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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]
The components of pretax income (loss) from continuing operations for the years ended December 31, 2019, 2018 and 2017 were as follows (in thousands):
 
Year Ended December 31,
 
2019
 
2018
 
2017
United States
$
6,758

 
$
23,349

 
$
30,095

International
(20,289
)
 
(22,318
)
 
6,050

Income (loss) before provision (benefit) for income taxes
$
(13,531
)
 
$
1,031

 
$
36,145


The provision (benefit) for income taxes for the years ended December 31, 2019, 2018 and 2017 was allocated between continuing operations and discontinued operations as follows (in thousands):
 
Year Ended December 31,
 
2019
 
2018
 
2017
Continuing Operations
$
761

 
$
(957
)
 
$
7,544

Discontinued Operations

 

 

Total
$
761

 
$
(957
)
 
$
7,544


Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
The provision (benefit) for income taxes for the years ended December 31, 2019, 2018 and 2017 was allocated between continuing operations and discontinued operations as follows (in thousands):
 
Year Ended December 31,
 
2019
 
2018
 
2017
Continuing Operations
$
761

 
$
(957
)
 
$
7,544

Discontinued Operations

 

 

Total
$
761

 
$
(957
)
 
$
7,544


The provision (benefit) for income taxes from continuing operations for the years ended December 31, 2019, 2018 and 2017 consisted of the following components (in thousands):
 
Year Ended December 31,
 
2019
 
2018
 
2017
Current taxes:
 
 
 
 
 
U.S. federal
$
(5,901
)
 
$
768

 
$
(120
)
State
929

 
57

 
191

International
7,218

 
3,218

 
6,870

Total current taxes
2,246

 
4,043

 
6,941

Deferred taxes:
 
 
 
 
 
U.S. federal
32

 
(319
)
 
(1,335
)
State
(9
)
 

 
50

International
(1,508
)
 
(4,681
)
 
1,888

Total deferred taxes
(1,485
)
 
(5,000
)
 
603

Provision (benefit) for income taxes
$
761

 
$
(957
)
 
$
7,544


Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The items accounting for differences between the income tax provision (benefit) from continuing operations computed at the U.S. federal statutory rate and the provision (benefit) for income taxes for the years ended December 31, 2019, 2018 and 2017 were as follows (in thousands):
 
Year Ended December 31,
 
2019
 
2018 (3)
 
2017
U.S. federal income tax provision (benefit) at statutory rate
$
(2,842
)
 
$
216

 
$
12,651

Foreign income and losses taxed at different rates (1)
5,529

 
2,113

 
4,524

State income taxes, net of federal benefits, and state tax credits
5,297

 
720

 
(4,980
)
Change in valuation allowances
(10,074
)
 
(7,727
)
 
(36,057
)
Effect of income tax rate changes on deferred items (2)
(3,443
)
 
1,544

 
20,466

Tax effects of intercompany transactions

 
607

 
3,332

Adjustments related to uncertain tax positions
(12,418
)
 
18

 
1,824

Non-deductible stock-based compensation expense
6,355

 
3,239

 
5,002

Tax shortfalls on stock-based compensation awards
2,042

 
(335
)
 
4,290

Federal research and development credits
3,447

 
(8,331
)
 
(7,862
)
Forgiveness of intercompany liabilities
67

 
(1,340
)
 
(2,494
)
Ordinary stock loss

 
(11,815
)
 

Net operating loss expiration
12,537

 

 

Non-deductible or non-taxable items
(5,736
)
 
20,134

 
6,848

Provision (benefit) for income taxes
$
761

 
$
(957
)
 
$
7,544

(1)
Tax rates in foreign jurisdictions were generally lower than the U.S. federal statutory rate through December 31, 2019. This results in an adverse impact to the provision (benefit) for income taxes in this rate reconciliation for the years ended December 31, 2019, 2018 and 2017 prior to the impact of valuation allowances, due to the net pretax losses from continuing operations in certain foreign jurisdictions with lower tax rates.
(2)
The effect of income tax rate changes on deferred items for the year ended December 31, 2017 is primarily related to the U.S. tax reform legislation that was signed into law on December 22, 2017, which included a reduction of the U.S. Federal income tax rate to 21 percent. That rate reduction did not impact our provision for income taxes for the year ended December 31, 2017 due to the valuation allowance against our U.S. net deferred tax assets.
(3)
During the year ended December 31, 2019, we updated our net operating losses to remove deferred tax assets that could never be utilized due to IRC Section 382 limitations. The amount of State income taxes, net of federal benefits, and state tax credits, Change in valuation allowances and Non-deductible or non-taxable items for the year ended December 31, 2018 have been updated from $2.0 million, $3.8 million and $7.3 million previously reported to reflect that change.
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
The deferred income tax assets and liabilities consisted of the following components as of December 31, 2019 and 2018 (in thousands):
 
December 31,
 
2019
 
2018
Deferred tax assets:
 
 
 
Accrued expenses and other liabilities
$
35,565

 
$
25,694

Operating lease obligation
22,557

 

Stock-based compensation
7,657

 
5,167

Net operating loss and tax credit carryforwards (1)
157,202

 
194,773

Intangible assets, net
21,002

 
16,482

Investments
23,012

 
5,916

Unrealized foreign currency exchange losses
3,765

 
1,882

Other
1,017

 
1,021

Total deferred tax assets
271,777

 
250,935

Less: Valuation allowances (1)
(206,394
)
 
(216,468
)
Deferred tax assets, net of valuation allowance
65,383

 
34,467

Deferred tax liabilities:
 
 
 
Prepaid expenses and other assets
(16,343
)
 
(12,737
)
Property, equipment and software, net
(11,994
)
 
(12,576
)
Right-of-use asset
(20,172
)
 

Convertible senior notes
(1,883
)
 
(2,457
)
Deferred revenue
(14,064
)
 
(7,255
)
Total deferred tax liabilities
(64,456
)
 
(35,025
)
Net deferred tax asset (liability)
$
927

 
$
(558
)

(1)
During the year ended December 31, 2019, we updated our net operating losses to remove deferred tax assets that could never be utilized due to IRC Section 382 limitations. The amount of Net operating loss and tax credit carryforwards and Valuation allowances for the year ended December 31, 2018 have been updated from $206.3 million and $228.0 million previously reported to reflect that change.
Summary of Unrecognized Tax Benefits
The following table summarizes activity related to our gross unrecognized tax benefits, excluding interest and penalties, for the years ended December 31, 2019, 2018 and 2017 (in thousands):
 
Year Ended December 31,
 
2019
 
2018
 
2017
Beginning Balance
$
87,637

 
$
87,359

 
$
80,081

Increases related to prior year tax positions
3,754

 
1,500

 
960

Decreases related to prior year tax positions
(28,767
)
 
(21
)
 
(1,196
)
Increases related to current year tax positions
6,086

 
7,533

 
9,571

Decreases based on settlements with taxing authorities

 

 

Decreases due to lapse of statute limitations
(3,875
)
 
(9,447
)
 
(3,777
)
Foreign currency translation
(474
)
 
713

 
1,720

Ending Balance
$
64,361

 
$
87,637

 
$
87,359