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Income Taxes - Schedule of Significant Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2016 | Dec. 31, 2015
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Deferred tax assets: |  |
Research and development tax credit carryforwards | $ 13,967,000 | $ 12,503,000
Net operating loss carryforwards | 4,902,000 | 3,393,000
Stock-based compensation | 4,066,000 | 3,993,000
Inventory reserves | 3,143,000 | 2,979,000
Vacation accrual | 1,928,000 | 1,768,000
Investment tax credit carryforwards | 1,576,000 | 1,399,000
Alternative minimum tax credit carryforward | 340,000 | 340,000
Deferred revenue | 154,000 | 192,000
Unrealized loss on investments | 136,000 | 149,000
Warranty reserves | 73,000 | 202,000
Bad debt reserves | 52,000 | 58,000
Other | 331,000 | 735,000
Total deferred tax assets | 30,668,000 | 27,711,000
Less: Valuation allowance for deferred tax assets | (29,274,000) | (25,862,000)
Net deferred tax assets | 1,394,000 | 1,849,000
Deferred tax liabilities: |  |
Prepaid expenses | (654,000) | (713,000)
Depreciation | (406,000) | (787,000)
Patent amortization | (296,000) | (334,000)
Unremitted Vicor Custom Power earnings |  | (55,000)
Total deferred tax liabilities | (1,356,000) | (1,889,000)
Net deferred tax assets (liabilities) | $ 38,000 |
Net deferred tax assets (liabilities) |  | $ (40,000)

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