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Income Taxes - Deferred Taxes (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 150,727 | $ 57,181
Research credit carryforwards | 14,843 | 31,101
Fixed assets and intangibles | 419 | 1,637
Accrued expenses | 171 | 657
Deferred revenue | 0 | 957
Other | 17,960 | 11,430
Deferred tax assets | 184,120 | 102,963
Valuation allowance for deferred tax assets | (141,338) | (4,476)
Net deferred tax assets | 42,782 | 98,487
Deferred tax liabilities: |  |
Retrophin fair value adjustment | (18) | (179)
Convertible debt | 0 | (2,905)
Identified intangibles | (41,664) | (44,643)
Identified indefinite lived intangibles | (1,040) | (1,759)
Investment in Viking | (2,937) | (2,480)
Deferred revenue | (3,488) | 0
Other | (964) | 0
Net deferred tax liabilities | (50,111) | (51,966)
Deferred income taxes, net | $ (7,329) |
Deferred income taxes, net |  | $ 46,521

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