Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Summary of Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s unrecognized tax benefits (in thousands):

	December 31,
	2013		2012
Beginning balance of unrecognized tax benefits	$	714	$	678
Gross increases based on tax positions related to current year	185		36
Gross increases based on tax positions related to prior year	—		—
Settlements with taxing authorities	—		—
Expiration of statute of limitations	—		—
Ending balance of unrecognized tax benefits	$	899	$	714

Reconciliation of Income Tax to Expense (Benefit)

The reconciliation of income tax computed at the Federal statutory tax rate to the expense (benefit) for income taxes is as follows (in thousands):

	December 31,
	2013			2012			2011
Tax at statutory rate	$	(27,491	)	$	(16,109	)	$	(28,530	)
State taxes, net of federal benefit	(1,821		)	(1,580		)	(2,780		)
Change in valuation allowance	22,602			21,990			(16,807		)
Section 382 limitation	—			—			45,728
Permanent Interest Disallowed	7,197			(4,466		)	(70		)
Credits and other	(487		)	170			2,450
	$	—		$	5		$	(9	)

Schedule of Deferred Tax Assets

The components of the deferred tax assets are as follows (in thousands):

	December 31,
	2013			2012
Deferred tax assets:
Net operating losses	$	80,388		$	61,739
Capitalized research and development	8,172			8,903
Accrued expenses	3,263			3,707
Research and development credits	2,010			1,237
Accrued product returns	2,029			1,087
Inventory reserve and UNICAP	660			688
Depreciation and amortization	1,691			645
Other, net	4,736			2,341
Total deferred tax assets	102,949			80,347
Less valuation allowance	(102,949		)	(80,347		)
Net deferred tax assets	$	—		$	—