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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) Before Provision for Income Taxes | Income (loss) before provision for income taxes was generated from the following sources (in thousands):
|  |  | Year Ended December 31, |
|  |  | 2013 |  |  |  | 2012 |  |  |  | 2011 |
Domestic |  | $ | (27,968 | ) |  | $ | (25,269 | ) |  | $ | (165,555 | )
Foreign |  |  | 168 |  |  |  | (428) |  |  |  | 20 |
Total income (loss) before provision for income taxes |  | $ | (27,800 | ) |  | $ | (25,697 | ) |  | $ | (165,535 | )
Summary of Income Tax Expense | A summary of the income tax expense is as follows (in thousands):
|  |  | Year Ended December 31, |
|  |  | 2013 |  |  |  | 2012 |  |  |  | 2011 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | 50 |  |  | $ | (6,844 | )
State |  |  | (19 | ) |  |  | (440 | ) |  |  | 190 |
Foreign |  |  | 172 |  |  |  | 156 |  |  |  | 311 |
Total current |  |  | 153 |  |  |  | (234 | ) |  |  | (6,343 | )
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |  |  |  | (873 | )
State |  |  | - |  |  |  | - |  |  |  | 1,713 |
Tax deficiencies related to restricted stock expense |  |  | - |  |  |  | - |  |  |  | (426 | )
Total deferred |  |  | - |  |  |  | - |  |  |  | 414 |
Total provision |  | $ | 153 |  |  | $ | (234 | ) |  | $ | (5,929 | )
Federal Statutory Rate to Profit before Income Taxes | A reconciliation of the provision for income taxes to the amount of income tax expense that would result from applying the federal statutory rate to the profit before income taxes is as follows:
|  |  | Year Ended December 31, |
|  |  | 2013 |  |  |  | 2012 |  |  |  | 2011 |
Federal statutory rate |  |  | 35 | % |  |  | 35 | % |  |  | 35 | %
State tax, net of federal benefit |  |  | 4 |  |  |  | 3 |  |  |  | 4 |
Equity compensation |  |  | (3 | ) |  |  | (2 | ) |  |  | - |
R&D tax credit |  |  | - |  |  |  | - |  |  |  | - |
Goodwill impairment |  |  | - |  |  |  | - |  |  |  | (5 | )
Other |  |  | 2 |  |  |  | (4 | ) |  |  | - |
Change in valuation allowance |  |  | (39 | ) |  |  | (31 | ) |  |  | (30 | )
|  |  | (1 | )% |  |  | 1 | % |  |  | 4 | %
Components of Deferred Tax Assets and Liabilities | The major components of the Company’s deferred tax assets and liabilities are as follows (in thousands):
|  |  | Year Ended December 31, |
|  | 2013 |  |  | 2012 |
Current |  |  |  |  |  |  |  |
Various reserves |  | $ | 162 |  |  | $ | 199 |
Nondeductible accruals |  |  | 1,879 |  |  |  | 1,352 |
Prepaid expenses |  |  | (101 | ) |  |  | (95 | )
Other |  |  | 22 |  |  |  | 43 |
Valuation allowance |  |  | (1,810 | ) |  |  | (1,410 | )
Total Current |  | $ | 152 |  |  | $ | 89 |
Non-current |  |  |  |  |  |  |  |
Credit carryforwards |  |  | 3,708 |  |  |  | 3,708 |
Net operating loss carryforwards |  |  | 38,204 |  |  |  | 23,808 |
Nondeductible accruals |  |  | 606 |  |  |  | - |
Fixed assets |  |  | 1,498 |  |  |  | 1,299 |
Amortization |  |  | 28,537 |  |  |  | 31,483 |
Identifiable intangibles acquired |  |  | (2,250 | ) |  |  | (2,239 | )
Equity based compensation |  |  | 301 |  |  |  | 934 |
Other |  |  | 14 |  |  |  | 24 |
Valuation allowance |  |  | (70,772 | ) |  |  | (59,108 | )
Total Non-current |  | $ | (154 | ) |  | $ | (91 | )
Gross Unrecognized Tax Benefits Changes in Balances | The Company’s gross unrecognized tax benefits as of December 31, 2013 and 2012 and the changes in those balances are as follows (in thousands):
|  |  | Year Ended December 31, |  |  |
|  |  | 2013 |  |  |  | 2012 |  |  |
Beginning Balance |  | $ | 592 |  |  | $ | 324 |  |  |
Increases for tax positions for current year |  |  | - |  |  |  | - |  |  |
Increases/(Decreases) in tax positions for the prior year |  |  | - |  |  |  | 268 |  |  |
Lapse in statute of limitations |  |  | - |  |  |  | - |  |  |
Settlements |  |  | - |  |  |  | - |  |  |
Other |  |  | - |  |  |  | - |  |  |
Change in valuation allowance |  |  | - |  |  |  | - |  |  |
Gross Unrecognized tax benefits, ending balance |  | $ | 592 |  |  | $ | 592 |  |  |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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