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Income Taxes
3 Months Ended
Mar. 31, 2013
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
 
In the first quarter of 2013 and 2012, the Company recorded a net income tax provision of $57,000 and a net income tax benefit of $45,000, respectively. The income tax provision for the first quarter of 2013 was primarily from our foreign operations which are cost-plus entities. The income tax benefit for the first quarter of 2012 was primarily due to an intraperiod tax allocation which resulted from the unrealized gains on an investment in TowerJazz, offset by the income tax provision from our foreign operations. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, with the exception of its foreign subsidiaries, the Company has provided a full valuation allowance against the associated deferred tax assets. The Company will continue to assess the realizability of the deferred tax assets in future periods.
 
The Company had approximately $79,000 and $79,000 of unrecognized tax benefits at March 31, 2013 and December 30, 2012, respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. As of March 31, 2013, the Company had approximately $35,000 of accrued interest and penalties related to uncertain tax positions.
 
The Company is no longer subject to U.S. federal, state and non-U.S. income tax audits by taxing authorities for fiscal years through 1997.