Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

The components of loss before income taxes are presented below:



	Year Ended December 31,
	2016			2015			2014
Domestic	$	(157,067	)	$	(69,287	)	$	(83,256	)
Foreign	(37,084		)	(17,691		)	(2,463		)
Loss before income taxes	$	(194,151	)	$	(86,978	)	$	(85,719	)

Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) are presented below:



	Year Ended December 31,
	2016			2015			2014
U.S. federal income taxes:
Current	$	(17	)	$	22		$	—
Deferred	1,396			1,732			—
Foreign income taxes:
Current	(393		)	(123		)	(103		)
Deferred	(5,177		)	(1,003		)	—
State income taxes:
Deferred	314			388			—
Income tax expense (benefit)	$	(3,877	)	$	1,016		$	(103	)

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense (benefit) for the years ended December 31, 2016, 2015 and 2014 differed from amounts computed by applying the applicable U.S. federal corporate income tax rate of 34% to loss before income taxes as a result of the following:



	2016			2015			2014
Computed statutory income tax benefit	$	(66,011	)	$	(29,573	)	$	(29,144	)
State and provincial income tax benefit, net of federal income taxes	(7,905		)	(3,157		)	(3,544		)
Nondeductible stock based compensation	3,321			3,182			1,386
Nondeductible officer compensation	—			2,433			—
Contribution of services by shareholder	—			—			677
Research and development tax incentives	(6,350		)	(348		)	258
Acquisition and internal restructuring transaction costs	571			883			—
Enacted change in tax rates	—			(961		)	—
U.S.-foreign rate differential	3,463			620			—
Other, net	1,485			(98		)	1,503
	(71,426		)	(27,019		)	(28,864		)
Change in valuation allowance for deferred tax assets	67,549			28,035			28,761
Total income tax expense (benefit)	$	(3,877	)	$	1,016		$	(103	)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that comprise the deferred tax assets and liabilities as of December 31, 2016 and 2015, are as follows:



	2016			2015
Deferred tax assets
Allowance for doubtful accounts	$	1,676		$	1,056
Inventory	447			967
Equity securities and investments in affiliates	31,729			10,413
Accrued liabilities and long-term debt	4,168			4,585
Stock-based compensation	8,460			7,223
Deferred revenue	68,056			31,637
Research and development tax credits	10,396			9,113
Net operating and capital loss carryforwards	144,502			135,633
Total deferred tax assets	269,434			200,627
Less: Valuation allowance	256,165			190,174
Net deferred tax assets	13,269			10,453
Deferred tax liabilities
Property, plant and equipment	406			160
Intangible assets	29,870			32,095
Total deferred tax liabilities	30,276			32,255
Net deferred tax liabilities	$	(17,007	)	$	(21,802	)

Summary of Valuation Allowance

Activity within the valuation allowance for deferred tax assets during the years ended December 31, 2016, 2015 and 2014 was as follows:



	2016			2015			2014
Valuation allowance at beginning of year	$	190,174		$	161,660		$	131,985
Increase (decrease) in valuation allowance as a result of
Mergers and acquisitions, net	(1,416		)	1,228			914
Current year operations	67,549			28,035			28,761
Foreign currency translation adjustment	(142		)	(749		)	—
Valuation allowance at end of year	$	256,165		$	190,174		$	161,660