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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
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 income (loss) before income taxes to the effective income tax rate for the years ended December 31 is as follows:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Statutory federal tax rate |  |  | 21.0 | % |  |  | (34.0 | )% |  |  | (34.0 | )%
State income taxes, net of federal income tax benefit |  |  | 3.6 |  |  |  | 97.2 |  |  |  | 1.9 |
Increase (decrease) in valuation allowance |  |  | (9.1 | ) |  |  | (936.1 | ) |  |  | 46.5 |
Permanent items |  |  | (5.9 | ) |  |  | (861.2 | ) |  |  | 0.9 |
Tax credits |  |  | (5.5 | ) |  |  | (1,222.3 | ) |  |  | (13.6 | )
Provision vs. tax return differences |  |  | (1.7 | ) |  |  | — |  |  |  | — |
Foreign rate differential and deferred items |  |  | 0.7 |  |  |  | (91.8 | ) |  |  | (0.8 | )
Decrease in tax reserves |  |  | 0.1 |  |  |  | (5.1 | ) |  |  | — |
Rate change due to tax reform |  |  | — |  |  |  | 3,441.1 |  |  |  | — |
Refundable income taxes — AMT credit |  |  | — |  |  |  | (751.0 | ) |  |  | — |
Capital gain on sale to noncontrolling interest |  |  | — |  |  |  | — |  |  |  | 3.9 |
Decrease in unremitted Vicor Custom Power earnings |  |  | — |  |  |  | — |  |  |  | (0.9 | )
Book income attributable to noncontrolling interest |  |  | — |  |  |  | — |  |  |  | 0.1 |
Other |  |  | 0.1 |  |  |  | (0.1 | ) |  |  | (0.2 | )
|  |  | 3.3 | % |  |  | (363.3 | )% |  |  | 3.8 | %
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 for the years ended December 31 include the following components (in thousands):
|  | 2018 |  |  | 2017 |  |  | 2016 |
Domestic |  | $ | 31,455 |  |  | $ | (1,591 | ) |  | $ | (6,034 | )
Foreign |  |  | 1,478 |  |  |  | 1,493 |  |  |  | 4 |
|  | $ | 32,933 |  |  | $ | (98 | ) |  | $ | (6,030 | )
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):
|  | 2018 |  |  | 2017 |  |  | 2016 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | (736 | ) |  | $ | — |
State |  |  | 231 |  |  |  | 156 |  |  |  | 172 |
Foreign |  |  | 911 |  |  |  | 396 |  |  |  | 137 |
|  |  | 1,142 |  |  |  | (184 | ) |  |  | 309 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |  |  |  | (55 | )
Foreign |  |  | (55 | ) |  |  | (172 | ) |  |  | (23 | )
|  |  | (55 | ) |  |  | (172 | ) |  |  | (78 | )
|  | $ | 1,087 |  |  | $ | (356 | ) |  | $ | 231 |
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):
|  | 2018 |  |  | 2017 |
Deferred tax assets: |  |  |  |  |  |  |  |
Research and development tax credit carryforwards |  | $ | 23,244 |  |  | $ | 20,019 |
Stock-based compensation |  |  | 3,133 |  |  |  | 2,793 |
Inventory reserves |  |  | 2,109 |  |  |  | 2,059 |
Investment tax credit carryforwards |  |  | 1,976 |  |  |  | 2,181 |
Vacation accrual |  |  | 1,218 |  |  |  | 1,255 |
Net operating loss carryforwards |  |  | 1,091 |  |  |  | 4,918 |
UNICAP |  |  | 275 |  |  |  | 3 |
International deferred tax assets |  |  | 265 |  |  |  | 210 |
Unrealized loss on investments |  |  | 132 |  |  |  | 135 |
Sales allowances |  |  | 128 |  |  |  | 25 |
Contingent consideration liabilities |  |  | 88 |  |  |  | 148 |
Deferred revenue |  |  | 66 |  |  |  | 79 |
Bad debt reserves |  |  | 52 |  |  |  | 36 |
Warranty reserves |  |  | 35 |  |  |  | 45 |
Other |  |  | 233 |  |  |  | 35 |
Total deferred tax assets |  |  | 34,045 |  |  |  | 33,941 |
Less: Valuation allowance for deferred tax assets |  |  | (30,031 | ) |  |  | (33,024 | )
Net deferred tax assets |  |  | 4,014 |  |  |  | 917 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (3,144 | ) |  |  | (76 | )
Prepaid expenses |  |  | (473 | ) |  |  | (470 | )
Patent amortization |  |  | (107 | ) |  |  | (161 | )
Other |  |  | (25 | ) |  |  | — |
Total deferred tax liabilities |  |  | (3,749 | ) |  |  | (707 | )
Net deferred tax assets (liabilities) |  | $ | 265 |  |  | $ | 210 |
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):
|  | 2018 |  |  | 2017 |  |  | 2016 |
Balance on January 1 |  | $ | 1,104 |  |  | $ | 946 |  |  | $ | 830 |
Additions based on tax positions related to the current year |  |  | 245 |  |  |  | 138 |  |  |  | 125 |
Additions for tax positions of prior years |  |  | 120 |  |  |  | 29 |  |  |  | — |
Settlements |  |  | — |  |  |  | (1 | ) |  |  | — |
Lapse of statute |  |  | (7 | ) |  |  | (8 | ) |  |  | (9 | )
Balance on December 31 |  | $ | 1,462 |  |  | $ | 1,104 |  |  | $ | 946 |

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