INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Components of consolidated loss before income taxes

The following table summarizes the U.S. and foreign components of consolidated income (loss) before income taxes (in thousands):

	Year Ended December 31,
	2015			2014			2013
Income (loss) before income taxes:
U.S.	$	11,156		$	(1,992	)	$	(11,240	)
Foreign	(310		)	(1,606		)	(3,926		)
Income (loss) before income taxes	$	10,846		$	(3,598	)	$	(15,166	)

Provision (benefit) for income taxes

The provision for income taxes consisted of the following (in thousands):

	Year Ended December 31,
	2015			2014			2013
Provision for income taxes:
Current:
Federal	$	—		$	(151	)	$	—
State	(261		)	(91		)	(383		)
Foreign	1,456			1,663			2,652
Subtotal	1,195			1,421			2,269
Deferred:
Federal	$	—		—			$	(268	)
State	—			—			(21		)
Foreign	(462		)	(1,185		)	(819		)
Subtotal	(462		)	(1,185		)	(1,108		)
Income tax provision	$	733		$	236		$	1,161

Difference between the provision (benefit) for income taxes and the amount computed by federal statutory income tax rate

The difference between the provision for income taxes and the amount computed by applying the federal statutory income tax rate (35%) to loss before taxes from continuing operations is explained as follows (in thousands):

	Year Ended December 31,
	2015			2014			2013
Tax at federal statutory rate	$	3,796		$	(1,259	)	$	(5,308	)
State taxes, net	1,246			(1,285		)	(1,289		)
Non-deductible stock compensation	1,252			1,065			327
Foreign rate differential	1,078			1,567			3,245
Research credits	(741		)	(548		)	(930		)
Change in valuation allowance	(6,050		)	556			4,961
Other	152			140			155
Income tax provision	$	733		$	236		$	1,161

Significant components of the deferred tax assets and liabilities

:

	December 31,
	2015			2014
Deferred tax assets:
Net operating loss carryforwards	$	49,313		$	61,308
Tax credit carryforwards	60,524			56,575
Deferred revenue	1,036			1,849
Capitalized research and development costs	497			245
Intangibles	15,380			17,474
Share-based compensation	5,049			4,371
Accrued compensation	5,472			4,625
Accrued warranty	474			347
Inventory reserves	6,501			7,224
Reserves and other	8,239			7,178
Depreciation and amortization	5,202			6,080
Other, net	4,255			9,463
Total deferred tax assets	161,942			176,739
Valuation allowance for deferred tax assets	(126,252		)	(137,957		)
Net deferred tax assets	35,690			38,782
Net deferred tax liabilities:
Acquired intangible assets	(29,587		)	(33,735		)
Acquired tangible assets	—			(78		)
Cancellation of debt	(5,854		)	(7,701		)
Foreign earnings	(4,520		)	(2,734		)
Other, net	(1,457		)	(1,471		)
Total deferred tax liabilities	(41,418		)	(45,719		)
Net deferred tax liabilities	$	(5,728	)	$	(6,937	)

Unrecognized tax benefits

The following table presents the Company's total amount of gross unrecognized tax benefits (in thousands):

	2015			2014			2013
Unrecognized tax benefits, beginning of year	$	21,914		$	22,372		$	20,413
Additions for tax positions of prior years	4,465			1,025			2,003
Additions for tax positions of current year	2,164			778			718
Decreases for tax positions of prior years	(849		)	(1,808		)	(5		)
Settlements	(354		)	—			—
Lapse in statute of limitations	(331		)	(453		)	(757		)
Impact of foreign currency, other	(85		)	—			—
Unrecognized tax benefits, end of year	$	26,924		$	21,914		$	22,372