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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Schedule of Reconciliation of Federal Statutory Rate on Loss before Income Taxes and before Gain from Sale of Equity Method Investment Rate to Effective Income Tax Rate | The reconciliation of the federal statutory rate on the loss before income taxes and before the gain from sale of equity method investment to the effective income tax rate for the years ended December 31 is as follows:
|  | 2016 |  |  | 2015 |  |  | 2014 |
Statutory federal tax rate |  |  | (34.0 | )% |  |  | (34.0 | )% |  |  | (34.0 | )%
State income taxes, net of federal income tax benefit |  |  | 1.9 |  |  |  | 46.4 |  |  |  | 0.8 |
(Decrease) increase in valuation allowance |  |  | 46.5 |  |  |  | (138.4 | ) |  |  | 46.9 |
Tax credits |  |  | (13.6 | ) |  |  | 29.9 |  |  |  | (12.4 | )
Capital gain on sale to noncontrolling interest |  |  | 3.9 |  |  |  | 237.8 |  |  |  | — |
Permanent items |  |  | 0.9 |  |  |  | 21.2 |  |  |  | 0.4 |
Decrease in unremitted Vicor Custom Power earnings |  |  | (0.9 | ) |  |  | (108.7 | ) |  |  | — |
Foreign rate differential and deferred items |  |  | (0.8 | ) |  |  | (18.2 | ) |  |  | (0.3 | )
Book income attributable to noncontrolling interest |  |  | 0.1 |  |  |  | 47.0 |  |  |  | (0.6 | )
Decrease in tax reserves |  |  | — |  |  |  | (248.6 | ) |  |  | (3.7 | )
Other |  |  | (0.2 | ) |  |  | (0.1 | ) |  |  | — |
|  |  | 3.8 | % |  |  | (165.7 | )% |  |  | (2.9 | )%
Schedule of Domestic and Foreign Components of Income (Loss) Before Income Taxes and before the Gain from Sale of Equity Method Investment | For financial reporting purposes, income (loss) before income taxes and before the gain from sale of equity method investment for the years ended December 31 include the following components (in thousands):
|  | 2016 |  |  | 2015 |  |  | 2014 |
Domestic |  | $ | (6,034 | ) |  | $ | 1,373 |  |  | $ | (14,223 | )
Foreign |  |  | 4 |  |  |  | (1,615 | ) |  |  | (272 | )
|  | $ | (6,030 | ) |  | $ | (242 | ) |  | $ | (14,495 | )
Schedule of Components of Provision (Benefit) for Income Taxes | Significant components of the provision (benefit) for income taxes for the years ended December 31 are as follows (in thousands):
|  | 2016 |  |  | 2015 |  |  | 2014 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | 144 |  |  | $ | (690 | )
State |  |  | 172 |  |  |  | (473 | ) |  |  | 147 |
Foreign |  |  | 137 |  |  |  | 111 |  |  |  | 124 |
|  |  | 309 |  |  |  | (218 | ) |  |  | (419 | )
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (55 | ) |  |  | (274 | ) |  |  | (6 | )
Foreign |  |  | (23 | ) |  |  | 91 |  |  |  | — |
|  |  | (78 | ) |  |  | (183 | ) |  |  | (6 | )
|  | $ | 231 |  |  | $ | (401 | ) |  | $ | (425 | )
Schedule of Significant Components of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets and liabilities as of December 31 were as follows (in thousands):
|  | 2016 |  |  | 2015 |
Deferred tax assets: |  |  |  |  |  |  |  |
Research and development tax credit carryforwards |  | $ | 13,967 |  |  | $ | 12,503 |
Net operating loss carryforwards |  |  | 4,902 |  |  |  | 3,393 |
Stock-based compensation |  |  | 4,066 |  |  |  | 3,993 |
Inventory reserves |  |  | 3,143 |  |  |  | 2,979 |
Vacation accrual |  |  | 1,928 |  |  |  | 1,768 |
Investment tax credit carryforwards |  |  | 1,576 |  |  |  | 1,399 |
Alternative minimum tax credit carryforward |  |  | 340 |  |  |  | 340 |
Deferred revenue |  |  | 154 |  |  |  | 192 |
Unrealized loss on investments |  |  | 136 |  |  |  | 149 |
Warranty reserves |  |  | 73 |  |  |  | 202 |
Bad debt reserves |  |  | 52 |  |  |  | 58 |
Other |  |  | 331 |  |  |  | 735 |
Total deferred tax assets |  |  | 30,668 |  |  |  | 27,711 |
Less: Valuation allowance for deferred tax assets |  |  | (29,274 | ) |  |  | (25,862 | )
Net deferred tax assets |  |  | 1,394 |  |  |  | 1,849 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Prepaid expenses |  |  | (654 | ) |  |  | (713 | )
Depreciation |  |  | (406 | ) |  |  | (787 | )
Patent amortization |  |  | (296 | ) |  |  | (334 | )
Unremitted Vicor Custom Power earnings |  |  | — |  |  |  | (55 | )
Total deferred tax liabilities |  |  | (1,356 | ) |  |  | (1,889 | )
Net deferred tax assets (liabilities) |  | $ | 38 |  |  | $ | (40 | )
Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
|  | 2016 |  |  | 2015 |  |  | 2014 |
Balance on January 1 |  | $ | 830 |  |  | $ | 1,254 |  |  | $ | 2,072 |
Additions based on tax provisions related to the current year |  |  | 125 |  |  |  | 120 |  |  |  | 161 |
Reductions for tax positions of prior years |  |  | — |  |  |  | — |  |  |  | (967 | )
Settlements |  |  | — |  |  |  | (480 | ) |  |  | — |
Lapse of statute |  |  | (9 | ) |  |  | (64 | ) |  |  | (12 | )
Balance on December 31 |  | $ | 946 |  |  | $ | 830 |  |  | $ | 1,254 |

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- Definition 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
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