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Income Taxes - Schedule of Significant Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2015 | Dec. 31, 2014
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Deferred tax assets: |  |
Research and development tax credit carryforwards | $ 12,503,000 | $ 10,756,000
Stock-based compensation | 3,993,000 | 3,465,000
Net operating loss carryforwards | 3,393,000 | 3,560,000
Inventory reserves | 2,979,000 | 3,024,000
Vacation accrual | 1,768,000 | 1,821,000
Investment tax credit carryforwards | 1,399,000 | 1,446,000
Alternative minimum tax credit carryforward | 340,000 | 340,000
Warranty reserves | 202,000 | 65,000
Deferred revenue | 192,000 | 178,000
Unrealized loss on investments | 149,000 | 131,000
Bad debt reserves | 58,000 | 59,000
Accrued severance | 35,000 | 525,000
Foreign tax credits |  | 1,405,000
Other | 700,000 | 446,000
Total deferred tax assets | 27,711,000 | 27,221,000
Less: Valuation allowance for deferred tax assets | (25,862,000) | (25,818,000)
Net deferred tax assets | 1,849,000 | 1,403,000
Deferred tax liabilities: |  |
Depreciation | (787,000) | (176,000)
Prepaid expenses | (713,000) | (755,000)
Patent amortization | (334,000) | (365,000)
Unremitted Vicor Custom Power earnings | (55,000) | (329,000)
Total deferred tax liabilities | (1,889,000) | (1,625,000)
Net deferred tax liabilities | $ (40,000) | $ (222,000)

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