes resulting from the suspension of NOLs for the 2011 tax year have been offset by a state tax Research and Development credit.

The effective tax rate is lower than the statutory rate as any income recognized for the tax year will permit a decrease in the valuation allowance for NOLs offset by the AMT and the temporary suspension of California loss carryforwards.

ASC 740 requires the Company to recognize in its financial statements uncertainties in tax positions taken that may not be sustained upon examination by the taxing authorities. If interest or penalties are assessed, the Company would recognize these charges as income tax expense. The Company has not recorded any income tax expense or benefit for uncertain tax positions.