Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of income (loss) before the provision for income taxes are as follows (in thousands):

	Years Ended December 31,
	2019			2018			2017
				As Restated			As Revised
United States	$	(324,467	)	$	(291,574	)	$	(297,473	)
Foreign	1,634			1,835			3,081
Total	$	(322,833	)	$	(289,739	)	$	(294,392	)

Schedule of Components of Income Tax Expense (Benefit)

 The provision for income taxes is comprised of the following (in thousands):

	Years Ended December 31,
	2019		2018			2017
Current:
Federal	$	—	$	—		$	—
State	26		191			25
Foreign	595		1,407			621
Total current	621		1,598			646
Deferred:
Federal	—		—			—
State	—		—			—
Foreign	12		(61		)	(10		)
Total deferred	12		(61		)	(10		)
Total provision for income taxes	$	633	$	1,537		$	636

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the U.S. federal statutory income tax rate to our effective tax rate is as follows (in thousands):

	Years Ended December 31,
	2019			2018			2017
				As Restated			As Revised
Tax at federal statutory rate	$	(67,795	)	$	(60,845	)	$	(100,093	)
State taxes, net of federal effect	26			191			25
Impact on noncontrolling interest	4,001			3,725			6,347
Non-U.S. tax effect	264			960			(437		)
Nondeductible expenses	144			6,796			5,698
Stock-based compensation	6,484			3,892			4,854
U.S. tax reform impact	—			—			239,117
U.S. tax on foreign earnings (GILTI)	221			127			—
Change in valuation allowance	57,288			46,691			(154,875		)
Provision for income taxes	$	633		$	1,537		$	636

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities consist of the following (in thousands): 

	December 31,
	2019			2018
				As Restated
Tax credits and NOLs	$	494,084		$	468,402
Leased liabilities	122,145			108,113
Depreciation and amortization	8,523			9,631
Deferred revenue	6,688			457
Accruals and reserves	5,874			4,462
Stock-based compensation	61,808			62,793
Other items - DTA	24,443			17,863
Gross deferred tax assets	723,565			671,721
Valuation allowance	(633,591		)	(571,277		)
Net deferred tax assets	89,974			100,444
Investment in PPA entities	(13,494		)	(21,587		)
Debt issuance cost	(4,055		)	(8,586		)
Leased assets	(65,978		)	(62,681		)
Other items - DTL	(5,803		)	(6,817		)
Gross deferred tax liabilities	(89,330		)	(99,671		)
Net deferred tax asset	$	644		$	773

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible

A reconciliation of the beginning and ending amounts of unrecognized tax benefits were as follows (in thousands):

	Years Ended December 31,
	2019			2018
Unrecognized tax benefits beginning balance	$	30,311		$	28,331
Gross decrease for tax positions of prior year	(93		)	(468		)
Gross increase for tax positions of prior year	615			353
Gross increase for tax positions of current year	3,647			2,095
Unrecognized tax benefits end balance	$	34,480		$	30,311