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Income Taxes (Tables)
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12 Months Ended |
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Dec. 31, 2013
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| Income Tax Disclosure [Abstract] |
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| Schedule of provision (benefit) for income taxes |
The (benefit) provision for income taxes for the years ended December 31, 2011, 2012, and 2013, comprised the following (in thousands): | | | | | | | | | | | | | | 2011 | | 2012 | | 2013 | Current: | | | | | | United States Federal | $ | 47 |
| | $ | 151 |
| | $ | 16 |
| State | 7 |
| | 20 |
| | 22 |
| Foreign | 14 |
| | 36 |
| | 71 |
| Total current provision for income taxes | 68 |
| | 207 |
| | 109 |
| Deferred: | | | | | | United States Federal | 1,954 |
| | 1,022 |
| | (119 | ) | State | 373 |
| | 535 |
| | (97 | ) | Foreign | 40 |
| | — |
| | (27 | ) | Total deferred provision (benefit) for income taxes | 2,367 |
| | 1,557 |
| | (243 | ) | Less decrease in valuation allowance | (8,450 | ) | | — |
| | — |
| Net deferred (benefit) provision for income taxes | (6,083 | ) | | 1,557 |
| | (243 | ) | Total (benefit) provision for income taxes | $ | (6,015 | ) | | $ | 1,764 |
| | $ | (134 | ) |
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| Schedule of deferred tax assets and liabilities |
The income tax effects of significant temporary differences and carryforwards that give rise to deferred income tax assets and liabilities as of December 31, 2012 and 2013 are as follows (in thousands): | | | | | | | | | | 2012 | | 2013 | Deferred income tax assets: | | | | Stock and other compensation expense | $ | 835 |
| | $ | 1,516 |
| Net operating losses | 2,763 |
| | 2,255 |
| Research and development credits | 1,676 |
| | 1,676 |
| Other federal and state carryforwards | 375 |
| | 414 |
| Other | 71 |
| | 15 |
| Gross deferred tax assets | 5,720 |
| | 5,876 |
| Deferred income tax liabilities: | | | | Fixed assets | (566 | ) | | (469 | ) | Other | (1 | ) | | (11 | ) | Gross deferred tax liabilities | (567 | ) | | (480 | ) | Subtotal | 5,153 |
| | 5,396 |
| Less unrecognized tax benefit liability related to deferred items | (627 | ) | | (627 | ) | Net deferred tax assets | $ | 4,526 |
| | $ | 4,769 |
| | | | | Recorded as: | | | | Current deferred tax assets | $ | 1,999 |
| | $ | 314 |
| Non-current deferred tax assets | 2,527 |
| | 4,455 |
| Net deferred tax assets | $ | 4,526 |
| | $ | 4,769 |
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| Schedule of unrecognized tax benefits reconciliation |
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): | | | | | | | | | | | | | | 2011 | | 2012 | | 2013 | Balance—beginning of year | $ | 244 |
| | $ | 26 |
| | $ | 627 |
| Additions for tax positions of prior years | — |
| | 601 |
| | — |
| Reductions for tax positions of prior years | (218 | ) | | — |
| | — |
| Balance—end of year | $ | 26 |
| | $ | 627 |
| | $ | 627 |
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| Schedule of income tax rate reconciliation |
Income tax (benefit) expense for the years ended December 2011, 2012, and 2013, differs from the expected income tax (benefit) expense calculated using the statutory U.S. Federal income tax rate as follows (dollars in thousands): | | | | | | | | | | | | | | | | | | | | | | | 2011 | | 2012 | | 2013 | Federal income tax (benefit) expense at statutory rate | $ | 1,332 |
| | 34 | % | | $ | 1,895 |
| | 34 | % | | $ | (320 | ) | | (34 | )% | State and local taxes—net of federal benefit | 251 |
| | 6 |
| | 310 |
| | 6 |
| | (75 | ) | | (8 | ) | Foreign taxes | 54 |
| | 1 |
| | 14 |
| | — |
| | (3 | ) | | — |
| Expiration of or changes to federal and state NOLs | (42 | ) | | (1 | ) | | 446 |
| | 8 |
| | — |
| | — |
| Federal research and development credit | — |
| | — |
| | (1,676 | ) | | (30 | ) | | — |
| | — |
| Valuation allowance | (7,959 | ) | | (203 | ) | | — |
| | — |
| | — |
| | — |
| Permanent differences | 349 |
| | 9 |
| | 291 |
| | 5 |
| | 264 |
| | 28 |
| Uncertain tax position current activity | — |
| | — |
| | 586 |
| | 11 |
| | — |
| | — |
| Other | — |
| | — |
| | (102 | ) | | (2 | ) | | — |
| | — |
| Total | $ | (6,015 | ) | | (154 | )% | | $ | 1,764 |
| | 32 | % | | $ | (134 | ) | | (14 | )% |
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