Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) for the year ended December 31, 2012 consists of the following:



		2012
Current:
	Federal
	State	$	4,308
	Total current tax expense (benefit)	4,308
Deferred:
	Federal	(300,319		)
	State	(39,837		)
	Total deferred tax expense (benefit)	(340,156		)
Total income tax expense (benefit)		$	(335,848	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the U.S. statutory income tax rate to the Company's effective income tax rate is as follows:



	2012
U.S. federal statutory tax rate	35.0	%
State and local income taxes	5.4	%
Change in state effective rate	5.4	%
Other non-deductible and permanent differences	2.8	%
Reclassification of net operating losses related to exercises of stock options	9.3	%
Provision (benefit) attributable to valuation allowances	(139.0	)%
Effective income tax rate	(81.1	)%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows:



	As of December 31,
	2012			2011
Deferred tax assets:
Net operating loss carry-forward	$	77,119		$	282,480
Fixed assets	1,380			14,847
Deferred revenue	99,659			120,490
Deferred compensation	53,367			47,092
Income tax credit carry-forwards	71,164			67,734
Capitalized research and development costs	24,437			31,371
Other	23,511			15,956
	350,637			579,970

Deferred tax liabilities:
Accruals	(6,824		)
Convertible senior notes	(1,171		)	(1,428		)
	(7,995		)	(1,428		)

Net deferred tax assets	342,642			578,542
Valuation allowance	(2,486		)	(578,542		)
	$	340,156		$	—

Schedule Of Unrecognized Tax Benefits Roll Forward

The following table summarizes the gross amounts of unrecognized tax benefits, without regard to reduction in tax liabilities or additions to deferred tax assets and liabilities if such unrecognized tax benefits were settled. The amount, if recognized, that would impact the effective tax rate is $8.4 million, $4.2 million, and $12.0 million as of December 31, 2012, 2011, and 2010, respectively.



	2012		2011			2010
Balance as of January 1	$	5,596	$	12,819
Gross increases related to current year tax positions	1,873		2,192			$	3,550
Gross increases related to prior year tax positions	3,805					9,269
Gross decrease due to settlements and lapse of statue of limitations			(9,415		)
Balance as of December 31	$	11,274	$	5,596		$	12,819