XML 25 R42.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes - Additional Information (Detail) (USD $) | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Operating Loss Carryforwards [Line Items] |  |  |
Excess tax benefits from employee restricted stock included in net operating loss carryforwards | $ 500,000 smsi_EmployeeRestrictedStockExcessTaxBenefit |  |
AMT credit carryforwards | 500,000 us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax |  |
Tax credit carryforwards, Expire year | 2027 |  |
Unrecognized tax benefits | 592,000 us-gaap_UnrecognizedTaxBenefits | 592,000 us-gaap_UnrecognizedTaxBenefits | 592,000 us-gaap_UnrecognizedTaxBenefits
Valuation allowance | 75,744,000 us-gaap_DeferredTaxAssetsValuationAllowance | 72,582,000 us-gaap_DeferredTaxAssetsValuationAllowance |
Increase in valuation allowance of deferred tax assets | 3,200,000 us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount | 12,100,000 us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount | 7,200,000 us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Interest and penalties | 3,000 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense | 3,000 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense |
Cumulative interest and penalties | 44,000 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued | 41,000 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued |
Anticipated decrease in gross unrecognized tax benefits within next twelve months | 200,000 us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleAmountOfUnrecordedBenefit |  |
Tax year under income tax examination | 2011 |  |
Federal [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
Net operating loss carryforwards | 101,200,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityNameAxis = us-gaap_InternalRevenueServiceIRSMember |  |
Net operating loss carryforwards, expiry terms, federal taxes | Federal NOL carryforwards will expire from 2024 through 2034 |  |
Tax credit carryforwards | 2,500,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityNameAxis = us-gaap_InternalRevenueServiceIRSMember |  |
Federal income tax returns subject to examination description | Federal income tax returns of the Company are subject to IRS examination for the 2012 and 2013 tax years. |  |
State [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
Net operating loss carryforwards | 110,400,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember |  |
Net operating loss carryforwards, expiry terms, federal taxes | State NOL carryforwards will expire 2015 through 2034 |  |
Tax credit carryforwards | $ 700,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember |  |
Federal income tax returns subject to examination description | State income tax returns are subject to examination for a period of three to four years after filing. |  |

X
- Definition Portion of NOL carryforward attributed to the excess tax benefits from employee restricted stock. Equity will be increased by this amount when such benefits are realized. + References No definition available. + Details
Name: | smsi_EmployeeRestrictedStockExcessTaxBenefit
Namespace Prefix: | smsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Operating Loss Carryforwards Expiration Date One + References No definition available. + Details
Name: | smsi_OperatingLossCarryforwardsExpirationDateOne
Namespace Prefix: | smsi_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax credit carryforward expiration year. + References No definition available. + Details
Name: | smsi_TaxCreditCarryForwardExpirationYear
Namespace Prefix: | smsi_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible alternative minimum tax credit carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Alternative Minimum Tax -URI http://asc.fasb.org/extlink&oid=6504908 + Details
Name: | us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_IncomeTaxExaminationDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax year being audited in the income tax examination, in CCYY format. + References No definition available. + Details
Name: | us-gaap_IncomeTaxExaminationYearUnderExamination
Namespace Prefix: | us-gaap_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_OperatingLossCarryforwardsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the unrecognized tax benefit of a position taken for which it is reasonably possible that the total amount thereof will significantly increase or decrease within twelve months of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleAmountOfUnrecordedBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Carryforwards -URI http://asc.fasb.org/extlink&oid=6506874 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32123-109318 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_InternalRevenueServiceIRSMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |