v3.19.3.a.u2

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Loss Before Provision For (Benefit From) Income Taxes | Loss before (benefit from) provision for income taxes for the years ended December 31, 2019, 2018 and 2017 consist of the following (in thousands):
| Years Ended December 31,
| 2019 |  | 2018 |  | 2017
United States | $ | (508,595 | ) |  | $ | (380,473 | ) |  | $ | (247,784 | )
Foreign | (6,121 | ) |  | (3,935 | ) |  | (8,212 | )
Loss before (benefit from) provision for income taxes | $ | (514,716 | ) |  | $ | (384,408 | ) |  | $ | (255,996 | )
Provision For (Benefit From) Income Taxes | The (benefit from) provision for income taxes for the years ended December 31, 2019, 2018 and 2017 consist of the following components (in thousands):
| Years Ended December 31,
| 2019 |  | 2018 |  | 2017
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | (26 | ) |  | $ | (252 | )
State | 505 |  |  | 352 |  |  | 172 |
Total current | 505 |  |  | 326 |  |  | (80 | )
Deferred: |  |  |  |  |
Federal | (1,200 | ) |  | — |  |  | — |
Total deferred | (1,200 | ) |  | — |  |  | — |
Total (benefit from) provision for income taxes | $ | (695 | ) |  | $ | 326 |  |  | $ | (80 | )
Reconciliation of U.S. Statutory Income Tax Rate to Effective Tax Rate | The reconciliation of the U.S. statutory income tax rate to our effective tax rate for the years ended December 31, 2019, 2018 and 2017 are as follows:
| Years Ended December 31,
| 2019 |  | 2018 |  | 2017
Tax effected at statutory rate | 21.0 | % |  | 21.0 | % |  | 34.0 | %
State taxes, net of federal benefit | 7.9 | % |  | 6.3 | % |  | 8.5 | %
Non-deductible items | 1.6 | % |  | 0.0 | % |  | (1.3 | )%
Change in valuation allowance | (33.0 | )% |  | (28.5 | )% |  | (20.4 | )%
Federal research and development credits | 2.5 | % |  | 1.5 | % |  | 4.8 | %
Foreign tax rate differential | (0.2 | )% |  | (0.2 | )% |  | (1.1 | )%
Impact of federal rate change on net deferred taxes | 0.0 | % |  | 0.0 | % |  | (25.0 | )%
Other | 0.2 | % |  | (0.2 | )% |  | 0.5 | %
Effective tax rate | 0.0 | % |  | (0.1 | )% |  | 0.0 | %
Significant Components of Deferred Tax Assets and Tax Liabilities | The significant components of our deferred tax assets and tax liabilities as of December 31, 2019 and 2018 are as follows (in thousands):
| December 31,
| 2019 |  | 2018
Deferred tax assets: |  |  |
Net operating loss carry-forwards | $ | 268,173 |  |  | $ | 114,932 |
Stock-based compensation | 43,978 |  |  | 33,138 |
Capitalized licenses, R&D and start-up costs | 19,891 |  |  | 22,143 |
Tax credit carry-forwards | 77,222 |  |  | 53,617 |
Accrued expenses | 7,377 |  |  | 16,443 |
Deferred revenue | 53,475 |  |  | 71,209 |
Operating lease liabilities | 26,571 |  |  | — |
Lease financing obligation | 10,570 |  |  | 9,149 |
Other | 11 |  |  | 2,870 |
Total gross deferred tax assets | 507,268 |  |  | 323,501 |
Less: valuation allowance | (470,753 | ) |  | (308,273 | )
Total deferred tax assets, net of valuation allowance | 36,515 |  |  | 15,228 |
Deferred tax liabilities: |  |  |
Financing right-of-use assets | (2,612 | ) |  | — |
Operating right-of-use assets | (24,944 | ) |  | — |
Fixed assets | (8,959 | ) |  | (15,228 | )
Total deferred tax liabilities | (36,515 | ) |  | (15,228 | )
Net deferred tax assets | $ | — |  |  | $ | — |
Reconciliation of the Beginning and Ending Amounts of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amounts of unrecognized tax benefits during the years ended December 31, 2019 and 2018 are as follows (in thousands):
Balance as of December 31, 2017 | $ | 940 |
Decrease due to prior positions | (799 | )
Increase due to current year tax position | — |
Balance as of December 31, 2018 | 141 |
Decrease due to prior positions | — |
Increase due to current year tax positions | — |
Balance as of December 31, 2019 | $ | 141 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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