Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Components of Income (Loss) from Continuing Operations

Components of the Company’s income (loss) from continuing operations before income taxes are as follows (in thousands):

	Year Ended December 31,
	2014			2013			2012
Income (loss) from continuing operations before income taxes:
Canadian	$	(20,212	)	$	(5,366	)	$	(5,199	)
U.S.		(9,661	)		12,838			18,987
Other		11,958			8,705			2,914
Total	$	(17,915	)	$	16,177		$	16,702

Components of Income Tax Provision (Benefit)

Components of the Company’s income tax provision (benefit) are as follows (in thousands):

	Year Ended December 31,
	2014			2013		2012
Current
Canadian	$	175		$	—	$	—
U.S.		3,615			1,662		3,560
Other		1,940			652		2,275
		5,730			2,314		5,835
Deferred
Canadian		—			—		—
U.S.		(6,731	)		2,206		(14,467	)
Other		(5	)		1,680		(2,963	)
		(6,736	)		3,886		(17,430	)
Total	$	(1,006	)	$	6,200	$	(11,595	)

Reconciliation of Statutory Canadian Income Tax rate to Effective Rate

The reconciliation of the statutory Canadian income tax rate to the effective rate related to income from continuing operations before income taxes is as follows (in thousands, except percentage data):

	Year Ended December 31,
	2014			2013			2012
Statutory Canadian tax rate		27.00	%		26.00	%		25.00	%
Expected income tax provision at statutory Canadian tax rate	$	(4,837	)	$	4,206		$	4,176
International tax rate differences		(1,132	)		156			1,863
Permanent differences		(88	)		106			227
Change in valuation allowance		4,809			(3,076	)		(17,564	)
Prior year provision to return differences		962			(312	)		37
Net operating loss expirations		—			4,538			—
Statutory tax rate change		(13	)		354			316
Uncertain tax positions		134			259			(4,093	)
Tax credits		(1,678	)		(938	)		—
State income taxes, net		(271	)		148			478
IRS audit		241			680			1,846
Withholding and other taxes		421			321			488
Other		116			(242	)		631
Goodwill impairment		330			—			—
Reported income tax provision (benefit)	$	(1,006	)	$	6,200		$	(11,595	)
Effective tax rate		5.6	%		38.3	%		(69.4	)%

Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2014 and 2013 are as follows (in thousands):

	December 31,
	2014			2013
Deferred tax assets
Losses & IRC Section 163(j) carryforwards	$	12,742		$	16,059
Compensation related deductions		3,749			2,649
Tax credits		3,502			3,817
Restructuring related liabilities		64			406
Inventory		4,495			4,939
Depreciation		683			938
Amortization		—			—
Warranty		876			888
Other		2,206			824
Total deferred tax assets		28,317			30,520
Valuation allowance for deferred tax assets		(14,495	)		(11,534	)
Net deferred income tax assets	$	13,822		$	18,986
Deferred tax liabilities
Equity investment	$	(1,594	)	$	(1,025	)
Depreciation		(341	)		(583	)
Amortization		(36	)		(11,417	)
Unrealized currency gain/loss		(2,595	)		(983	)
Other		(525	)		(326	)
Total deferred tax liabilities	$	(5,091	)	$	(14,334	)
Net deferred income tax assets (liabilities)	$	8,731		$	4,652

Reconciliation of Total Amounts of Unrecognized Tax Benefits

The reconciliation of the total amounts of unrecognized tax benefits is as follows (in thousands):

Balance at December 31, 2011	$	7,284
Additions based on tax positions related to the current year		2,618
Additions for tax positions of prior years		1,422
Reductions for tax positions of prior years		(481	)
Reductions to tax positions resulting from a lapse of the applicable statute of limitations		(254	)
Settlements with taxation authorities		(3,035	)
Balance at December 31, 2012		7,554
Additions based on tax positions related to the current year		508
Additions for tax positions of prior years		1,475
Reductions for tax positions of prior years		(1,888	)
Reductions to tax positions resulting from a lapse of the applicable statute of limitations		(575	)
Balance at December 31, 2013		7,074
Additions based on tax positions related to the current year		1,180
Additions for tax positions of prior years		2,601
Reductions for tax positions of current years		(2,404	)
Reductions to tax positions resulting from a lapse of the applicable statute of limitations		(2,177	)
Balance at December 31, 2014	$	6,274

Income Tax Returns to be Reviewed

The Company’s income tax returns may be reviewed in the following countries for the following periods under the appropriate statute of limitations:

United States	2009 -  Present
Canada	2007 -  Present
United Kingdom	2013 -  Present
China	2011 -  Present
Japan	2009 -  Present
Germany	2008 -  Present
Netherlands	2009 -  Present