Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

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,
	2017			2016			2015
United States	$	(109,678	)	$	(69,976	)	$	(58,411	)
Foreign	1,652			(2,107		)	6,175
Total	$	(108,026	)	$	(72,083	)	$	(52,236	)

Provision (Benefit) for Income Taxes

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

	For the Years Ended December 31,
	2017			2016			2015
Current:
Federal	$	(10,608	)	$	(2,001	)	$	113
State	(940		)	(216		)	5
Foreign	7			8			148
	$	(11,541	)	$	(2,209	)	$	266
Deferred:
Federal	(5,256		)	(93		)	114
State	19			(11		)	26
Foreign	—			—			—
	(5,237		)	(104		)	140
Total income tax (benefit) provision	$	(16,778	)	$	(2,313	)	$	406

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:

	For the Years Ended December 31,
	2017			2016			2015
Tax provision computed at the federal statutory rate	$	(37,809	)	$	(25,217	)	$	(18,269	)
State tax, net of federal benefit	(1,849		)	(307		)	163
Research credits	(1,176		)	(3,232		)	(2,974		)
Change in tax credit carryforwards	386			11,042			(4,965		)
Officers compensation	(9,292		)	1,196			1,577
Stock based compensation	(2,735		)	588			535
Permanent items and other	1,450			12			(487		)
Tax differential on foreign earnings	33			15			1,435
Change in tax rate	37,769			(744		)	(903		)
Refundable ATM credit	(1,336		)	—			—
Change in FIN48 Reserve	(561		)	—			—
Change in prior year deferred taxes	(1,218		)	—			—
Valuation allowance	(440		)	14,334			24,294
Income tax (benefit) provision	$	(16,778	)	$	(2,313	)	$	406

Components of Company's Deferred Tax Assets

Significant components of our deferred tax assets and liabilities as of December 31, 2017 and 2016 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.

	December 31,
	2017			2016
Deferred tax assets:
Net operating loss carry forwards	$	60,771		$	57,404
Research credits	14,255			11,480
Stock based compensation	10,046			5,963
Deferred revenue	1,017			1,380
Development costs	4,143			7,180
Returns and allowances	1,636			2,178
Other, net	—			10,530
Total deferred tax assets before valuation allowance	91,868			96,115
Valuation allowance	(86,021		)	(85,239		)
Total deferred tax assets	5,847			10,876
Deferred tax liabilities:
Basis difference in debt	(28		)	(447		)
Depreciation and amortization differences	(6,836		)	(17,104		)
Other, net	(421		)	—
Net deferred tax liabilities	$	(1,438	)	$	(6,675	)

Summary of Unrecognized Tax Benefits

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

	For the Years Ended December 31,
	2017			2016			2015
Balance at beginning of year	$	3,271		$	4,498		$	1,944
Adjustments related to prior year tax positions	(39		)	(1,638		)	1,318
Increases related to current year tax positions	374			411			1,236
Decreases due to expiration of tax statutes	(891		)	—			—
Balance at end of year	$	2,715		$	3,271		$	4,498