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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Income Tax Benefit (Expense) from Continuing Operations | The provision for income taxes consists of the following:
|  | Years Ended December 31,
(in thousands, except for rate) |  | 2016 |  | 2015 |  | 2014
Current portion of income tax expense (benefit): |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  | 458 |  |  | 20 |  |  | 296 |
|  | 458 |  |  | 20 |  |  | 296 |
Deferred portion of income tax (benefit) expense: |  |  |  |  |  |
Federal |  | (61,396 | ) |  | — |  |  | — |
State |  | — |  |  | — |  |  | — |
|  | (61,396 | ) |  | — |  |  | — |
Total income tax (benefit) expense |  | $ | (60,938 | ) |  | $ | 20 |  |  | $ | 296 |
Effective tax rate |  | (166 | )% |  | — | % |  | 18 | %
Reconciliation of Expected Federal Income Taxes at Statutory Rates | A reconciliation of expected federal income taxes on income from operations at statutory rates with the expense (benefit) for income taxes is as follows:
|  | Years Ended December 31,
(in thousands) |  | 2016 |  | 2015 |  | 2014
Federal statutory rate |  | $ | 12,859 |  |  | $ | (10,542 | ) |  | $ | 589 |
State income taxes, net of federal benefit |  | 987 |  |  | (781 | ) |  | 31 |
Disallowed compensation |  | — |  |  | — |  |  | 721 |
Permanent differences |  | 84 |  |  | 35 |  |  | 52 |
Tax credits |  | (2,419 | ) |  | (38,998 | ) |  | (25,607 | )
Valuation allowances |  | (72,359 | ) |  | 50,066 |  |  | 23,794 |
Changes in state effective rates |  | (125 | ) |  | (243 | ) |  | 716 |
Stock-based compensation |  | 36 |  |  | 487 |  |  | — |
Other |  | (1 | ) |  | (4 | ) |  | — |
(Benefit) expense for the provision for income taxes |  | $ | (60,938 | ) |  | $ | 20 |  |  | $ | 296 |
Deferred Tax Assets And Liabilities | Details of the Company’s deferred tax assets and liabilities are summarized as follows:
|  | As of December 31,
(in thousands) |  | 2016 |  | 2015
Deferred tax assets |  |  |  |
Settlement and Royalty Indemnification |  | $ | 4,264 |  |  | $ | 7,807 |
Deferred revenues and loss contract provisions |  | 268 |  |  | 2,899 |
Employee related liabilities |  | 3,796 |  |  | 4,598 |
Intangible assets |  | 1,518 |  |  | 1,733 |
Equity method investments |  | 12,326 |  |  | 7,500 |
Net operating loss carryforward |  | 13,341 |  |  | 23,193 |
Tax credits |  | 99,903 |  |  | 97,484 |
Deposits on contracts |  | — |  |  | 1,146 |
Other |  | 2,109 |  |  | 2,118 |
Total deferred tax assets |  | 137,525 |  |  | 148,478 |
Less valuation allowance |  | (75,910 | ) |  | (148,269 | )
Deferred tax assets |  | 61,615 |  |  | 209 |
Less: Deferred tax liabilities |  |  |  |
Property and equipment and other |  | (219 | ) |  | (209 | )
Total deferred tax liabilities |  | (219 | ) |  | (209 | )
Net deferred tax assets |  | $ | 61,396 |  |  | $ | — |
Summary of Operating Loss Carryforwards and Tax Credit Carryforwards | The following table presents the approximate amount of federal and state net operating loss carryforwards and federal tax credit carryforwards available to reduce future taxable income, along with the respective range of years that the net operating loss and tax credit carryforwards would expire if not utilized:
|  | As of December 31,
(in thousands) |  | 2016 |  | Beginning expiration year |  | Ending expiration year
Federal net operating loss carryforwards |  | $ | 31,699 |  |  | 2031 |  | 2036
State net operating loss carryforwards |  | $ | 57,600 |  |  | 2021 |  | 2036
Federal tax credit carryforwards |  | $ | 99,879 |  |  | 2031 |  | 2036
Schedule of Unrecognized Tax Benefits | The following table sets forth a reconciliation of the beginning and ending unrecognized tax benefits on a gross basis for the years ended December 31, 2016, 2015 and 2014:
|  | Years Ended December 31,
(in thousands) |  | 2016 |  | 2015 |  | 2014
Balance as of January 1 |  | $ | — |  |  | $ | — |  |  | $ | — |
Increases for tax positions of current year |  | 54 |  |  | — |  |  | — |
Balance as of December 31 |  | 54 |  |  | — |  |  | — |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
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