Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

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,
	2020		2019		2018
United States	$	(179,657)	$	(324,467)	$	(291,574)
Foreign	826		1,634		1,835
Total	$	(178,831)	$	(322,833)	$	(289,739)

Schedule of Components of Income Tax Expense (Benefit)

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

	Years Ended December 31,
	2020		2019		2018
Current:
Federal	$	—	$	—	$	—
State	21		26		191
Foreign	472		595		1,407
Total current	493		621		1,598
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	(237)		12		(61)
Total deferred	(237)		12		(61)
Total provision for income taxes	$	256	$	633	$	1,537

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,
	2020		2019		2018
Tax at federal statutory rate	$	(37,552)	$	(67,795)	$	(60,845)
State taxes, net of federal effect	21		26		191
Impact on noncontrolling interest	4,522		4,001		3,725
Non-U.S. tax effect	78		264		960
Nondeductible expenses	908		144		6,796
Stock-based compensation	5,956		6,484		3,892
Loss on debt extinguishment	214		—		—
U.S. tax on foreign earnings (GILTI)	203		221		127
Change in valuation allowance	25,906		57,288		46,691
Provision for income taxes	$	256	$	633	$	1,537

Schedule of Deferred Tax Assets and Liabilities

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

	December 31,
	2020		2019
Tax credits and net operating loss carryforwards	$	510,599	$	494,084
Lease liabilities	128,151		122,145
Depreciation and amortization	7,541		8,523
Deferred revenue	27,134		6,688
Accruals and reserves	15,068		5,874
Stock-based compensation	35,815		61,808
Other items - deferred tax assets	25,931		24,443
Gross deferred tax assets	750,239		723,565
Valuation allowance	(614,958)		(633,591)
Net deferred tax assets	135,281		89,974
Investment in PPA entities	(10,757)		(13,494)
Debt issuance cost	—		(4,055)
Discount upon issuance of debt	(29,513)		—
Managed services - deferred costs	(21,898)		—
Right-of-use assets and leased assets	(70,818)		(65,978)
Other items - deferred tax liability	(1,413)		(5,803)
Gross deferred tax liabilities	(134,399)		(89,330)
Net deferred tax asset	$	882	$	644

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,
	2020		2019
Unrecognized tax benefits beginning balance	$	34,480	$	30,311
Gross decrease for tax positions of prior year	—		(93)
Gross increase for tax positions of prior year	307		615
Gross increase for tax positions of current year	2,966		3,647
Unrecognized tax benefits end balance	$	37,753	$	34,480