Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Components of Pretax Income (Loss)

The components of the pretax income (loss) are presented in the following table (in thousands):

	Year Ended December 31,
	2019			2018
U.S. Domestic	$	(57,141	)	$	(30,169	)
Foreign		(100	)		(167	)
Pretax loss from operations	$	(57,241	)	$	(30,336	)

Components of (Benefit) Provision for Income Taxes from Continuing Operations

The components of the (benefit) provision for income taxes from continuing operations are presented in the following table (in thousands):

	Year Ended December 31,
	2019			2018
Current income tax (benefit) provision:
Federal	$	—		$	(64	)
State		207			86
Foreign		—			4
Total current		207			26
Deferred income tax benefit:
Federal		(195	)		(1,140	)
State		(251	)		(247	)
Total deferred		(446	)		(1,387	)
Total income tax benefit	$	(239	)	$	(1,361	)

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate to pretax income (loss) from continuing operations as a result of the following differences:

	December 31,
	2019			2018
Federal statutory rate		21.00	%		21.00	%
Adjustments for tax effects of:
State taxes, net		0.12	%		0.47	%
Stock-based compensation		0.26	%		(4.29	)%
R&D credit expiration		(5.96	)%		—
Fair market value adjustments		—			(0.59	)%
Other permanent adjustments		(0.42	)%		(0.56	)%
Foreign partnership liquidation		19.19	%		—
Federal uncertain tax positions		3.25	%		0.30	%
NOL expiration		(3.01	)%		—
Other		1.16	%		(1.57	)%
Valuation allowance		(35.09	)%		(10.25	)%
Effective income tax rate		0.50	%		4.51	%

Significant Components of Company's Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2019 and 2018 are as follows (in thousands):

	December 31,
	2019			2018
Deferred tax assets:
Accruals and reserves	$	2,730		$	1,133
Income tax credit carryforwards		1,591			3,150
Interest		4,095			1,351
Inventory		8,625			4,959
Legal settlement		3,789			4,693
Net operating losses		53,592			45,092
Stock-based compensation		2,256			1,182
Total deferred tax assets		76,678			61,560
Valuation allowance		(71,159	)		(46,578	)
Total deferred tax assets, net of valuation allowance		5,519			14,982
Deferred tax liabilities:
Property and equipment		(3,117	)		(21	)
Goodwill and intangibles		(2,344	)		(1,972	)
Investment in foreign partnership		—			(13,370	)
Total deferred tax liabilities		(5,461	)		(15,363	)
Net deferred tax assets (liabilities)	$	58		$	(381	)

Summary of Changes to Unrecognized Tax Benefits

The following table summarizes the changes to unrecognized tax benefits (in thousands):

	Year ended December 31,
	2019			2018
Unrecognized tax benefit at the beginning of the year	$	4,334		$	4,440
Reductions as a result of lapse of applicable statute    of limitations		(1,882	)		(106	)
Unrecognized tax benefits at the end of the year	$	2,452		$	4,334