DTS 10-Q/A 9 Mar 15 2014 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 03, 2014
Document and Entity Information
Entity Registrant Name	DTS, INC.
Entity Central Index Key	1226308
Document Type	10-Q/A
Document Period End Date	30-Sep-14
Amendment Flag	TRUE
Amendment Description	As used in this Amendment No. 1 to Form 10-Q for the quarter ended September 30, 2014 (the "Form 10-Q/A"), the terms "Company," "our," "us", or "we" refer to DTS, Inc., a Delaware corporation and its consolidated subsidiaries. This Form 10-Q/A amends our Quarterly Report on Form 10-Q for the quarter ended September 30, 2014, as originally filed with the Securities and Exchange Commission (the "SEC") on November 10, 2014 (the "Original Filing"). This Form 10-Q/A is being filed to restate our unaudited condensed consolidated financial statements as of and for the nine months ended September 30, 2014 and to make corresponding revisions to certain disclosures in the Original Filing. The restatement is the result of an understatement of income tax benefit due to the inadvertent omission of certain foreign tax credits in the provision (benefit) for income taxes in the unaudited financial statements, relating to the Company's special one-time transfer of certain Japan and Taiwan intellectual property (IP) licensing rights to the US on January 1, 2014. This transaction was initiated to improve US profitability and cash flow, and reduce the future consolidated effective tax rate excluding discrete items, in part by optimizing the use of certain foreign withholding taxes as credits. Due to the complexity of this transaction, the Company engaged teams of accounting, tax and legal professionals with relevant expertise in global IP, legal and tax structures. In particular, a leading global accounting firm was selected for its expertise in specific areas of international taxation to assist in the planning and execution of the transaction, as well as the review of the quarterly and annual income tax provisions for 2014. During the audit of the Company's income tax provision for the year ended December 31, 2014, it was discovered that certain foreign tax credits available to the Company as a result of the special one-time transfer had been inadvertently excluded from the first quarter income tax provision. The correction of this misstatement as of and for the nine months ended September 30, 2014 is an $8.7 million increase in the benefit for income taxes, a $3.4 million decrease in income taxes receivable, a $14.5 million increase in current deferred income tax assets, a $1.5 million decrease in non-current deferred income tax assets, and a $0.9 million increase in other long-term liabilities. The impacts of this correction are reflected within this Form 10-Q/A and are further described in Note 12, "Restatement." This Form 10-Q/A amends and restates in its entirety each section of the Original Filing impacted as a result of the restatement, but each section that has been restated has been updated solely to reflect the changes described in Note 12. This Form 10-Q/A has not been updated to reflect events occurring after October 11, 2014, the date of the Original Filing. Therefore, this Form 10-Q/A should be read in conjunction with filings we have made with the SEC subsequent to October 11, 2014.
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		17,186,059
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$81,515	$66,025
Short-term investments	5,006	5,004
Accounts receivable, net of allowance for doubtful accounts of $48 and $1,388 at September 30, 2014 and December 31, 2013, respectively	20,615	11,637
Deferred income taxes	23,585	5,787
Prepaid expenses and other current assets	3,414	5,480
Income taxes receivable	3,573	2,826
Total current assets	137,708	96,759
Property and equipment, net	27,872	30,116
Intangible assets, net	48,713	50,225
Goodwill	50,374	48,418
Deferred income taxes	12,326	11,667
Other long-term assets	1,873	4,613
Total assets	278,866	241,798
Current liabilities:
Accounts payable	3,379	2,802
Accrued expenses	14,105	12,142
Deferred revenue	12,508	10,262
Total current liabilities	29,992	25,206
Long-term debt	30,000	30,000
Other long-term liabilities	9,128	3,480
Commitments and contingencies (Note 7)
Stockholders' equity:
Preferred stock-$0.0001 par value, 5,000 shares authorized at September 30, 2014 and December 31, 2013; no shares issued and outstanding
Common stock-$0.0001 par value, 70,000 shares authorized at September 30, 2014 and December 31, 2013; 21,214 and 20,972 shares issued at September 30, 2014 and December 31, 2013, respectively; 17,147 and 17,279 shares outstanding at September 30, 2014 and December 31, 2013, respectively	3	3
Additional paid-in capital	233,859	224,971
Treasury stock, at cost-4,067 and 3,693 shares at September 30, 2014 and December 31, 2013, respectively	-92,184	-84,689
Accumulated other comprehensive income	793	747
Retained earnings	67,275	42,080
Total stockholders' equity	209,746	183,112
Total liabilities and stockholders' equity	$278,866	$241,798

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Per Share data, unless otherwise specified
CONDENSED CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowance for doubtful accounts (in dollars)	$48	$1,388
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	5,000	5,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	70,000	70,000
Common stock, shares issued	21,214	20,972
Common stock, shares outstanding	17,147	17,279
Treasury stock, shares	4,067	3,693

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Revenue	$35,676	$28,159	$108,700	$88,075
Cost of revenue	3,302	2,433	8,093	7,167
Gross profit	32,374	25,726	100,607	80,908
Operating expenses:
Selling, general and administrative	18,712	18,784	60,013	59,223
Research and development	9,092	7,490	27,098	23,011
Change in fair value of contingent consideration	200	-5,300	300	-5,300
Impairment of intangible assets		2,820		2,820
Total operating expenses	28,004	23,794	87,411	79,754
Operating income	4,370	1,932	13,196	1,154
Interest and other expense, net	-149	-27	-132	-446
Income before income taxes	4,221	1,905	13,064	708
Provision (benefit) for income taxes	352	-83	-12,131	2,279
Net income (loss)	$3,869	$1,988	$25,195	($1,571)
Net income (loss) per common share:
Basic (in dollars per share)	$0.23	$0.11	$1.47	($0.09)
Diluted (in dollars per share)	$0.22	$0.11	$1.45	($0.09)
Weighted average shares outstanding:
Basic (in shares)	17,126	18,191	17,149	18,239
Diluted (in shares)	17,418	18,445	17,392	18,239

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Net income (loss)	$3,869	$1,988	$25,195	($1,571)
Other comprehensive income, net of tax:
Foreign currency translation adjustments		17		84
Other	2	1	46
Total comprehensive income (loss)	$3,871	$2,006	$25,241	($1,487)

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income (loss)	$25,195	($1,571)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	10,826	11,710
Stock-based compensation charges	8,062	8,774
Deferred income taxes	-19,189	-3,241
Tax shortfalls from stockbased awards	-654	-333
Excess tax benefits from stock-based awards	-20	-48
Change in fair value of contingent consideration	300	-5,300
Impairment of intangible assets		2,820
Other	-122	562
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable	-8,544	2,544
Prepaid expenses and other assets	1,469	170
Accounts payable, accrued expenses and other liabilities	3,321	-4,614
Deferred revenue	2,140	1,558
Income taxes receivable	2,993	1,994
Net cash provided by operating activities	25,777	15,025
Cash flows from investing activities:
Purchases of available-for-sale investments		-5,014
Maturities of available-for-sale investments		16,684
Cash paid for business acquisitions	-3,200
Sale of other assets	725
Purchases of property and equipment	-1,242	-2,322
Purchases of intangible assets	-575	-816
Net cash provided by (used in) investing activities	-4,292	8,532
Cash flows from financing activities:
Proceeds from long-term borrowings	30,000
Repayment of long-term borrowings	-30,000
Proceeds from the issuance of common stock under stock-based compensation plans	2,245	1,472
Repurchases and retirement of common stock for restricted stock tax withholdings	-765	-904
Excess tax benefits from stock-based awards	20	48
Purchases of treasury stock	-7,495	-8,418
Net cash used in financing activities	-5,995	-7,802
Net change in cash and cash equivalents	15,490	15,755
Cash and cash equivalents, beginning of period	66,025	57,831
Cash and cash equivalents, end of period	$81,515	$73,586

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Basis of Presentation
Basis of Presentation	Note 1—Basis of Presentation
	The accompanying unaudited consolidated financial statements of DTS, Inc. (the "Company") have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by US GAAP for complete financial statements. In the opinion of management, the unaudited consolidated financial statements reflect all adjustments considered necessary for a fair statement of the Company's financial position at September 30, 2014, and the results of operations and cash flows for the periods presented. All significant intercompany transactions have been eliminated in consolidation. Operating results for interim periods are not necessarily indicative of the results that may be expected for the full year. The information included in this Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2013, filed with the Securities and Exchange Commission on March 20, 2014.
	The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates.
	On August 14, 2014, the Company acquired substantially all of the assets of Manzanita Systems, Inc. This asset purchase was accounted for using the acquisition method of accounting. The preliminary allocation of the purchase price, which the Company considers to be immaterial to the consolidated financial statements, was based on estimates and valuations. The final allocation of the purchase price is expected to be completed as soon as practicable, but no later than one year from the date of acquisition.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2014
Recent Accounting Pronouncements
Recent Accounting Pronouncements	Note 2—Recent Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2013-11, "Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists". This ASU provides guidance regarding when an unrecognized tax benefit should be classified as a reduction to a deferred tax asset or when it should be classified as a liability. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company fully adopted this ASU in the first quarter of 2014. As of September 30, 2014, the Company has presented $4,958 of unrecognized tax benefits as a reduction to deferred tax assets on the consolidated balance sheet.
	In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)". This ASU outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. For public entities, this ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. Entities have the option of applying either a full retrospective approach or a modified approach to adopt the ASU. The Company is evaluating the potential impact of adoption of this ASU on its consolidated financial statements.

Cash_Cash_Equivalents_and_Inve

Cash, Cash Equivalents and Investments	9 Months Ended
	Sep. 30, 2014
Cash, Cash Equivalents and Investments
Cash, Cash Equivalents and Investments	Note 3—Cash, Cash Equivalents and Investments
	Cash, cash equivalents and investments, classified as available-for-sale, consist of the following:
		As of		As of
		September 30,		December 31,
		2014		2013
	Cash and cash equivalents:
	Cash	$	28,014	$	26,374
	Money market accounts		53,501		39,651
	Total cash and cash equivalents	$	81,515	$	66,025
	Short-term investments:
	U.S. government and agency securities	$	5,006	$	5,004
	Total short-term investments	$	5,006	$	5,004
	The Company had no material gross realized or unrealized holding gains or losses from its investments for the periods presented within this quarterly report. The contractual maturities of investments as of September 30, 2014 were all due within one year.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2014
Fair Value Measurements
Fair Value Measurements	Note 4—Fair Value Measurements
	The Company's investments are required to be measured and recorded at fair value on a recurring basis. The Company's contingent consideration related to its acquisition of assets from Phorus, Inc. and Phorus, LLC (collectively "Phorus") is also measured and recorded at fair value on a recurring basis until it can be determined whether or not any future payments will be made. Increases or decreases in the fair value of contingent consideration can result from accretion of the liability due to the passage of time, changes in the timing and amount of revenue estimates, changes in discount rates, or payments.
	The Company obtained the fair value of its available-for-sale securities, which are not in active markets, from a third-party professional pricing service using quoted market prices for identical or comparable instruments, rather than direct observations of quoted prices in active markets. The Company's professional pricing service gathers observable inputs for all of its fixed income securities from a variety of industry data providers (e.g., large custodial institutions) and other third-party sources. Once the observable inputs are gathered, all data points are considered and the fair value is determined. The Company validates the quoted market prices provided by its primary pricing service by comparing their assessment of the fair values against the fair values provided by its investment managers. The Company's investment managers use similar techniques to its professional pricing service to derive pricing as described above. As all significant inputs were observable, derived from observable information in the marketplace or supported by observable levels at which transactions are executed in the marketplace, the Company has classified its available-for-sale securities within Level 2 of the fair value hierarchy.
	The Company classifies the fair value of the contingent consideration liability within Level 3 of the fair value hierarchy, as the fair value is based upon unobservable inputs supported by little or no market activity. As of September 30, 2014, the Company measured the fair value of contingent consideration using an income approach, based on an analysis of projected cash flows using a discount rate of 15%. The Company estimated the fair value of the contingent consideration to be $1,300 as of September 30, 2014, and accordingly recognized $200 and $300 for the three and nine months ended September 30, 2014, respectively, within operating expenses in the consolidated statements of operations. Considerable judgment is required in the assumptions used in fair value measurements. Accordingly, use of different assumptions, such as significant increases or decreases in estimated revenues, cash flows or the discount rate, could result in materially different fair value estimates. For additional information, refer to Note 7 "Commitments and Contingencies".
	The Company's financial assets and liabilities, measured at fair value on a recurring basis, were as follows:
						Fair Value Measurements
	Assets (Liabilities)		Total			Quoted		Significant		Significant
						Prices in		Other		Unobservable
						Active		Observable		Inputs
						Markets for		Inputs		(Level 3)
						Identical		(Level 2)
						Assets
						(Level 1)
	As of September 30, 2014
	U.S. government and agency securities		$	5,006		$	—	$	5,006	$	—
	Contingent consideration(1)		$	(1,300	)	$	—	$	—	$	(1,300	)
	As of December 31, 2013
	U.S. government and agency securities		$	5,004		$	—	$	5,004	$	—
	Contingent consideration(2)		$	(1,000	)	$	—	$	—	$	(1,000	)
	-1	As of September 30, 2014, $500 and $800 were classified in accrued expenses and other long-term liabilities, respectively, on the consolidated balance sheet.
	-2	As of December 31, 2013, $400 and $600 were classified in accrued expenses and other long-term liabilities, respectively, on the consolidated balance sheet.

Goodwill_and_Other_Intangible_

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2014
Goodwill and Other Intangible Assets
Goodwill and Other Intangible Assets	Note 5—Goodwill and Other Intangible Assets
	The changes in the Company's goodwill were:
	Balance at December 31, 2013	$	48,418
	Increase related to business acquisitions		1,956
	Balance at September 30, 2014	$	50,374
	The Company's other intangible assets were:
				As of September 30, 2014							As of December 31, 2013
		Weighted
		Average
		Life
		(Years)		Gross		Accumulated			Net		Gross		Accumulated			Net
				Amount		Amortization			Carrying		Amount		Amortization			Carrying
									Amount							Amount
	Existing technology		6	$	18,483	$	(9,911	)	$	8,572	$	16,763	$	(8,193	)	$	8,570
	Customer relationships		8		45,801		(13,084	)		32,717		45,590		(8,792	)		36,798
	Non-compete		2		492		(388	)		104		384		(350	)		34
	Tradename		5		3,260		(1,428	)		1,832		3,000		(1,002	)		1,998
	Patents		5		3,334		(1,164	)		2,170		3,036		(953	)		2,083
	Trademarks		10		756		(344	)		412		669		(297	)		372
	Contractual Rights		5		3,950		(1,044	)		2,906		—		—			—
	Total amortizable intangible assets				76,076		(27,363	)		48,713		69,442		(19,587	)		49,855
	IPR&D				—		—			—		370		—			370
	Total other intangible assets			$	76,076	$	(27,363	)	$	48,713	$	69,812	$	(19,587	)	$	50,225
	The Company capitalizes amounts due or paid under certain contractual rights arrangements and amortizes the amounts over their expected useful lives, which is generally five years. The associated amortization expense has been included in cost of revenue in the consolidated statements of operations. As of December 31, 2013, these assets amounted to $3,330, net of accumulated amortization of $620. Of this net amount, $662 was included in prepaid expenses and other current assets and $2,668 was included in other long-term assets in the consolidated balance sheet as of December 31, 2013. As of September 30, 2014, the Company reclassified the balances of these assets to intangible assets. Future amounts due or paid under these arrangements will be capitalized as intangible assets and reflected as investing activities in the Company's consolidated statements of cash flows.
	Amortization of intangible assets included in the Company's consolidated statements of operations was:
		For the Three				For the Nine
		Months Ended				Months Ended
		September 30,				September 30,
		2014		2013		2014			2013
	Cost of revenue	$	2,200	$	2,267	$	6,497		$	6,705
	Operating expenses		134		274		776			788
	Total amortization of intangible assets	$	2,334	$	2,541	$	7,273		$	7,493
	The Company expects the future amortization of intangible assets held at September 30, 2014 to be as follows:
	Years Ending December 31,	Estimated
		Amortization
		Expense
	2014 (remaining 3 months)	$	2,622
	2015		10,477
	2016		9,756
	2017		9,250
	2018		7,357
	2019 and thereafter		9,251
	Total	$	48,713

Longterm_Debt

Long-term Debt	9 Months Ended
	Sep. 30, 2014
Long-term Debt
Long-term Debt
	Note 6—Long-term Debt
	On September 29, 2014, the Company entered into a Credit Agreement (the "Credit Agreement") with Wells Fargo Bank, National Association ("Wells Fargo"), together with the other lenders thereunder from time to time (collectively, the "Lenders"). The Credit Agreement provides the Company with (i) a $25,000 secured revolving line of credit (the "Revolver"), with a $1,000 sublimit for the issuance of letters of credit, and (ii) a $25,000 secured term loan (the "Term Loan"). In connection with the Credit Agreement, the Company borrowed $25,000 under the Term Loan and $5,000 under the Revolver, and repaid the $30,000 line of credit under the previously existing loan agreement with MUFG Union Bank, N.A. (formerly known as Union Bank, N.A.). The Revolver and Term Loan will be used to finance permitted acquisitions and for working capital and general corporate purposes.
	Amounts borrowed under the Credit Agreement will bear interest, at the option of the Company, at either (i) LIBOR plus 1.0% or (ii) the higher of (a) the rate of interest most recently announced by Wells Fargo as its prime rate or (b) the Federal Funds Rate plus 0.50%. Pursuant to the Credit Agreement, the Company is required to pay an annual commitment fee on the unused portion of the Revolver of either (i) 0.20%, if an average minimum deposit equal to or greater than $10,000 is held in a Wells Fargo bank account, or (ii) 0.30% otherwise.
	The Company's ability to borrow amounts under the Credit Agreement is conditioned upon its compliance with specified covenants, including certain financial covenants that require the Company to maintain a (i) minimum rolling four quarter adjusted EBITDA of $30,000 for each fiscal quarter ending prior to December 31, 2014, and $32,000 for each fiscal quarter ending after December 31, 2014; and (ii) minimum liquidity amount of $35,000. In addition, the Credit Agreement contains covenants that, among other things, restrict the Company's ability to dispose of property, enter into mergers, acquisitions or other business combination transactions, incur additional indebtedness, grant liens, pay dividends and make certain other restricted payments.
	The Credit Agreement contains customary events of default. All advances under the Revolver will become due and payable on September 29, 2017, or earlier in the event of a default. $5,000 of the principal amount of the Term Loan will become due and payable on October 1, 2015, and $1,250 of the principal amount of the Term Loan will be due and payable in quarterly installments thereafter, with the remaining balance due and payable on September 29, 2017. Upon the occurrence and during the continuance of an event of default, the Lenders may declare all outstanding amounts under the Revolver and the Term Loan immediately due and payable and may terminate commitments to make any additional advances thereunder.
	In connection with the Credit Agreement, the Company and certain of its US subsidiaries entered into a security agreement with Wells Fargo as agent for the Lenders pursuant to which the Company and certain of its US subsidiaries granted the Lenders a first priority perfected security interest in (i) all their respective current and later acquired tangible and intangible assets and certain current and future domestic subsidiaries and (ii) up to 65% of the stock of certain current and future foreign subsidiaries to secure amounts borrowed under the Credit Agreement.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies
Commitments and Contingencies	Note 7—Commitments and Contingencies
	In the normal course of business, the Company makes certain indemnities, commitments and guarantees under which the Company may be required to make payments in relation to certain transactions. These indemnities, commitments and guarantees include, among others, intellectual property indemnities to customers in connection with the sale of products and licensing of technologies, indemnities for liabilities associated with the infringement of other parties' technology based upon the Company's products and technologies, guarantees of timely performance of the Company's obligations, and indemnities to the Company's directors and officers to the maximum extent permitted by law. The duration of these indemnities, commitments and guarantees varies, and in certain cases, is indefinite. The majority of these indemnities, commitments and guarantees do not provide for any limitation of the maximum potential future payments that the Company could be obligated to make. The Company has not recorded a liability for these indemnities, commitments or guarantees in the accompanying consolidated balance sheets, as future payment is currently not probable.
	Under certain existing contractual rights arrangements, the Company may be obligated to pay up to approximately $7,500 over an estimated period of three years if certain milestones are achieved.
	In connection with the acquisition of Phorus, contingent consideration of up to $500 could be due and payable at the end of 2014, and up to $1,000 could be due and payable at the end of 2015.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Taxes
Income Taxes	Note 8—Income Taxes
	The Company's provision (benefit) for income taxes was $352 and $(12,131) for the three and nine months ended September 30, 2014, respectively, and $(83) and $2,279 for the three and nine months ended September 30, 2013, respectively.
	For the three and nine months ended September 30, 2014, the Company's effective tax rate was approximately 8% and (26)%, respectively. The effective tax rate for the three month period differed from the US statutory rate of 35% primarily due to a tax benefit of $366 associated with an increase in the amount of foreign tax credit available to offset the tax associated with a special one-time transfer of certain Japan and Taiwan intellectual property licensing rights transacted on January 1, 2014. The effective tax rate for the nine month period differed from the US statutory rate primarily due to a net tax benefit of $3,876 associated with the transfer of intellectual property licensing rights and a tax benefit of $3,326 associated with the settlement of a federal tax audit.
	As of September 30, 2014 and December 31, 2013, the Company's uncertain tax positions were $10,306 and $9,701, respectively, of which $5,348 and $1,713, respectively, were recorded in other long-term liabilities. The remaining amounts were recorded as a reduction to long-term deferred tax assets, pursuant to ASU 2013-11. The increase in uncertain tax positions was primarily related to the Company's transfer pricing with one of its foreign subsidiaries, the state research and development tax credit, and the California income apportionment methodology. The settlement of the 2009 to 2011 US federal income tax audit with the Internal Revenue Service (IRS) in July 2014 had no material impact on the Company's unrecognized tax benefits. The Company does not expect, or cannot quantify with any practicable certainty, any material increase or decrease to its unrecognized tax benefits within the next twelve months. To the extent that any of the Company's uncertain tax positions are not able to be resolved in a favorable manner, it may have a negative impact on the effective tax rate. Additionally, any settlement may impact the Company's effective tax rate. The Company believes its accruals for uncertain tax positions are adequate for all open years, based on the assessment of many factors including past experience and interpretations of tax law applied to the facts of each matter. Inherent uncertainties exist in estimating accruals for uncertain tax positions due to the progress of income tax audits and changes in tax law, both legislated and concluded through the various jurisdictions' tax court systems.
	The Company may, from time to time, be assessed interest or penalties by major tax jurisdictions, although any such assessments historically have been minimal and immaterial to the Company's financial statements. Interest expense and penalties related to income taxes are included in income tax expense.
	The Company, or one of its subsidiaries, files income tax returns in the US and other foreign jurisdictions. With few exceptions, the Company is no longer subject to US federal income tax examinations by tax authorities for years prior to 2012. The California Franchise Tax Board (FTB) is conducting a state tax examination for the years 2009 and 2010, including certain prior period carryforwards from 2006 to 2008. Significant judgment is required in determining the consolidated provision (benefit) for income taxes as the Company considers its worldwide taxable earnings and the impact of the audit process conducted by various tax authorities. The final outcome of tax audits by any foreign jurisdictions, the IRS, the FTB, and various state governments could differ materially from that which is reflected in the consolidated financial statements.
	Licensing revenue is recognized gross of withholding taxes that are remitted by the Company's licensees directly to their local tax authorities. For the three months ended September 30, 2014 and 2013, withholding taxes were $405 and $1,630, respectively. For the nine months ended September 30, 2014 and 2013, withholding taxes were $2,500 and $4,020, respectively. Withholding taxes were lower in 2014 compared to 2013 due to the transfer of Japan intellectual property licensing rights from Ireland to the US transacted in 2014.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2014
Stock-Based Compensation
Stock-Based Compensation	Note 9—Stock-Based Compensation
	On March 13, 2014, the Compensation Committee of the Company's Board of Directors granted 134 performance-based restricted stock units (PSUs) to certain employees under the DTS, Inc. 2012 Equity Incentive Plan. The PSUs will vest in two equal installments upon achievement of certain internal performance goals, with one-half vesting on February 15, 2016 and the remaining vesting on February 15, 2017, in each case assuming the specified performance goals are achieved and the service conditions are met. The performance goals will be measured as of December 31, 2015. Each PSU represents the contingent right to receive between zero and two shares of the Company's common stock upon vesting, subject to the level of achievement of the specified performance goals. Any portion of the PSUs that do not vest due to performance below the minimum required level for vesting will be forfeited.
	The PSUs had a grant-date fair value of $20.37. The related compensation expense is calculated using the number of shares of common stock expected to vest based on the probability and estimated level of achievement of the performance goals. Compensation expense is recognized over the requisite service period, and will be adjusted in subsequent reporting periods if the assessed probability or estimated level of achievement of the performance goals changes. For the three and nine months ended September 30, 2014, compensation expense for PSUs was $210 and $639, respectively. Considerable judgment is required in assessing the probability and estimated level of achievement of the performance goals. Accordingly, use of different assumptions or estimates could result in materially different compensation expense.
	On August 14, 2014, the Company's Board of Directors adopted the DTS, Inc. 2014 New Employee Incentive Plan (the "2014 Incentive Plan") without stockholder approval pursuant to Rule 5635(c)(4) of the NASDAQ Listing Rules, and reserved 50 shares of common stock for issuance pursuant to the grant of stock-based awards under this plan. As of September 30, 2014, no shares have been granted under the 2014 Incentive Plan.

Net_Income_Loss_Per_Common_Sha

Net Income (Loss) Per Common Share	9 Months Ended
	Sep. 30, 2014
Net Income (Loss) Per Common Share
Net Income (Loss) Per Common Share	Note 10—Net Income (Loss) Per Common Share
	Basic net income (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted net income per common share is calculated by dividing net income by the sum of the weighted average number of common shares outstanding plus the dilutive effect of any unvested restricted stock, outstanding stock options, any unvested PSUs for which the performance conditions have been satisfied at the reporting date, and the Company's employee stock purchase plan (ESPP) using the treasury stock method. Due to the net loss for the nine months ended September 30, 2013, all potential common shares were excluded from the diluted shares outstanding for this period.
	The computation of basic and diluted net income (loss) per common share is as follows:
		For the Three				For the Nine
		Months Ended				Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Numerator:
	Net income (loss)	$	3,869	$	1,988	$	16,459	$	(1,571	)
	Denominator:
	Weighted average shares outstanding		17,126		18,191		17,149		18,239
	Effect of dilutive securities:
	Common stock options		190		174		158		—
	Restricted stock		87		63		67		—
	ESPP		15		17		18		—
	Weighted average diluted shares outstanding		17,418		18,445		17,392		18,239
	Basic net income (loss) per common share	$	0.23	$	0.11	$	0.96	$	(0.09	)
	Diluted net income (loss) per common share	$	0.22	$	0.11	$	0.95	$	(0.09	)
	Anti-dilutive shares excluded from the determination of diluted net income (loss) per share		2,717		2,738		2,918		3,714

Common_Stock_Repurchases

Common Stock Repurchases	9 Months Ended
	Sep. 30, 2014
Common Stock Repurchases
Common Stock Repurchases	Note 11—Common Stock Repurchases
	In February 2014, the Company's Board of Directors authorized, subject to certain business and market conditions, the purchase of up to 2,000 shares of the Company's common stock in the open market or in privately negotiated transactions. As of September 30, 2014, the Company had repurchased 374 shares of common stock under this authorization for an aggregate of $7,495. All shares repurchased under this authorization were accounted for as treasury stock.

Restatement

Restatement	9 Months Ended
	Sep. 30, 2014
Restatement
Restatement
	Note 12—Restatement
	Subsequent to the filing of the condensed consolidated financial statements for the period ended September 30, 2014, the Company determined that it had incorrectly accounted for certain foreign tax credits relating to the special one-time transfer of certain Japan and Taiwan intellectual property licensing rights to the US on January 1, 2014. As a result, the unaudited interim condensed consolidated financial statements as of and for the nine months ended September 30, 2014 have been restated from amounts previously reported, to correct this error in income taxes. The following tables reflect the effects of the restatement:
	Condensed Consolidated Balance Sheet
		As of September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Deferred income taxes	$	9,097		$	14,488		$	23,585
	Income taxes receivable		6,969			(3,396	)		3,573
	Total current assets		126,616			11,092			137,708
	Deferred income taxes		13,806			(1,480	)		12,326
	Total assets	$	269,254		$	9,612		$	278,866
	Other long-term liabilities	$	8,252		$	876		$	9,128
	Retained earnings		58,539			8,736			67,275
	Total stockholders' equity		201,010			8,736			209,746
	Total liabilities and stockholders' equity	$	269,254		$	9,612		$	278,866
	Condensed Consolidated Statement of Operations
		For the Nine Months Ended
		September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Income before income taxes	$	13,064		$	—		$	13,064
	Provision (benefit) for income taxes		(3,395	)		(8,736	)		(12,131	)
	Net income	$	16,459		$	8,736		$	25,195
	Net income per common share:
	Basic	$	0.96		$	0.51		$	1.47
	Diluted	$	0.95		$	0.5		$	1.45
	Condensed Consolidated Statement of Comprehensive Income
		For the Nine Months Ended
		September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Net income	$	16,459		$	8,736		$	25,195
	Total comprehensive income	$	16,505		$	8,736		$	25,241
	Condensed Consolidated Statement of Cash Flows
		For the Nine Months Ended
		September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Cash flows from operating activities:
	Net income	$	16,459		$	8,736		$	25,195
	Deferred income taxes		(8,062	)		(11,127	)		(19,189	)
	Adjustments to reconcile net income to net cash provided by operating activities:
	Accounts payable, accrued expenses and other liabilities		2,424			897			3,321
	Income taxes receivable		1,499			1,494			2,993
	Net cash provided by operating activities	$	25,777		$	—		$	25,777

Cash_Cash_Equivalents_and_Inve1

Cash, Cash Equivalents and Investments (Tables)	9 Months Ended
	Sep. 30, 2014
Cash, Cash Equivalents and Investments
Schedule of cash, cash equivalents and investments
		As of		As of
		September 30,		December 31,
		2014		2013
	Cash and cash equivalents:
	Cash	$	28,014	$	26,374
	Money market accounts		53,501		39,651
	Total cash and cash equivalents	$	81,515	$	66,025
	Short-term investments:
	U.S. government and agency securities	$	5,006	$	5,004
	Total short-term investments	$	5,006	$	5,004

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Measurements
Schedule of financial assets and liabilities, measured at fair value on a recurring basis
						Fair Value Measurements
	Assets (Liabilities)		Total			Quoted		Significant		Significant
						Prices in		Other		Unobservable
						Active		Observable		Inputs
						Markets for		Inputs		(Level 3)
						Identical		(Level 2)
						Assets
						(Level 1)
	As of September 30, 2014
	U.S. government and agency securities		$	5,006		$	—	$	5,006	$	—
	Contingent consideration(1)		$	(1,300	)	$	—	$	—	$	(1,300	)
	As of December 31, 2013
	U.S. government and agency securities		$	5,004		$	—	$	5,004	$	—
	Contingent consideration(2)		$	(1,000	)	$	—	$	—	$	(1,000	)
	-1	As of September 30, 2014, $500 and $800 were classified in accrued expenses and other long-term liabilities, respectively, on the consolidated balance sheet.
	-2	As of December 31, 2013, $400 and $600 were classified in accrued expenses and other long-term liabilities, respectively, on the consolidated balance sheet.

Goodwill_and_Other_Intangible_1

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Other Intangible Assets
Summary of changes in goodwill
	Balance at December 31, 2013	$	48,418
	Increase related to business acquisitions		1,956
	Balance at September 30, 2014	$	50,374
Summary of the Company's intangible assets
				As of September 30, 2014							As of December 31, 2013
		Weighted
		Average
		Life
		(Years)		Gross		Accumulated			Net		Gross		Accumulated			Net
				Amount		Amortization			Carrying		Amount		Amortization			Carrying
									Amount							Amount
	Existing technology		6	$	18,483	$	(9,911	)	$	8,572	$	16,763	$	(8,193	)	$	8,570
	Customer relationships		8		45,801		(13,084	)		32,717		45,590		(8,792	)		36,798
	Non-compete		2		492		(388	)		104		384		(350	)		34
	Tradename		5		3,260		(1,428	)		1,832		3,000		(1,002	)		1,998
	Patents		5		3,334		(1,164	)		2,170		3,036		(953	)		2,083
	Trademarks		10		756		(344	)		412		669		(297	)		372
	Contractual Rights		5		3,950		(1,044	)		2,906		—		—			—
	Total amortizable intangible assets				76,076		(27,363	)		48,713		69,442		(19,587	)		49,855
	IPR&D				—		—			—		370		—			370
	Total other intangible assets			$	76,076	$	(27,363	)	$	48,713	$	69,812	$	(19,587	)	$	50,225
Summary of amortization of intangible assets
		For the Three				For the Nine
		Months Ended				Months Ended
		September 30,				September 30,
		2014		2013		2014			2013
	Cost of revenue	$	2,200	$	2,267	$	6,497		$	6,705
	Operating expenses		134		274		776			788
	Total amortization of intangible assets	$	2,334	$	2,541	$	7,273		$	7,493
Schedule of expected future amortization of intangible assets
	Years Ending December 31,	Estimated
		Amortization
		Expense
	2014 (remaining 3 months)	$	2,622
	2015		10,477
	2016		9,756
	2017		9,250
	2018		7,357
	2019 and thereafter		9,251
	Total	$	48,713

Net_Income_Loss_Per_Common_Sha1

Net Income (Loss) Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2014
Net Income (Loss) Per Common Share
Computation of basic and diluted net income (loss) per common share
		For the Three				For the Nine
		Months Ended				Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Numerator:
	Net income (loss)	$	3,869	$	1,988	$	16,459	$	(1,571	)
	Denominator:
	Weighted average shares outstanding		17,126		18,191		17,149		18,239
	Effect of dilutive securities:
	Common stock options		190		174		158		—
	Restricted stock		87		63		67		—
	ESPP		15		17		18		—
	Weighted average diluted shares outstanding		17,418		18,445		17,392		18,239
	Basic net income (loss) per common share	$	0.23	$	0.11	$	0.96	$	(0.09	)
	Diluted net income (loss) per common share	$	0.22	$	0.11	$	0.95	$	(0.09	)
	Anti-dilutive shares excluded from the determination of diluted net income (loss) per share		2,717		2,738		2,918		3,714

Restatement_Tables

Restatement (Tables)	9 Months Ended
	Sep. 30, 2014
Restatement
Schedule of restated amounts in condensed consolidated financial statements
	Condensed Consolidated Balance Sheet
		As of September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Deferred income taxes	$	9,097		$	14,488		$	23,585
	Income taxes receivable		6,969			(3,396	)		3,573
	Total current assets		126,616			11,092			137,708
	Deferred income taxes		13,806			(1,480	)		12,326
	Total assets	$	269,254		$	9,612		$	278,866
	Other long-term liabilities	$	8,252		$	876		$	9,128
	Retained earnings		58,539			8,736			67,275
	Total stockholders' equity		201,010			8,736			209,746
	Total liabilities and stockholders' equity	$	269,254		$	9,612		$	278,866
	Condensed Consolidated Statement of Operations
		For the Nine Months Ended
		September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Income before income taxes	$	13,064		$	—		$	13,064
	Provision (benefit) for income taxes		(3,395	)		(8,736	)		(12,131	)
	Net income	$	16,459		$	8,736		$	25,195
	Net income per common share:
	Basic	$	0.96		$	0.51		$	1.47
	Diluted	$	0.95		$	0.5		$	1.45
	Condensed Consolidated Statement of Comprehensive Income
		For the Nine Months Ended
		September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Net income	$	16,459		$	8,736		$	25,195
	Total comprehensive income	$	16,505		$	8,736		$	25,241
	Condensed Consolidated Statement of Cash Flows
		For the Nine Months Ended
		September 30, 2014
		As Previously			Restatement			Restated
		Reported			Adjustments
	Cash flows from operating activities:
	Net income	$	16,459		$	8,736		$	25,195
	Deferred income taxes		(8,062	)		(11,127	)		(19,189	)
	Adjustments to reconcile net income to net cash provided by operating activities:
	Accounts payable, accrued expenses and other liabilities		2,424			897			3,321
	Income taxes receivable		1,499			1,494			2,993
	Net cash provided by operating activities	$	25,777		$	—		$	25,777

Basis_of_Presentation_Details

Basis of Presentation (Details)	0 Months Ended
	Aug. 14, 2014
Purchase Price Allocation
Maximum Time To Complete Final Allocation Of Purchase Price	1 year

Recent_Accounting_Pronouncemen1

Recent Accounting Pronouncements (Details) (Accounting Standards Update ("ASU") 2013-11, Restatement Adjustments, USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Accounting Standards Update ("ASU") 2013-11 | Restatement Adjustments
Recent Accounting Pronouncements
Change in unrecognized tax benefits as a reduction to federal and state deferred tax assets	$4,958

Cash_Cash_Equivalents_and_Inve2

Cash, Cash Equivalents and Investments (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Cash, cash equivalents and investments
Cash equivalents	$81,515	$66,025
Total short-term investments	5,006	5,004
Cash
Cash, cash equivalents and investments
Cash	28,014	26,374
Money market accounts
Cash, cash equivalents and investments
Cash	53,501	39,651
Available-for-sale securities | U.S. government and agency securities
Cash, cash equivalents and investments
Total short-term investments	$5,006	$5,004

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Fair Value Measurements
Loss recognized on change in fair value of contingent consideration	$200	($5,300)	$300	($5,300)
Amount of contingent consideration classified in accrued expenses	500		500		400
Amount of contingent consideration classified in other long-term liabilities	800		800		600
Phorus
Fair Value Measurements
Discount rate (as a percent)			15.00%
Recurring basis | Total
Fair Value Measurements
Contingent consideration	-1,300		-1,300		-1,000
Recurring basis | Total | U.S. government and agency securities
Fair Value Measurements
Available-for-sale securities	5,006		5,006		5,004
Recurring basis | Significant Other Observable Inputs (Level 2) | U.S. government and agency securities
Fair Value Measurements
Available-for-sale securities	5,006		5,006		5,004
Recurring basis | Significant Unobservable Inputs (Level 3)
Fair Value Measurements
Contingent consideration	($1,300)		($1,300)		($1,000)

Goodwill_and_Other_Intangible_2

Goodwill and Other Intangible Assets (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Changes in the carrying amount of goodwill
Balance at the beginning of the period			$48,418
Increase related to business acquisitions			1,956
Balance at the end of the period	50,374		50,374
Summary of acquired intangible assets by category
Gross Amount	76,076		76,076		69,442
Accumulated Amortization	-27,363		-27,363		-19,587
Net Carrying Amount	48,713		48,713		49,855
IPR&D-Gross and Net					370
Gross amount of total other intangible assets (Excluding Goodwill), Total	76,076		76,076		69,812
Other Intangible assets, net	48,713		48,713		50,225
Total amortization of intangible assets	2,334	2,541	7,273	7,493
Future amortization of intangible assets
2014 (remaining 3 months)	2,622		2,622
2015	10,477		10,477
2016	9,756		9,756
2017	9,250		9,250
2018	7,357		7,357
2019 and thereafter	9,251		9,251
Net Carrying Amount	48,713		48,713		49,855
Existing technology
Summary of acquired intangible assets by category
Weighted Average Life			6 years
Gross Amount	18,483		18,483		16,763
Accumulated Amortization	-9,911		-9,911		-8,193
Net Carrying Amount	8,572		8,572		8,570
Future amortization of intangible assets
Net Carrying Amount	8,572		8,572		8,570
Customer relationships
Summary of acquired intangible assets by category
Weighted Average Life			8 years
Gross Amount	45,801		45,801		45,590
Accumulated Amortization	-13,084		-13,084		-8,792
Net Carrying Amount	32,717		32,717		36,798
Future amortization of intangible assets
Net Carrying Amount	32,717		32,717		36,798
Non-compete
Summary of acquired intangible assets by category
Weighted Average Life			2 years
Gross Amount	492		492		384
Accumulated Amortization	-388		-388		-350
Net Carrying Amount	104		104		34
Future amortization of intangible assets
Net Carrying Amount	104		104		34
Tradename
Summary of acquired intangible assets by category
Weighted Average Life			5 years
Gross Amount	3,260		3,260		3,000
Accumulated Amortization	-1,428		-1,428		-1,002
Net Carrying Amount	1,832		1,832		1,998
Future amortization of intangible assets
Net Carrying Amount	1,832		1,832		1,998
Patents
Summary of acquired intangible assets by category
Weighted Average Life			5 years
Gross Amount	3,334		3,334		3,036
Accumulated Amortization	-1,164		-1,164		-953
Net Carrying Amount	2,170		2,170		2,083
Future amortization of intangible assets
Net Carrying Amount	2,170		2,170		2,083
Trademarks
Summary of acquired intangible assets by category
Weighted Average Life			10 years
Gross Amount	756		756		669
Accumulated Amortization	-344		-344		-297
Net Carrying Amount	412		412		372
Future amortization of intangible assets
Net Carrying Amount	412		412		372
Contractual Rights
Summary of acquired intangible assets by category
Weighted Average Life			5 years
Gross Amount	3,950		3,950
Accumulated Amortization	-1,044		-1,044		-620
Net Carrying Amount	2,906		2,906		3,330
Future amortization of intangible assets
Net Carrying Amount	2,906		2,906		3,330
Contractual Rights | Prepaid Expenses and Other Current Assets
Summary of acquired intangible assets by category
Net Carrying Amount					662
Future amortization of intangible assets
Net Carrying Amount					662
Contractual Rights | Other Long Term Assets
Summary of acquired intangible assets by category
Net Carrying Amount					2,668
Future amortization of intangible assets
Net Carrying Amount					2,668
Cost of revenue
Summary of acquired intangible assets by category
Total amortization of intangible assets	2,200	2,267	6,497	6,705
Operating expenses
Summary of acquired intangible assets by category
Total amortization of intangible assets	$134	$274	$776	$788

Longterm_Debt_Details

Long-term Debt (Details) (USD $)	9 Months Ended	0 Months Ended
	Sep. 30, 2014	Sep. 29, 2014
		item
Long-term debt
Amount repaid	$30,000,000
Credit Agreement
Long-term debt
Number of rolling quarters		4
Debt compliance, minimum adjusted EBITDA required for four rolling quarters prior to December 31, 2014		30,000,000
Debt compliance, minimum adjusted EBITDA required for four rolling quarters		32,000,000
Debt compliance minimum liquidity requirement		35,000,000
Maximum security interest granted to lender in the stock of the Company's current and future foreign subsidiaries (as a percent)		65.00%
Credit Agreement | LIBOR
Long-term debt
Basis points added to reference rate (as a percent)		1.00%
Credit Agreement | Federal Funds Rate
Long-term debt
Basis points added to reference rate (as a percent)		0.50%
Revolver
Long-term debt
Maximum borrowing capacity		25,000,000
Amount borrowed		5,000,000
Commitment fee if an average minimum deposit equal to or greater than $10,000 thousands		0.20%
Commitment fee if an average minimum deposit less than $10,000 thousands		0.30%
Term Loan
Long-term debt
Long-term debt		25,000,000
Amount borrowed		25,000,000
Repayment of principal due and payable on October 1, 2015		5,000,000
Repayment of principal due and payable in quarterly installments after October 1, 2015		1,250,000
Previously Existing Line of Credit
Long-term debt
Amount outstanding		30,000,000
Amount repaid		30,000,000
Standby and commercial letters of credit
Long-term debt
Maximum borrowing capacity		$1,000,000

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Oct. 31, 2013
Commitments and Contingencies
Period for the payment of additional consideration subject to the achievement of certain milestones	3 years
Maximum
Commitments and Contingencies
Additional consideration payable subject to the achievement of certain milestones	7,500
Phorus | Maximum
Commitments and Contingencies
Contingent consideration due and payable at the end of 2014		500
Contingent consideration due and payable at the end of 2015		$1,000

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Provision (benefit) for income taxes	$352	($83)	($12,131)	$2,279
Effective tax rate (as a percent)	8.00%		-93.00%
Statutory federal rate (as a percent)	35.00%		35.00%
Net tax benefit associated with a special one-time transfer of certain Japan and Taiwan intellectual property licensing rights	366		12,612
Amortized period of intellectual property, tax basis			15 years
Tax benefit associated with favorable outcome of a US federal tax audit that the Company considers effectively settled			3,326
Uncertain tax positions	11,182		11,182		9,701
Net increase in uncertain tax positions			1,481
Withholding taxes	405	1,630	2,500	4,020
Other long-term liabilities
Uncertain tax positions	$6,224		$6,224		$1,713

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)	3 Months Ended	9 Months Ended	0 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014	Mar. 13, 2014	Sep. 30, 2014	Aug. 14, 2014
PSUs
Stock-Based Compensation
Compensation expense	$210	$639
2012 Equity Incentive Plan | PSUs
Stock-Based Compensation
Number of units granted (in shares)			134,000
Number of installments in which PSUs will vest		2
Grant-date fair value (in dollars per share)			$20.37
2012 Equity Incentive Plan | PSUs | Minimum
Stock-Based Compensation
Number of shares of the Company's common stock upon vesting that each PSU represents the contingent right to receive		0
2012 Equity Incentive Plan | PSUs | Maximum
Stock-Based Compensation
Number of shares of the Company's common stock upon vesting that each PSU represents the contingent right to receive		2
2014 New Employee Incentive Plan
Stock-Based Compensation
Number of units granted (in shares)				0
Number of shares authorized for issuance					50,000
PSUs that will vest on February 15, 2016 | 2012 Equity Incentive Plan | PSUs
Stock-Based Compensation
Vesting percentage		50.00%

Net_Income_Loss_Per_Common_Sha2

Net Income (Loss) Per Common Share (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Numerator:
Net income (loss)	$3,869	$1,988	$25,195	($1,571)
Denominator:
Weighted average shares outstanding	17,126	18,191	17,149	18,239
Weighted average diluted shares outstanding	17,418	18,445	17,392	18,239
Basic net income (loss) per common share (in dollars per share)	$0.23	$0.11	$1.47	($0.09)
Diluted net income (loss) per common share (in dollars per share)	$0.22	$0.11	$1.45	($0.09)
Anti-dilutive shares excluded from the determination of diluted net income (loss) per share	2,717	2,738	2,918	3,714
Common Stock Options
Denominator:
Effect on weighted average common shares outstanding from dilutive securities	190	174	158
Restricted stock
Denominator:
Effect on weighted average common shares outstanding from dilutive securities	87	63	67
ESPP
Denominator:
Effect on weighted average common shares outstanding from dilutive securities	15	17	18

Common_Stock_Repurchases_Detai

Common Stock Repurchases (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Feb. 28, 2014
Common stock repurchase
Shares of common stock repurchased	374
Aggregate value of shares repurchased	$7,495
Common Stock | Maximum
Common stock repurchase
Number of shares of common stock authorized to be repurchased		2,000

Restatement_Details

Restatement (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
CONDENSED CONSOLIDATED BALANCE SHEETS
Deferred income taxes	$23,585	$5,787
Income taxes receivable	3,573	2,826
Total current assets	137,708	96,759
Deferred income taxes	12,326	11,667
Total assets	278,866	241,798
Other long-term liabilities	9,128	3,480
Retained earnings	67,275	42,080
Total stockholders' equity	209,746	183,112
Total liabilities and stockholders' equity	278,866	241,798
As Previously Reported
CONDENSED CONSOLIDATED BALANCE SHEETS
Deferred income taxes	9,097
Income taxes receivable	6,969
Total current assets	126,616
Deferred income taxes	13,806
Total assets	269,254
Other long-term liabilities	8,252
Retained earnings	58,539
Total stockholders' equity	201,010
Total liabilities and stockholders' equity	269,254
Restatement Adjustments
CONDENSED CONSOLIDATED BALANCE SHEETS
Deferred income taxes	14,488
Income taxes receivable	-3,396
Total current assets	11,092
Deferred income taxes	-1,480
Total assets	9,612
Other long-term liabilities	876
Retained earnings	8,736
Total stockholders' equity	8,736
Total liabilities and stockholders' equity	$9,612

Restatement_Details_2

Restatement (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Income before income taxes	$4,221	$1,905	$13,064	$708
Provision (benefit) for income taxes	352	-83	-12,131	2,279
Net income (loss)	3,869	1,988	25,195	-1,571
Net income (loss) per common share:
Basic (in dollars per share)	$0.23	$0.11	$1.47	($0.09)
Diluted (in dollars per share)	$0.22	$0.11	$1.45	($0.09)
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Net income (loss)	3,869	1,988	25,195	-1,571
Total comprehensive income	3,871	2,006	25,241	-1,487
Cash flows from operating activities:
Net income (loss)	3,869	1,988	25,195	-1,571
Deferred income taxes			-19,189	-3,241
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Accounts payable, accrued expenses and other liabilities			3,321	-4,614
Income taxes receivable			2,993	1,994
Net cash provided by operating activities			25,777	15,025
As Previously Reported
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Income before income taxes			13,064
Provision (benefit) for income taxes			-3,395
Net income (loss)			16,459
Net income (loss) per common share:
Basic (in dollars per share)			$0.96
Diluted (in dollars per share)			$0.95
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Net income (loss)			16,459
Total comprehensive income			16,505
Cash flows from operating activities:
Net income (loss)			16,459
Deferred income taxes			-8,062
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Accounts payable, accrued expenses and other liabilities			2,424
Income taxes receivable			1,499
Net cash provided by operating activities			25,777
Restatement Adjustments
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Provision (benefit) for income taxes			-8,736
Net income (loss)			8,736
Net income (loss) per common share:
Basic (in dollars per share)			$0.51
Diluted (in dollars per share)			$0.50
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Net income (loss)			8,736
Total comprehensive income			8,736
Cash flows from operating activities:
Net income (loss)			8,736
Deferred income taxes			-11,127
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Accounts payable, accrued expenses and other liabilities			897
Income taxes receivable			$1,494