Income Taxes	9 Months Ended
Sep. 30, 2013
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes Our income tax expense of $12.2 million for the three months ended September 30, 2013, primarily reflects $6.6 million of expense related to income taxes at certain of our foreign operations and foreign withholding taxes, $2.8 million of expense for the revaluation of certain deferred taxes resulting from the approval of a tax incentive in Korea and a $2.8 million addition to our unrecognized tax benefits related to the characterization of a deduction in a foreign jurisdiction. Our income tax expense also reflects income taxed in foreign jurisdictions where we benefit from tax holidays. Our income tax expense of $6.0 million for the nine months ended September 30, 2013, primarily reflects $16.2 million of expense related to income taxes at certain of our foreign operations and foreign withholding taxes, $2.8 million of expense for the revaluation of certain deferred taxes resulting from the approval of a tax incentive in Korea and a $2.8 million addition to our unrecognized tax benefits related to the characterization of a deduction in a foreign jurisdiction. These income tax expense items were partially offset by a $9.2 million benefit for the reversal of a deferred tax liability associated with the undistributed earnings from our investment in J-Devices Corporation (“J-Devices”) and by a $6.6 million release of a valuation allowance on deferred tax assets at one of our foreign jurisdictions. At September 30, 2013, we had U.S. net operating loss carryforwards totaling $341.3 million, which expire at various times through 2033. Additionally, at September 30, 2013, we had $40.2 million of non-U.S. net operating loss carryforwards, which expire at various times through 2019. We maintain a valuation allowance on all of our U.S. net deferred tax assets, including our net operating loss carryforwards. We also have valuation allowances on deferred tax assets in certain foreign jurisdictions. Such valuation allowances are released as the related tax benefits are realized or when sufficient net positive evidence exists to conclude that it is more likely than not that the deferred tax assets will be realized. Our gross unrecognized tax benefits increased from $8.2 million at December 31, 2012, to $11.9 million as of September 30, 2013, primarily because of a $1.6 million addition related to the application of a law change in a foreign jurisdiction, a $2.8 million addition related to the characterization of a deduction in a foreign jurisdiction and a $0.8 million addition related to revenue attribution in a foreign jurisdiction. The additions were partially offset by $1.5 million of net reductions related to the settlement of contested prior year deductions in a foreign jurisdiction. At September 30, 2013, all of our unrecognized tax benefits would reduce our effective tax rate, if recognized. Our unrecognized tax benefits are subject to change as examinations of tax years are completed. Tax return examinations involve uncertainties, and there can be no assurances that the outcome of examinations will be favorable.

Income Taxes

9 Months Ended

Sep. 30, 2013

5. Income Taxes

Our income tax expense of $12.2 million for the three months ended September 30, 2013, primarily reflects $6.6 million of expense related to income taxes at certain of our foreign operations and foreign withholding taxes, $2.8 million of expense for the revaluation of certain deferred taxes resulting from the approval of a tax incentive in Korea and a $2.8 million addition to our unrecognized tax benefits related to the characterization of a deduction in a foreign jurisdiction. Our income tax expense also reflects income taxed in foreign jurisdictions where we benefit from tax holidays.

Our income tax expense of $6.0 million for the nine months ended September 30, 2013, primarily reflects $16.2 million of expense related to income taxes at certain of our foreign operations and foreign withholding taxes, $2.8 million of expense for the revaluation of certain deferred taxes resulting from the approval of a tax incentive in Korea and a $2.8 million addition to our unrecognized tax benefits related to the characterization of a deduction in a foreign jurisdiction. These income tax expense items were partially offset by a $9.2 million benefit for the reversal of a deferred tax liability associated with the undistributed earnings from our investment in J-Devices Corporation (“J-Devices”) and by a $6.6 million release of a valuation allowance on deferred tax assets at one of our foreign jurisdictions.

At September 30, 2013, we had U.S. net operating loss carryforwards totaling $341.3 million, which expire at various times through 2033. Additionally, at September 30, 2013, we had $40.2 million of non-U.S. net operating loss carryforwards, which expire at various times through 2019.

We maintain a valuation allowance on all of our U.S. net deferred tax assets, including our net operating loss carryforwards. We also have valuation allowances on deferred tax assets in certain foreign jurisdictions. Such valuation allowances are released as the related tax benefits are realized or when sufficient net positive evidence exists to conclude that it is more likely than not that the deferred tax assets will be realized.

Our gross unrecognized tax benefits increased from $8.2 million at December 31, 2012, to $11.9 million as of September 30, 2013, primarily because of a $1.6 million addition related to the application of a law change in a foreign jurisdiction, a $2.8 million addition related to the characterization of a deduction in a foreign jurisdiction and a $0.8 million addition related to revenue attribution in a foreign jurisdiction. The additions were partially offset by $1.5 million of net reductions related to the settlement of contested prior year deductions in a foreign jurisdiction. At September 30, 2013, all of our unrecognized tax benefits would reduce our effective tax rate, if recognized. Our unrecognized tax benefits are subject to change as examinations of tax years are completed. Tax return examinations involve uncertainties, and there can be no assurances that the outcome of examinations will be favorable.