INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Domestic and Foreign Components of Loss before Provision for Income Taxes

The domestic and foreign components of income (loss) before income taxes consisted of the following:

	Years Ended December 31,
	2019		2018			2017
	(In thousands)
United States	$	85,520	$	(14,322	)	$	(47,882	)
Foreign	4,594		4,093			2,541
Income (loss) before income taxes	$	90,114	$	(10,229	)	$	(45,341	)

Schedule of Provision for Income Taxes

The income taxes (benefit) provision for the years presented is as follows:

	Years Ended December 31,
	2019			2018			2017
	(In thousands)
Current:
Federal	$	—		$	—		$	—
State	327			42			21
Foreign	1,589			1,233			1,224
	1,916			1,275			1,245
Deferred:
Federal	(56,959		)	(35		)	(1,092		)
State	(17,458		)	(21		)	(21		)
Foreign	1,467			179			(281		)
	(72,950		)	123			(1,394		)
Income taxes (benefit) provision	$	(71,034	)	$	1,398		$	(149	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the income tax (benefit) provision and the amount computed by applying the statutory federal income tax rate of 21% in 2019 and 2018 and 34% in 2017 to income (loss) before income taxes for the years presented is as follows:

	Years Ended December 31,
	2019			2018			2017
	(In thousands)
Income tax (benefit) provision at statutory federal rate	$	18,929		$	(2,148	)	$	(15,416	)
State taxes, net of federal benefit	(17,197		)	17			(64		)
Change in valuation allowance	(71,300		)	8,198			(20,571		)
Foreign tax rate and tax law differential	1,206			313			(133		)
Tax credits	(1,803		)	(378		)	(382		)
Stock-based compensation	(8,072		)	(953		)	761
Other permanent items	31			235			479
Other nondeductible/nontaxable items	2,765			(5,112		)	930
Uncertain tax positions	504			107			106
Tax law changes	—			—			34,141
GILTI	1,086			917			—
Section 162(m)	2,817			202			—
Income tax (benefit) provision	$	(71,034	)	$	1,398		$	(149	)

Schedule of Deferred Tax Assets and Liabilities

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

	December 31,
	2019			2018
Deferred tax assets:
Allowances and reserves	$	10,726		$	10,022
Net operating loss and tax credit carryforwards	54,369			71,568
Stock-based compensation	3,753			3,662
Deferred revenue	16,736			19,562
Fixed assets and intangibles	2,720			3,836
Sec. 163(j) interest carryforward	—			2,064
Other	1,109			2,084
Subtotal	89,413			112,798
Less valuation allowance	—			(98,631		)
Total deferred tax assets, net of valuation allowance	89,413			14,167
Deferred tax liabilities:
Goodwill	(1,368		)	(1,070		)
Unremitted foreign earnings	(5		)	(16		)
Deferred cost of goods sold	(14,374		)	(12,655		)
Total deferred tax liabilities	(15,747		)	(13,741		)
Net deferred tax asset	$	73,666		$	426

Schedule of Reconciliation of Total Amounts of Unrecognized Tax Benefits

A tabular reconciliation of the total amounts of unrecognized tax benefits for the years presented is as follows (in thousands):

	Years Ended December 31,
	2019			2018			2017
Unrecognized tax benefits—at beginning of year	$	6,325		$	6,106		$	6,016
Decreases in balances related to tax positions taken in prior years	(370		)	—			(135		)
Increases in balances related to tax positions taken in current year	771			329			306
Lapses in statutes of limitations	(137		)	(110		)	(81		)
Unrecognized tax benefits—at end of year	$	6,589		$	6,325		$	6,106