INCOME TAXES	9 Months Ended
Sep. 30, 2013
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 3: INCOME TAXES For the three and nine months ended September 30, 2013, the Company’s effective tax rate was 548.26% and 54.72%, respectively. For the three and nine months ended September 30, 2012, the Company’s effective income tax rate was 42.8% and 11.6%, respectively. For the three and nine months ended September 30, 2013 and 2012, the Company’s effective tax rate was determined based on the estimated annual effective tax rate. The examination of our 2005-2009 tax years by the IRS for U.S. federal tax purposes was settled during the second quarter of 2013. In connection with the audit, the IRS and the Company agreed to a net tax deficiency of $0.8 million and the payment of interest accrued through June 30, 2013 of $0.2 million, without any penalties. The tax payment and related interest were made during the third quarter of 2013. In connection with the settlement of the audit, the Company reclassified amounts owed to the IRS and previously recorded as uncertain tax positions as taxes payable, resulting in a $1.0 million tax benefit through September 30, 2013. Excluding the release of uncertain income tax positions in connection with the settlement of the IRS audit, the effective tax rate for the three and nine months ended September 30, 2013 would have been 1,122.52% and 128.78%. These rates are higher than what would have been expected if the federal statutory income tax rate were applied to income before taxes primarily from the unfavorable differences from foreign operations. On July 11, 2013, the Company was issued an assessment notice from the Busan Custom Office in Korea in the amount of KRW 2,147,034,680 (approximately $1.9 million) resulting from an audit covering fiscal years 2008 through 2012. At September 30, 2013, we have recorded $0.9 million in taxes payable on our consolidated balance sheet related to this assessment, with $0.5 million related to customs charges being recorded as cost of sales and $0.4 million related to surtaxes on customs and VAT being recorded as other expense. An additional amount of approximately $0.7 million is recoverable VAT, which has no effect on the Company’s statement of operations. The amounts being accrued are based on our current estimate of the possible outcome of our appeal of the assessment through the administrative review processes. There are other ongoing income tax audits in various international jurisdictions that are not material to our financial statements.

NOTE 3: INCOME TAXES

For the three and nine months ended September 30, 2013, the Company’s effective tax rate was 548.26% and 54.72%, respectively. For the three and nine months ended September 30, 2012, the Company’s effective income tax rate was 42.8% and 11.6%, respectively. For the three and nine months ended September 30, 2013 and 2012, the Company’s effective tax rate was determined based on the estimated annual effective tax rate.

The examination of our 2005-2009 tax years by the IRS for U.S. federal tax purposes was settled during the second quarter of 2013. In connection with the audit, the IRS and the Company agreed to a net tax deficiency of $0.8 million and the payment of interest accrued through June 30, 2013 of $0.2 million, without any penalties. The tax payment and related interest were made during the third quarter of 2013. In connection with the settlement of the audit, the Company reclassified amounts owed to the IRS and previously recorded as uncertain tax positions as taxes payable, resulting in a $1.0 million tax benefit through September 30, 2013.

Excluding the release of uncertain income tax positions in connection with the settlement of the IRS audit, the effective tax rate for the three and nine months ended September 30, 2013 would have been 1,122.52% and 128.78%. These rates are higher than what would have been expected if the federal statutory income tax rate were applied to income before taxes primarily from the unfavorable differences from foreign operations.

On July 11, 2013, the Company was issued an assessment notice from the Busan Custom Office in Korea in the amount of KRW 2,147,034,680 (approximately $1.9 million) resulting from an audit covering fiscal years 2008 through 2012. At September 30, 2013, we have recorded $0.9 million in taxes payable on our consolidated balance sheet related to this assessment, with $0.5 million related to customs charges being recorded as cost of sales and $0.4 million related to surtaxes on customs and VAT being recorded as other expense. An additional amount of approximately $0.7 million is recoverable VAT, which has no effect on the Company’s statement of operations. The amounts being accrued are based on our current estimate of the possible outcome of our appeal of the assessment through the administrative review processes.

There are other ongoing income tax audits in various international jurisdictions that are not material to our financial statements.