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INCOME TAXES - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax asset: |  |
Capitalized technology license | $ 553 | $ 804
Capitalized research expenditures | 4,710 | 3,719
Accruals and reserves | 2,890 | 962
Retirement plan | 9,570 | 7,125
Deferred revenue | 12,028 | 206
Tax credit carry forwards | 2,895 | 21,562
Stock-based compensation | 1,701 | 1,819
Other | 47 | 59
Deferred Tax Assets, Gross | 34,394 | 36,256
Valuation allowance | (2,893) | (2,460)
Deferred tax assets | 31,501 | 33,796
Deferred tax liability: |  |
Accruals and reserves | (7,124) | (6,774)
Deferred tax liabilities | (7,124) | (6,774)
Net deferred tax assets | $ 24,377 | $ 27,022

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