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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Loss Before Income Taxes

Loss before income taxes was comprised of the following for the periods indicated (in thousands):

			Year Ended December 31,
			2020						2019						2018
United States			$	(154,144)					$	(225,653)					$	(85,342)
Foreign			(6,157)						14,118						(8,341)
Loss before income taxes			$	(160,301)					$	(211,535)					$	(93,683)

    Income taxes have been provided for based upon the tax laws and rates in the countries in which operations are conducted and income is earned. Components of income tax expense (benefit) consist of the following for the periods indicated (in thousands):

			Year Ended December 31,
			2020						2019						2018
Current
U.S. federal			$	(17,582)					$	—					$	—
U.S. state and local			—						209						7
Foreign			12,876						21,975						11,677
Total current			(4,706)						22,184						11,684
Deferred
U.S. federal			(2,515)						444						—
Foreign			3,140						1,166						(14,634)
Total deferred			625						1,610						(14,634)
Total income tax expense (benefit)			$	(4,081)					$	23,794					$	(2,950)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the differences between the income tax provision computed at the 21% U.S. statutory rate in effect at December 31, 2020 and the reported provision for income taxes for the periods indicated is as follows (in thousands):

			Year Ended December 31,
			2020						2019						2018
Income tax benefit at statutory rate			$	(33,663)					$	(44,422)					$	(19,673)
Branch profits tax			(8,015)						(12,129)						(4,267)
State taxes, net of federal benefit			(3,206)						154						(27)
Restricted stock units tax shortfall			1,695						405						1,025
Taxes on foreign earnings at higher rates			11,399						14,427						13,095
Effect of tax rate change			—						—						(2,929)
Effect of moving activity to higher tax rate jurisdiction			—						—						(14,620)
Management fee charged to international operations			4,848						3,455						1,515
Increase in valuation allowances			34,005						37,802						22,892
Goodwill impairment			(1,406)						25,677						—
Return-to-provision adjustments			(2,299)						(524)						(521)
Foreign tax credit			(6,574)						(5,707)						—
Other			(865)						4,656						560
Total income tax expense (benefit)			$	(4,081)					$	23,794					$	(2,950)

Schedule of Deferred Tax Assets and Liabilities

Significant components of deferred tax assets and liabilities are as follows (in thousands):

			December 31,
			2020						2019
Deferred tax assets
Foreign net operating loss			$	23,744					$	17,121
U.S. net operating loss			105,802						104,105
Research and development credit			1,156						1,016
Foreign tax credit carryover			2,322						422
Intangibles			17,536						9,365
Inventory			2,615						2,280
Property and equipment			22,565						16,161
Investment in partnership			48,973						24,372
Other			913						1,442
Valuation allowance			(168,174)						(130,010)
Total deferred tax assets			57,452						46,274
Deferred tax liabilities
Investment in partnership			(40,970)						(23,728)
Property and equipment			—						(1,253)
Goodwill			—						(7,297)
Other			—						(329)
Total deferred liabilities			(40,970)						(32,607)
Net deferred tax assets			$	16,482					$	13,667

Summary of Ultimate Utilization of NOLs

The ultimate utilization of the NOLs and research and development credits depend on the ability to generate sufficient taxable income in the appropriate tax jurisdiction. These tax attributes expire as follows (in thousands):

Year of Expiration						U.S. NOLs						Foreign NOLs						R&D Credits
2021 - 2025						$	—					$	21,230					$	—
2026 - 2030						—						5,648						—
2031 - 2039						168,163						335						1,156
Does not expire						209,702						70,668						—
						$	377,865					$	97,881					$	1,156

Summary of Ultimate Utilization of Research and Development Credits

The ultimate utilization of the NOLs and research and development credits depend on the ability to generate sufficient taxable income in the appropriate tax jurisdiction. These tax attributes expire as follows (in thousands):

Year of Expiration						U.S. NOLs						Foreign NOLs						R&D Credits
2021 - 2025						$	—					$	21,230					$	—
2026 - 2030						—						5,648						—
2031 - 2039						168,163						335						1,156
Does not expire						209,702						70,668						—
						$	377,865					$	97,881					$	1,156

Reconciliation of Unrecognized Tax Benefits

A reconciliation of unrecognized tax benefits as of December 31, 2020 is as follows (in thousands):

			2020
Balance at December 31, 2019			$	342
Increase from positions taken in prior periods			20,327
Increase from positions taken in current period			7,012
Settlements			(527)
Balance at December 31, 2020			$	27,154

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