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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Tax Provision

Loss before income tax provision (benefit) consisted of the following (in thousands):

			For the year ended December 31,
			2017						2016						2015
United States			$	(44,246)					$	(43,952)					$	(42,788)
Foreign			(119)						(1)						(618)
Total			$	(44,365)					$	(43,953)					$	(43,406)

Schedule of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes consisted of the following (in thousands):

			For the year ended December 31,
			2017						2016						2015
Current
State			$	42					$	12					$	69
Foreign			19						44						—
Total Current			$	61					$	56					$	69
Deferred
Federal			$	—					$	(32)					$	(76)
Total Deferred			$	—					$	(32)					$	(76)
Total			$	61					$	24					$	(7)

Schedule of Effective Income Tax Rate Reconciliation

The items accounting for the difference between income taxes computed at the federal statutory income tax rate and the provision for income taxes consisted of the following (in thousands):

			For the year ended December 31,
			2017						2016						2015
Federal statutory rate			35.0		%				35.0		%				35.0		%
Effect of:
Tax benefit at federal statutory rate			$	(15,528)					$	(15,384)					$	(15,192)
State taxes, net of federal benefit			(1,802)						(1,377)						(1,833)
Revaluation of deferred tax items due to tax rate change (federal and state)			22,880						—						—
Revaluation of deferred tax asset for current year net operating loss due to tax rate change			4,134						—						—
Permanent differences including section 162(m) limitations, stock compensation, gain on foreign restructuring, and meals & entertainment			5,141						1,292						636
Tax benefit of federal R&D credit			(2,366)						(1,781)						(1,270)
Recognition of excess tax benefits related to share-based payments			(3,606)						—						—
Valuation allowance			(8,586)						17,013						17,697
Other			(206)						261						(45)
Total income tax provision			$	61					$	24					$	(7)

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows (in thousands):

			As of December 31,
			2017						2016
Deferred tax assets:
Property and equipment			$	15					$	12
Accruals and reserves			199						1,104
Deferred rent			931						1,565
Compensation and benefits			11,973						16,048
Deferred revenue			4,762						3,255
Net operating loss and credits			41,108						45,625
Other			167						180
Total deferred tax assets			59,155						67,789
Valuation allowance			(58,639)						(67,225)
Total deferred tax assets			516						564
Deferred tax liabilities:
Property and equipment			(440)						(403)
Other deferred tax liabilities			(76)						(161)
Deferred tax liabilities			(516)						(564)
Total			$	—					$	—

Schedule of Unrecognized Tax Benefits

A reconciliation of the gross unrecognized tax benefits is as follows (in thousands):

			For the year ended December 31,
			2017						2016
Unrecognized tax benefits-beginning of period			$	168					$	—
Additions for tax positions related to prior year			—						168
Reductions for tax positions related to prior year			—						—
Foreign currency adjustments			23						—
Additions for tax positions related to current year			—						—
Unrecognized tax benefits-end of period			$	191					$	168

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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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-Name Accounting Standards Codification
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-SubTopic 10
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Tabular disclosure of the change in unrecognized tax benefits.

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