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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Taxes

Schedule of United States and foreign loss before income taxes

United States and foreign (loss) income before income taxes was as follows (in thousands):

		Year ended December 31,
		2018			2017			2016
United States		$	(14,776)		$	12,543		$	12,214
Foreign			2,408			(12,542)			(7,649)
Total		$	(12,368)		$	1		$	4,565

Schedule of the provision for income taxes

The provision for income taxes was as follows (in thousands):

		December 31,
		2018			2017			2016
Current:
Federal		$	—		$	235		$	(28)
State			274			93			71
Foreign			309			—			—
			583			328			43
Deferred:
Federal			—			(235)			—
State			—			—			—
Foreign			—			—			—
			—			(235)			—
Provision for income taxes		$	583		$	93		$	43

Schedule of reconciliations of the U.S. federal statutory tax rate to the combined effective tax rate

		Year ended
		December 31,
(amounts in thousands)		2018		2017		2016
Statutory rate of tax expense	$	(2,597)	$	-	$	1,552
State income taxes, net of federal benefit		(1,518)		(17)		530
Permanent and other items		(4,658)		(5,199)		789
Nondeductible offering costs		-		-		7
Research credits		(2,556)		(2,215)		(1,945)
Uncertain tax positions		6,143		1,108		940
Change in tax rate		(250)		1,013		1,337
Tax Cuts and Jobs Act		-		25,216		-
Valuation allowance		6,019		(19,813)		(3,167)
Provision for income taxes	$	583	$	93	$	43

Schedule of significant components of the Company's deferred tax assets

Significant components of the Company’s net deferred tax assets at December 31, 2018 and December 31, 2017 are as follows (in thousands):

		December 31,
		2018			2017
Deferred tax assets:
Net operating loss carryforwards		$	40,041		$	37,571
Tax credits			7,754			6,713
Depreciation and amortization			9,356			10,765
Stock-based compensation			9,838			7,184
Reserves and accruals			5,030			3,739
Total deferred tax assets			72,019			65,972
Deferred tax liabilities:
Other, net		$	(65)		$	(42)
Valuation allowance			(71,954)			(65,695)
Net deferred tax assets		$	—		$	235

Schedule of reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits for the years ended December 31, 2018, December 31, 2017 and December 31, 2016, excluding interest and penalties, is as follows (in thousands):

		December 31,
		2018			2017			2016
Balance at beginning of the year		$	7,227		$	5,947		$	4,848
Net addition (reduction) for tax positions—prior years			4,558			—			(49)
Net additions for tax positions—current year			1,701			1,280			1,148
Balance at end of the year		$	13,486		$	7,227		$	5,947

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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