INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The following table summarizes the components of the Company’s provision for income taxes for the periods presented (in thousands):

	Year Ended December 31,
	2020		2019		2018
Current income tax expense:
Federal	$	—	$	—	$	—
State	63		252		377
Total current income tax expense	63		252		377
Deferred income tax benefit:
Federal	—		—		—
State	—		—		—
Total deferred income tax benefit	—		—		—
Income Tax Provision	$	63	$	252	$	377

Schedule of Effective Income Tax Rate Reconciliation

The following table presents a reconciliation of the U.S. federal statutory income tax rates to the Company’s effective income tax rate for the periods presented:

	Year Ended December 31,
	2020		2019		2018
U. S. Federal tax benefit at statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal benefit	3.0		3.2		2.6
Non-deductible expenses and other	0.3		(0.1)		(0.9)
Non-deductible warrant expenses	—		0.4		(1.6)
Loss on convertible note exchange	(2.0)		—		—
Share-based compensation	0.3		(0.4)		0.4
Deduction limitation on executive compensation	(1.8)		—		—
Change in valuation allowance, net	(21.0)		(25.2)		(22.6)
Research and development credits	0.1		1.0		0.9
Effective tax rate	(0.1)	%	(0.1)	%	(0.2)	%

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income taxes purposes. Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2020 and 2019, are as follows (in thousands):

	December 31, 2020		December 31, 2019
Deferred tax assets:
Accrued and reserves	$	4,008	$	4,231
Inventory	10,554		15,181
Tax credits	12,953		10,880
Lease Liabilities	16,262		14,800
Net operating loss	205,995		149,141
Total gross deferred tax assets	249,772		194,233
Depreciation and amortization	(2,746)		(4,749)
Goodwill	(290)		(114)
Right-of-use assets	(11,562)		(14,507)
Valuation allowance	(235,174)		(174,863)
Net deferred tax assets	$	—	$	—

Schedule of Unrecognized Tax Benefits Roll Forward

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):

	Year Ended December 31,
	2020		2019		2018
Unrecognized tax benefits as of the beginning of the year	$	5,033	$	2,433	$	862
Increases related to prior year tax provisions	182		383		197
Decrease related to prior year tax provisions	(888)		(247)		—
Increase related to current year tax provisions	1,812		2,464		1,374
Unrecognized tax benefits as of the end of the year	$	6,139	$	5,033	$	2,433