Stockholders' Equity
 9 Months Ended
Sep. 30, 2016
Equity [Abstract]  
Stockholders' Equity

10. Stockholders’ Equity

Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive income (loss) consists of changes in foreign currency translation adjustments, which includes changes in a subsidiary’s functional currency, and unrealized gains and losses on available-for-sale securities.

The accumulated balances related to each component of other comprehensive income (loss) are summarized as follows (in thousands):

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

Foreign

 

 

 

 

 

 

Accumulated

 

 

 

Currency

 

 

Unrealized

 

 

Other

 

 

 

Translation

 

 

Gains

 

 

Comprehensive

 

 

 

Adjustments

 

 

(Losses)

 

 

Income (Loss)

 

Balance December 31, 2014

 

$

(24,448

)

 

$

—

 

 

$

(24,448

)

Period change

 

 

(22,629

)

 

 

(383

)

 

 

(23,012

)

Balance December 31, 2015

 

 

(47,077

)

 

 

(383

)

 

 

(47,460

)

Period change

 

 

3,526

 

 

 

412

 

 

 

3,938

 

Income tax expense

 

 

(1,335

)

 

 

(153

)

 

 

(1,488

)

Balance September 30, 2016

 

$

(44,886

)

 

$

(124

)

 

$

(45,010

)

 

The period change between September 30, 2016 and December 31, 2015 was primarily due to the currency translation of the IPR&D intangible assets, goodwill and deferred income taxes associated with the acquisition of EOS (see Note 3 and Note 7).