v2.4.0.8

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Pretax Earnings (Loss)

Pretax earnings (loss) for the years ended December 31, 2013, 2012 and 2011 were taxed in the following jurisdictions:

		Year Ended December 31,
		2013				2012				2011
		(In thousands)
Domestic		$	648			$	(807	)		$	(500	)
Foreign			(1,142	)			(1,788	)			(641	)
		$	(494	)		$	(2,595	)		$	(1,141	)

Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes in each of 2013, 2012 and 2011 is summarized below:

		Year Ended December 31,
		2013				2012				2011
		(In thousands)
Current
Federal		$	—			$	—			$	—
State			90				61				67
Foreign			1				(409	)			(166	)
			91				(348	)			(99	)
Deferred
Federal			216				(171	)			(178	)
State			87				—				—
Foreign			(251	)			(62	)			22
			52				(233	)			(156	)
		$	143			$	(581	)		$	(255	)

Components of Deferred Tax Assets (Liabilities)

Deferred tax assets (liabilities) were comprised of the following at December 31:

		2013				2012
		(In thousands)
Deferred tax assets
Inventory		$	1,155			$	1,187
Bad debt provision			60				49
Property, plant and equipment			95				109
Deferred credits			1,280				1,281
Loss carryforwards			1,031				1,054
Rent			148				162
Other			812				817
Gross deferred tax assets			4,581				4,659
Less valuation allowance(2)			(1,369	)			(1,376	)
			3,212				3,283
Deferred tax liabilities
Property, plant and equipment			(84	)			(61	)
Unremitted earnings of foreign affiliates			(53	)			(58	)
Other			—				(30	)
Gross deferred tax liabilities			(137	)			(149	)
Net deferred tax assets(1)		$	3,075			$	3,134

(1) $1,849,000 of the total deferred tax assets at December 31, 2013 and 2012 were included in current assets and $1,226,000 and $1,285,000 in 2013 and 2012 were included in other long-term assets at December 31, 2013 and 2012, respectively.

(2) The deferred tax valuation allowance decreased by $7,000 during 2013, $163,000 during 2012 and $15,000 during 2011.

Reconciliation between Actual Tax Expense (Benefit) and Expected Tax Expense (Benefit)

Set forth below is a reconciliation between actual tax expense (benefit) and expected tax expense (benefit) for the respective periods presented below:

		Year Ended December 31,
		2013				2012				2011
		(In thousands)
Loss before income taxes		$	(494	)		$	(2,595	)		$	(1,141	)
Expected income tax expense at 34%		$	(168	)		$	(882	)		$	(388	)
Difference in rates on earnings of foreign operations			148				83				80
Stock-based compensation and other nondeductible expenses			33				27				43
State taxes and credits (net of federal benefit)			134				50				40
Change in valuation allowance			(7	)			—				7
Unremitted earnings of foreign subsidiaries			(5	)			(19	)			(1	)
Exclusion of earnings of foreign affiliates			(22	)			(54	)			(12	)
Foreign dividend			—				192				—
Shortfall on vested restricted shares that exceed pool of windfall tax benefits			32
Other			(2	)			22				(24	)
Income tax provision (benefit)		$	143			$	(581	)		$	(255	)

Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:

Unrecognized Tax Benefits (in thousands):		2013				2012
Balance as of January 1,		$	263			$	260
Additions for tax positions related to the current year			10				3
Reductions for tax positions of prior years			—				—
Balance as of December 31,		$	273			$	263

X

- 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.

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