Income Tax (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Loss Before Income Taxes

For financial reporting purposes, loss before income taxes included the following components for the years ended December 31, 2015, 2014, and 2013 (in thousands):

	For the Years Ended December 31,
	2015			2014			2013
United States	$	(97,398	)	$	(78,075	)	$	(108,901	)
Foreign		(8,977	)		(5,280	)		(1,281	)
Loss before income taxes	$	(106,375	)	$	(83,355	)	$	(110,182	)

Components of Provision for Income Taxes

Significant components of the provision for income taxes for the years ended December 31, 2015, 2014, and 2013, are as follows (in thousands):

	For the Years Ended December 31,
	2015		2014		2013
Current:
Federal	$	—	$	—	$	—
State		396		355		286
Foreign		15		—		—
		411		355		286
Deferred:
Federal		764		764		758
State		63		64		63
		827		828		821
Total	$	1,238	$	1,183	$	1,107

Income Tax Computed at Federal Statutory Tax Rates

The provision for income taxes differs from income taxes computed at the federal statutory tax rates for the years ended December 31, 2015, 2014, and 2013 as a result of the following items:

	For the Years Ended December 31,
	2015			2014			2013
Federal statutory rate		35.0	%		35.0	%		35.0	%
Effect of:
Change in valuation allowance		(37.1	)		(37.9	)		(25.7	)
State income taxes-net of federal tax benefit		2.4			2.3			1.7
Fair value derivative adjustments		—			—			(11.7	)
Other		(1.5	)		(0.8	)		(0.3	)
Effective tax rate		(1.2	)%		(1.4	)%		(1.0	)%

Components of Deferred Income Tax Assets and Liabilities

Components of the net deferred income tax asset as of December 31, 2015 and 2014 are as follows (in thousands):

	December 31, 2015			December 31, 2014
Deferred income tax assets:
Compensation accruals	$	6,891		$	4,103
Stock options		11,260			6,683
Inventory		330			265
Warranty reserves		695			411
Deferred rent		14,808			6,802
Deferred revenue		49,867			34,725
Federal net operating loss (NOL)		111,893			88,137
State NOL		9,031			7,059
UNICAP adjustment		3,792			4,610
Finite-lived intangible assets		16,498			18,018
Other		2,444			4,264
Total deferred income tax assets		227,509			175,077
Deferred income tax liabilities:
Fixed assets		(45,150	)		(27,071	)
Indefinite-lived intangible assets		(7,425	)		(6,598	)
Convertible Notes discount		(32,187	)		—
Other		(226	)		(71	)
Total deferred income tax liabilities		(84,988	)		(33,740	)
Total deferred income tax		142,521			141,337
Valuation allowance		(149,946	)		(147,935	)
Net deferred income tax liability	$	(7,425	)	$	(6,598	)