9. Income Taxes

The Company’s loss before income taxes for the three and six months ended February 28, 2014 and 2013 consisted of the following (in thousands):

	Three Months Ended February 28,						Six Months Ended February 28,
	2014			2013			2014			2013
U.S. operations	$	(425	)	$	(601	)	$	(988	)	$	(1,294	)
Foreign operations	(6,003		)	(5,580		)	(11,790		)	(14,005		)
Loss before income taxes	$	(6,428	)	$	(6,181	)	$	(12,778	)	$	(15,299	)

Unrecognized Tax Benefits

As of February 28, 2014 and August 31, 2013, the Company had unrecognized tax benefits related to tax positions taken in prior periods of $144 thousand and $145 thousand, respectively. The entire amount of the unrecognized tax benefits would impact the Company’s effective tax rate if recognized. The impact would be offset by an adjustment to the valuation allowance.

Accrued interest and penalties related to unrecognized tax benefits were immaterial. The Company files income tax returns in the United States, various U.S. states and certain foreign jurisdictions. The tax years 2005 through 2013 remain open in most jurisdictions. The Company is not currently under examination by income tax authorities in federal, state or foreign jurisdictions.