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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
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:
|  | 2017 |  |  | 2016 |  |  | 2015 |
Statutory federal tax rate |  |  | (34.0 | )% |  |  | (34.0 | )% |  |  | (34.0 | )%
State income taxes, net of federal income tax benefit |  |  | 97.2 |  |  |  | 1.9 |  |  |  | 46.4 |
Rate change due to tax reform |  |  | 3,441.1 |  |  |  | — |  |  |  | — |
Tax credits |  |  | (1,222.3 | ) |  |  | (13.6 | ) |  |  | 29.9 |
Increase (decrease) in valuation allowance |  |  | (936.1 | ) |  |  | 46.5 |  |  |  | (138.4 | )
Permanent items |  |  | (861.2 | ) |  |  | 0.9 |  |  |  | 21.2 |
Refundable income taxes — AMT credit |  |  | (751.0 | ) |  |  | — |  |  |  | — |
Foreign rate differential and deferred items |  |  | (91.8 | ) |  |  | (0.8 | ) |  |  | (18.2 | )
Decrease in tax reserves |  |  | (5.1 | ) |  |  | — |  |  |  | (248.6 | )
Capital gain on sale to noncontrolling interest |  |  | — |  |  |  | 3.9 |  |  |  | 237.8 |
Decrease in unremitted Vicor Custom Power earnings |  |  | — |  |  |  | (0.9 | ) |  |  | (108.7 | )
Book income attributable to noncontrolling interest |  |  | — |  |  |  | 0.1 |  |  |  | 47.0 |
Other |  |  | (0.1 | ) |  |  | (0.2 | ) |  |  | (0.1 | )
|  |  | (363.3 | )% |  |  | 3.8 | % |  |  | (165.7 | )%
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):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Domestic |  | $ | (1,591 | ) |  | $ | (6,034 | ) |  | $ | 1,373 |
Foreign |  |  | 1,493 |  |  |  | 4 |  |  |  | (1,615 | )
|  | $ | (98 | ) |  | $ | (6,030 | ) |  | $ | (242 | )
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):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | (736 | ) |  | $ | — |  |  | $ | 144 |
State |  |  | 156 |  |  |  | 172 |  |  |  | (473 | )
Foreign |  |  | 396 |  |  |  | 137 |  |  |  | 111 |
|  |  | (184 | ) |  |  | 309 |  |  |  | (218 | )
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | (55 | ) |  |  | (274 | )
Foreign |  |  | (172 | ) |  |  | (23 | ) |  |  | 91 |
|  |  | (172 | ) |  |  | (78 | ) |  |  | (183 | )
|  | $ | (356 | ) |  | $ | 231 |  |  | $ | (401 | )
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):
|  | 2017 |  |  | 2016 |
Deferred tax assets: |  |  |  |  |  |  |  |
Research and development tax credit carryforwards |  | $ | 20,019 |  |  | $ | 13,967 |
Net operating loss carryforwards |  |  | 4,918 |  |  |  | 4,902 |
Stock-based compensation |  |  | 2,793 |  |  |  | 4,066 |
Investment tax credit carryforwards |  |  | 2,181 |  |  |  | 1,576 |
Inventory reserves |  |  | 2,059 |  |  |  | 3,143 |
Vacation accrual |  |  | 1,255 |  |  |  | 1,928 |
Contingent consideration liabilities |  |  | 148 |  |  |  | — |
Unrealized loss on investments |  |  | 135 |  |  |  | 136 |
Deferred revenue |  |  | 79 |  |  |  | 154 |
Warranty reserves |  |  | 45 |  |  |  | 73 |
Bad debt reserves |  |  | 36 |  |  |  | 52 |
Alternative minimum tax credit carryforward |  |  | — |  |  |  | 340 |
Other |  |  | 273 |  |  |  | 331 |
Total deferred tax assets |  |  | 33,941 |  |  |  | 30,668 |
Less: Valuation allowance for deferred tax assets |  |  | (33,024 | ) |  |  | (29,274 | )
Net deferred tax assets |  |  | 917 |  |  |  | 1,394 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Prepaid expenses |  |  | (470 | ) |  |  | (654 | )
Patent amortization |  |  | (161 | ) |  |  | (296 | )
Depreciation |  |  | (76 | ) |  |  | (406 | )
Total deferred tax liabilities |  |  | (707 | ) |  |  | (1,356 | )
Net deferred tax assets (liabilities) |  | $ | 210 |  |  | $ | 38 |
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):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Balance on January 1 |  | $ | 946 |  |  | $ | 830 |  |  | $ | 1,254 |
Additions based on tax positions related to the current year |  |  | 138 |  |  |  | 125 |  |  |  | 120 |
Additions for tax positions of prior years |  |  | 29 |  |  |  | — |  |  |  | — |
Settlements |  |  | (1 | ) |  |  | — |  |  |  | (480 | )
Lapse of statute |  |  | (8 | ) |  |  | (9 | ) |  |  | (64 | )
Balance on December 31 |  | $ | 1,104 |  |  | $ | 946 |  |  | $ | 830 |

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