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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Components of Deferred Tax Assets | Amounts are shown as of December 31 as of each respective year (in thousands):
|  | 2017 |  |  | 2016 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 238,500 |  |  | $ | 309,100 |
Research and development credits |  |  | 47,500 |  |  |  | 38,800 |
Capitalized research and development |  |  | 47,500 |  |  |  | 80,200 |
Share-based compensation expense |  |  | 14,600 |  |  |  | 17,400 |
Deferred revenue |  |  | 2,800 |  |  |  | 4,300 |
Deferred gain on sales leaseback |  |  | 2,100 |  |  |  | 3,800 |
Intangibles |  |  | 1,700 |  |  |  | 4,800 |
Cease-use expense |  |  | — |  |  |  | 300 |
Fixed assets |  |  | — |  |  |  | 400 |
Other |  |  | 8,000 |  |  |  | 4,400 |
Total deferred tax assets |  |  | 362,700 |  |  |  | 463,500 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Convertible debt |  |  | (31,300 | ) |  |  | — |
Fixed assets |  |  | (500 | ) |  |  | — |
Total deferred tax liabilities |  |  | (31,800 | ) |  |  | — |
Net of deferred tax assets and liabilities |  |  | 330,900 |  |  |  | 463,500 |
Valuation allowance |  |  | (330,900 | ) |  |  | (463,500 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Provision for Income Taxes on Earnings Subject to Income Taxes Differs from Statutory Federal Rate | The provision for income taxes on earnings subject to income taxes differs from the statutory Federal rate at December 31, 2017, 2016 and 2015, due to the following (in thousands):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Federal income taxes at 35% |  | $ | (49,889 | ) |  | $ | (49,383 | ) |  | $ | (31,126 | )
State income tax, net of Federal benefit |  |  | (4,013 | ) |  |  | 2 |  |  |  | 2 |
Tax effect on non-deductible expenses |  |  | 433 |  |  |  | (321 | ) |  |  | 172 |
Share-based compensation expense |  |  | (19,589 | ) |  |  | (5,077 | ) |  |  | 201 |
Officer compensation |  |  | 2,163 |  |  |  | — |  |  |  | — |
Change in tax rate |  |  | 154,415 |  |  |  | — |  |  |  | 10,773 |
Expired tax attributes |  |  | 2,998 |  |  |  | 6,708 |  |  |  | 5,594 |
Research credits |  |  | (8,352 | ) |  |  | (6,511 | ) |  |  | (6,638 | )
Change in valuation allowance |  |  | (79,966 | ) |  |  | 53,414 |  |  |  | 15,029 |
Uncertain tax positions |  |  | 2,756 |  |  |  | 957 |  |  |  | 5,940 |
Other |  |  | (956 | ) |  |  | 211 |  |  |  | 53 |
|  | $ | — |  |  | $ | — |  |  | $ | — |
Activity Related to Unrecognized Tax Benefits | The following table summarizes the activity related to our unrecognized tax benefits (in thousands):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Balance as of the beginning of the year |  | $ | 34,112 |  |  | $ | 33,074 |  |  | $ | 23,854 |
Increases related to prior year tax positions |  |  | — |  |  |  | 260 |  |  |  | 6,636 |
Increases related to current year tax positions |  |  | 3,291 |  |  |  | 2,211 |  |  |  | 2,584 |
Expiration of the statute of limitations for the assessment of taxes |  |  | — |  |  |  | (1,433 | ) |  |  | — |
Balance as of the end of the year |  | $ | 37,403 |  |  | $ | 34,112 |  |  | $ | 33,074 |

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