Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Summary of Components of Income Tax Expense (Benefit)

The components for the income tax expense (benefit) are as follows for the years ended December 31 (in thousands):

	2015			2014		2013
Current income taxes
Federal	$	—		$	—	$	—
State		—			—		—
Foreign		—			—		—
Deferred income taxes
Federal		—			—		—
State		—			—		—
Foreign		(1,024	)		—		—
Total income tax expense (benefit)	$	(1,024	)	$	—	$	—

Schedule of Income (Loss) From Operations Before Taxes

The United States and foreign components of loss from operations before taxes are as follows for the years ended December 31 (in thousands):

	2015			2014			2013
United States	$	(44,438	)	$	(37,652	)	$	(28,358	)
Foreign		(3,534	)		—			—
Total loss from operations before taxes	$	(47,972	)	$	(37,652	)	$	(28,358	)

Summary of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets consist of the following at December 31 (in thousands):

	2015			2014
Current deferred tax assets:
Inventory reserves	$	—		$	537
Accrued expenses		—			373
Deferred rent		—			17
Allowance for uncollectible accounts receivable		—			32
Valuation allowance		—			(959	)
Net current deferred tax asset		—			—
Noncurrent deferred tax assets:
Stock-based compensation		1,543			1,154
Inventory		1,819			—
Accrued expenses and other		936			—
Contribution carryforward		2			2
Research credit carryforward		4,224			3,200
Fixed assets		275			278
Capitalized start-up costs and other intangibles		3,864			4,233
Net operating loss carryforwards		64,867			51,145
		77,530			60,012
Valuation allowance		(75,897	)		(60,009	)
Net noncurrent deferred tax asset		1,633			3
Noncurrent deferred tax liabilities
Fixed assets		(973	)		—
Purchase accounting intangibles		(16,923	)		(3	)
Net noncurrent deferred tax liability		(17,896	)		—
Net deferred tax asset (liability)	$	(16,263	)	$	—

Summary of Change in Gross Unrecognized Tax Positions

The following is a tabular reconciliation of the Company’s change in gross unrecognized tax positions at December 31 (in thousands):

	2015		2014		2013
Beginning balance	$	606	$	—	$	—
Gross increases for tax positions related to current periods		256		606		—
Gross increases for tax positions related to prior periods		—		—		—
Ending balance	$	862	$	606	$	—

Summary of Provision for Income Taxes

Taxes computed at the statutory federal income tax rate of 34% are reconciled to the provision for income taxes as follows for the years ended December 31:

	2015						2014						2013
	Amount			% of Pretax Earnings			Amount			% of Pretax Earnings			Amount			% of Pretax Earnings
United States federal tax at statutory rate	$	(16,311	)		34.0	%	$	(12,801	)		34.0	%	$	(9,642	)		34.0	%
State taxes (net of deferred benefit)		(1,121	)		2.3	%		(786	)		2.0	%		(662	)		2.3	%
Nondeductible expenses		1,797			(3.7	%)		253			(0.7	%)		1,556			(5.5	%)
Research & Development credits		(1,281	)		2.7	%		(1,532	)		4.1	%		—			0.0	%
Change in unrecognized tax benefits		256			(0.5	%)		606			(1.6	%)		—			0.0	%
Foreign tax rate differential		175			(0.4	%)		—			0.0	%		—			0.0	%
Adjustment for valuation allowance as part of purchase accounting		—			0.0	%		—			0.0	%		(11,785	)		41.6	%
Other, net		532			(1.2	%)		392			(1.0	%)		(200	)		0.7	%
Change in valuation allowance		14,929			(31.1	%)		13,868			(36.8	%)		20,733			(73.1	%)
Income tax benefit	$	(1,024	)		2.1	%	$	—			0.0	%	$	—			0.0	%