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INCOME TAXES - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carry forwards | $ 3,405 | $ 3,716
Capitalized technology license | 4,163 | 3,922
Capitalized research expenditures | 8,100 | 10,206
Accruals and reserves | 1,112 | 3,275
Retirement plan | 9,723 | 8,062
Deferred revenue | 516 | 731
Tax credit carry forwards | 1,846 | 7,973
Stock-based compensation | 2,889 | 2,012
Other | 874 | 1,857
Deferred Tax Assets, Gross | 32,628 | 41,754
Valuation allowance | (7,950) | (14,483)
Deferred tax assets | 24,678 | 27,271
Deferred tax liability: |  |
Acquisition goodwill | (185) |
Deferred tax liabilities | (185) |
Net deferred tax assets | $ 24,493 | $ 27,271

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