Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components of (Loss) Income before (Provision) Benefit for Income Taxes

The components of loss before provision for income taxes are as follows:

	For the Years Ended December 31,
	2016			2015			2014
United States	$	(68,718	)	$	(56,554	)	$	(37,327	)
Foreign	(2,107		)	6,175			(6,205		)
Total	$	(70,825	)	$	(50,379	)	$	(43,532	)

Provision (Benefit) for Income Taxes

The (benefit) provision for income taxes consist of the following:

	For the Years Ended December 31,
	2016			2015		2014
Current:
Federal	$	(2,001	)	$	113	$	1,529
State	(216		)	5		126
Foreign	8			148		29
	$	(2,209	)	$	266	$	1,684
Deferred:
Federal	(93		)	114		495
State	(11		)	26		7
Foreign	—			—		—
	(104		)	140		502
Total income tax (benefit) provision	$	(2,313	)	$	406	$	2,186

Income Tax Provision (Benefit) Differs from Computed Using Federal Statutory Rate Applied to Income before Taxes

The income tax (benefit) provision differs from that computed using the federal statutory rate applied to income before taxes as follows:

	2016			2015			2014
Tax provision computed at the federal statutory rate	$	(24,777	)	$	(17,619	)	$	(15,236	)
State tax, net of federal benefit	(261		)	232			66
Research credits	(3,232		)	(2,974		)	(2,134		)
Change in tax credit carryforwards	11,042			(4,965		)	—
Transaction costs	—			—			(11		)
Officers compensation	1,159			1,577			1,895
Stock based compensation	556			535			299
Permanent items and other	12			(487		)	21,742
Domestic manufacturing deduction	—			—			(630		)
Tax differential on foreign earnings	15			1,435			1,570
Change in tax rate	(744		)	(903		)	(519		)
Valuation allowance	13,917			23,575			(4,856		)
Income tax (benefit) provision	$	(2,313	)	$	406		$	2,186

Components of Company's Deferred Tax Assets

Significant components of our deferred tax assets and liabilities as of December 31, 2016 and 2015 are presented below. A valuation allowance has been recognized to offset the net deferred tax assets as realization of such deferred tax assets no longer meets the “more-likely-than-not” threshold under GAAP.

	2016			2015			2014
Deferred tax assets:
Net operating loss carry forwards	$	57,404		$	41,251		$	40,505
Research credits	11,480			22,082			9,045
Stock based compensation	5,546			4,828			3,703
Deferred revenue	1,380			2,280			1,893
Development costs	7,180			5,504			5,950
Returns and allowances	2,178			1,363			4,161
Other, net	10,530			9,887			9,082
Total deferred tax assets before valuation allowance	95,698			87,195			74,339
Valuation allowance	(84,822		)	(71,815		)	(45,983		)
Total deferred tax assets	10,876			15,380			28,356
Deferred tax liabilities:
Basis difference in debt	(447		)	(713		)	(907		)
Depreciation and amortization differences	(17,104		)	(21,446		)	(34,088		)
Net deferred tax liabilities	$	(6,675	)	$	(6,779	)	$	(6,639	)

Summary of Unrecognized Tax Benefits

The following tabular reconciliation summarizes activity related to unrecognized tax benefits:

	2016			2015		2014
Balance at beginning of year	$	4,498		$	1,944	$	2,212
Adjustments related to prior year tax positions	(1,638		)	1,318		(915		)
Increases related to current year tax positions	411			1,236		647
Decreases due to settlements	—			—		—
Decreases related to prior year tax positions	—			—		—
Balance at end of year	$	3,271		$	4,498	$	1,944