Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

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,
	2012		2011
Beginning balance of unrecognized tax benefits	$	678	$	562
Gross increases based on tax positions related to current year	36		116
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	$	714	$	678

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,
	2012			2011			2010
Tax at statutory rate	$	(16,109	)	$	(28,530	)	$	(25,008	)
State taxes, net of federal benefit	(1,580		)	(2,780		)	(2,953		)
Change in valuation allowance	21,990			(16,807		)	27,968
Section 382 limitation	—			45,728			—
Permanent Interest Disallowed	(4,466		)	(70		)	526
Credits and other	170			2,450			(523		)
	$	5		$	(9	)	$	10

Schedule of Deferred Tax Assets

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

	December 31,
	2012			2011
Deferred tax assets:
Net operating losses	$	61,739		$	38,357
Capitalized research and development	8,903			7,901
Accrued expenses	3,707			3,728
Research and development credits	1,237			1,078
Accrued product returns	1,087			916
Inventory reserve and UNICAP	688			983
Depreciation and amortization	645			824
Deferred revenue	—			3,169
Other, net	2,341			1,403
Total deferred tax assets	80,347			58,359
Less valuation allowance	(80,347		)	(58,359		)
Net deferred tax assets	$	—		$	—