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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2016
INCOME TAXES |
Schedule of United States and foreign income (loss) before income taxes and minority interest |
|  | Years Ended December 31, |
|  | 2016 |  | 2015 |  | 2014 |
|  | (Restated) |
|  | (in thousands) |
United States |  | $ | 7,905 |  | $ | 19,717 |  | $ | (14,809 | )
Foreign |  | (6,985 | ) | (51,037 | ) | (13,837 | )
|  | $ | 920 |  | $ | (31,320 | ) | $ | (28,646 | )
Schedule of components of the provision (benefit) for income taxes |
|  | Years Ended December 31, |
|  | 2016 |  | 2015 |  | 2014 |
|  | (in thousands) |
Current |  |  |  |  |  |  |
Federal |  | $ | — |  | $ | — |  | $ | — |
State |  | — |  | — |  | — |
Foreign |  | 17 |  | (5,193 | ) | 2,042 |
Total Current tax expense (benefit) |  | 17 |  | (5,193 | ) | 2,042 |
Deferred |  |  |  |  |  |  |
Federal |  | — |  | — |  | — |
State |  | — |  | — |  | — |
Foreign |  | 771 |  | 1,031 |  | (424 | )
Total Deferred tax expense (benefit) |  | 771 |  | 1,031 |  | (424 | )
Total tax expense (benefit) |  | $ | 788 |  | $ | (4,162 | ) | $ | 1,618 |
Summary of unrecognized tax benefits |
|  | Years Ended December 31, |
|  | 2016 |  | 2015 |  | 2014 |
|  | (in thousands) |
Beginning balance-gross unrecognized tax benefits (UTB’s) |  | $ | 22,694 |  | $ | 45,382 |  | $ | 45,430 |
Additions based on tax positions related to the current year |  | — |  | 48 |  | 142 |
Reductions based on tax positions related to the current year |  | — |  | — |  | — |
Additions for tax positions related to prior years |  | — |  | — |  | — |
Reductions for tax positions related to prior years |  | — |  | (835 | ) | (190 | )
Settlements |  | — |  | — |  | — |
Lapse of statute of limitations |  | (2,557 | ) | (21,901 | ) | — |
Ending balance—gross unrecognized tax benefits (UTB’s) |  | 20,137 |  | 22,694 |  | 45,382 |
UTB’s as a credit in deferred taxes |  | (14,604 | ) | (14,604 | ) | (33,021 | )
Federal benefit of state taxes |  | (2,063 | ) | (2,063 | ) | (2,176 | )
UTB’s that would impact the effective tax rate |  | $ | 3,470 |  | $ | 6,027 |  | $ | 10,185 |
Summary of the components of net deferred tax assets |
|  | December 31, 2016 |  | December 31, 2015 |
|  |  |  | (Restated) |
|  | (in thousands) |
Deferred Tax Assets |  |  |  |  |
Net operating loss carryforward |  | 237,393 |  | 215,737 |
Tax credit carryforwards |  | 67,579 |  | 60,385 |
Capital loss carryforwards |  | — |  | 3,742 |
Written-down/amortization of intangible assets and goodwill |  | 5,554 |  | 8,051 |
Fixed assets |  | 5,997 |  | 4,428 |
Demo equipment income |  | 7,357 |  | 7,071 |
Prepaid expense |  | 736 |  | 126 |
Accrued warranties |  | (92 | ) | 1,230 |
Other |  | 16,352 |  | 38,878 |
Total Deferred Tax Assets |  | 340,876 |  | 339,648 |
Deferred Tax Liabilities |  |  |  |  |
Allowances and reserves |  | $ | (8,969 | ) | $ | (8,254 | )
Other |  | (335 | ) | (278 | )
Total Deferred Tax Liabilities |  | (9,304 | ) | (8,532 | )
Total Deferred Tax Assets |  | $ | 331,572 |  | $ | 331,116 |
Less: Valuation Allowance |  | $ | (329,523 | ) | $ | (328,397 | )
Net Deferred Tax Assets |  | $ | 2,049 |  | $ | 2,719 |
Schedule of reconciliation of effective income tax rate and the federal statutory rate |
|  | Years Ended December 31, |
|  | 2016 |  | 2015 |  | 2014 |
|  | (in thousands) |
Federal tax expenses (benefit) at statutory rate |  | $ | 322 |  | $ | (10,962 | ) | $ | (10,026 | )
State tax (benefit)/expense, net of federal income tax benefit |  | — |  | — |  | 628 |
Stock compensation expense |  | 463 |  | 508 |  | 745 |
Effect of differences in foreign tax rates |  | 4,475 |  | (1,520 | ) | 7,772 |
FASB Interpretation No.48” Accounting for Uncertainty in Income taxes” reserve |  | (2,465 | ) | (7,433 | ) | 618 |
Change in deferred tax valuation allowance |  | (3,015 | ) | 14,241 |  | 1,824 |
Tax credits |  | — |  | — |  | (535 | )
Other |  | 1,008 |  | 1,004 |  | 592 |
Total Tax Expense (benefit) |  | $ | 788 |  | $ | (4,162 | ) | $ | 1,618 |

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