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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax

For the years ended December 31, 2018, 2017 and 2016, the loss before income taxes consisted of the following (in thousands):

	2018				2017				2016
Domestic	$	(19,925	)		$	(4,153	)		$	(16,271	)
Foreign	33				8				37
Total loss before income taxes	$	(19,892	)		$	(4,145	)		$	(16,234	)

Schedule of Components of Income Tax Expense

For the years ended December 31, 2018, 2017 and 2016, the components of the income tax benefit (provision) were as follows (in thousands):

	2018				2017				2016
Current:
Federal	$	—			$	—			$	—
State	(11		)		1				2
Foreign	(4		)		21				(1		)
Total current	$	(15	)		$	22			$	1
Deferred:
Federal	$	—			$	—			$	—
State	—				—				—
Foreign	—				—				—
Total deferred	$	—			$	—			$	—
Total income tax benefit (provision)	$	(15	)		$	22			$	1

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2018, 2017 and 2016 were as follows:

	2018			2017			2016
Tax at federal statutory rate	21.00	%		34.00	%		34.00	%
State tax, net of federal benefit	1.88			1.03			0.15
Stock-based compensation	(5.84	)		(38.63	)		(8.19	)
Warrant expense	(6.98	)		(1.00	)		(0.03	)
Other items	(1.46	)		(1.10	)		(0.66	)
Research and development credits	10.54			102.35			—
Net operating loss expiration	—			(9.29	)		—
Change in valuation allowance	(19.21	)		458.55			(25.26	)
Rate differential impact of Tax Cuts and Jobs Act of 2017	—			(545.38	)		—
Effective tax rate	(0.07)	%		0.53	%		0.01	%

Schedule of Deferred Tax Assets and Liabilities

As of December 31, 2018 and 2017, the significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands):

	2018				2017
Deferred tax assets:
Net operating loss carryforwards	$	38,895			$	39,236
Stock-based compensation	3,096				2,427
Depreciation and amortization	—				245
Non-deductible accrued expenses and reserves	2,916				683
Research and development credits	6,724				4,629
Gross deferred tax assets	51,631				47,220
Deferred tax liabilities:
Acquired intangible assets	(1,298		)		(1,856		)
Depreciation and amortization	(894		)		—
Net deferred tax assets prior to valuation allowance	49,439				45,364
Valuation allowance	(49,439		)		(45,364		)
Net deferred tax assets	$	—			$	—

Summary of Unrecognized Tax Benefits

For the years ended December 31, 2018, 2017 and 2016, the activity related to the unrecognized tax benefits were as follows (in thousands):

	2018				2017				2016
Gross unrecognized tax benefits—beginning balance	$	10,200			$	17,370			$	14,130
Increase related to tax positions taken during prior year	108				—				—
Decrease related to tax positions taken during prior year	(2		)		(7,739		)		—
Increase related to tax positions taken during current year	667				569				3,240
Gross unrecognized tax benefits—ending balance	$	10,973			$	10,200			$	17,370

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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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