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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

United States and Foreign Components of Consolidated Loss Before Income Taxes

U.S and foreign components of consolidated loss before income taxes for the years ended December 31, 2019, 2018 and 2017, was as follows (in thousands):

	2019			2018			2017
Loss before income taxes:
U.S.	$	(71,946	)	$	(58,048	)	$	(57,925	)
Foreign		965			713			1,227
Loss before income taxes	$	(70,981	)	$	(57,335	)	$	(56,698	)

Provision Benefit for Income Taxes

The provision for income taxes for the years ended December 31, 2019, 2018 and 2017, was as follows (in thousands):

	2019		2018		2017
Provision for income taxes:
Current:
Foreign	$	255	$	225	$	181
Federal		—		—		—
State		2		—		—
Total current		257		225		181
Deferred:
Foreign		—		—		—
Federal		4		3		3,659
State		2		1		47
Total deferred		6		4		3,706
Provision for income taxes	$	263	$	229	$	3,887

Difference Between Provision for Income Taxes and Amounts Computed by Applying Federal Statutory Income Tax Rate to Loss before Taxes

The difference between the provision for income taxes and the amount computed by applying the federal statutory income tax rate to loss before taxes for the years ended December 31, 2019, 2018 and 2017, was as follows (in thousands):

	2019			2018			2017
Federal statutory tax	$	(14,906	)	$	(12,040	)	$	(19,277	)
Tax Act revaluation of deferred taxes		—			—			81,923
Tax Act deemed income inclusion		—			—			1,083
Federal research credits		(1,857	)		(1,390	)		(1,000	)
State research credits		(821	)		(655	)		(628	)
Expiration of federal carryovers		5,472			4,154			—
Expiration of state carryovers		—			1,344			1,475
Change in valuation allowance		13,059			9,913			(59,462	)
Compensation related items		158			(361	)		1,382
State taxes		(1,111	)		(1,141	)		(803	)
Other		269			405			(806	)
Provision for income taxes	$	263		$	229		$	3,887

Significant Components of Deferred Tax Assets and Liabilities

The significant components of the Company’s deferred tax assets and liabilities at December 31, 2019 and 2018, were as follows (in thousands):

	December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	135,536		$	125,016
Research and development credit carryforwards		28,291			26,705
Capitalized research and development		12,832			15,293
Compensation related items		9,843			8,310
Operating leases		4,374			—
Other		4,547			4,013
Total deferred tax assets		195,423			179,337
Valuation allowance		(192,304	)		(179,245	)
Net deferred tax assets	$	3,119		$	92

Deferred tax liabilities:
Right-of-use assets	$	3,017		$	—
Amortization of goodwill		143			127
Total deferred tax liabilities	$	3,160		$	127

Gross Amounts and Dates of Expiration of Tax Credits and Carryovers

The Company's tax losses and credits are subject to varying carryforward periods. The gross amounts and dates of expiration of the significant carryforwards are as follows:

			Expires		Expires		Expires		No
	Total		2020-2022		2023-2029		2030-2039		Expiration
Federal losses carryovers	$	616,915	$	64,730	$	186,421	$	239,731	$	126,033
California loss carryovers		67,781		—		14,732		53,049		—
Federal research credits		19,397		6,928		4,875		7,594		—
California research credits		11,259		—		—		—		11,259
Federal foreign tax credits		610		—		610		—		—

Reconciliation of Unrecognized Tax Benefits

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):

	December 31,			December 31,
	2019			2018
Unrecognized tax benefits at beginning of period	$	11,063		$	11,062
Decreases related to expired carryforwards		(729	)		(401	)
Increases related to current year tax positions		508			402
Unrecognized tax benefits at end of period	$	10,842		$	11,063