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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income (Loss) Before Income Tax Provision

Loss from operations before income taxes consists of the following (in thousands):

	Year ended December 31,
	2017				2016				2015
United States	$	(50,041	)		$	(53,833	)		$	(16,826	)
International	(34,666		)		(26,597		)		758
Loss before income taxes	$	(84,707	)		$	(80,430	)		$	(16,068	)

Provision for Income Taxes

The components of the benefit from income taxes consist of the following (in thousands):

	Year ended December 31,
	2017				2016				2015
Current:
Federal	$	(4,530	)		$	(950	)		$	(1,981	)
State	129				181				120
International	273				2,738				1,966
Deferred:
Federal	—				(713		)		—
State	—				—				—
International	2,376				(9,372		)		(512		)
Total benefit from income taxes	$	(1,752	)		$	(8,116	)		$	(407	)

Reconciliation of Provision for Income Taxes

The differences between the benefit from income taxes computed at the U.S. federal statutory rate at 35% and the Company’s actual benefit from income taxes are as follows (in thousands):

	Year ended December 31,
	2017				2016				2015
Benefit from for income taxes at U.S. Federal statutory rate	$	(29,648	)		$	(28,150	)		$	(5,624	)
Differential in rates on foreign earnings	15,920				11,741				1,584
Non-deductible amortization expense	—				617				947
Tax Reform Tax rate reduction	14,527				—				—
Change in valuation allowance	(2,834		)		4,465				2,230
Change in liabilities for uncertain tax positions	(2,009		)		(960		)		(1,083		)
Non-deductible stock-based compensation	1,934				1,480				1,398
Non-deductible meals and entertainment	380				441				395
Non-deductible acquisition cost	—				—				457
Adjustments related to tax positions taken during prior years	(473		)		(163		)		(781		)
Adjustments made under intercompany transactions	—				1,779				—
Tax Refund	(834		)		—				—
Other	1,285				634				70
Total benefit from income taxes	$	(1,752	)		$	(8,116	)		$	(407	)

Components of Deferred Tax Assets and Liabilities

The components of net deferred tax assets included in the Consolidated Balance Sheets are as follows (in thousands):

	December 31,
	2017				2016
Deferred tax assets:
Reserves and accruals	$	17,247			$	25,527
Net operating loss carryforwards	34,915				33,321
Research and development credit carryforwards	34,419				28,759
Deferred stock-based compensation	2,677				4,292
Depreciation and amortization	—				554
Intangibles	2,062				—
Other tax credits	—				2,738
Other	1,441				—
Gross deferred tax assets	92,761				95,191
Valuation allowance	(77,756		)		(74,480		)
Gross deferred tax assets after valuation allowance	15,005				20,711
Deferred tax liabilities:
Depreciation and amortization	(259		)		—
Intangibles	—				(1,417		)
Convertible notes	(4,284		)		(8,603		)
Other	—				(510		)
Gross deferred tax liabilities	(4,543		)		(10,530		)
Net deferred tax assets	$	10,462			$	10,181

Activities Related to Valuation Allowance

The following table summarizes the activities related to the Company’s valuation allowance (in thousands):

	Year ended December 31,
	2017				2016				2015
Balance at beginning of period	$	74,480			$	64,545			$	75,199
Additions	9,028				18,291				3,068
Deductions	(5,752		)		(8,356		)		(13,722		)
Balance at end of period	$	77,756			$	74,480			$	64,545

Activities Related to Gross Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s gross unrecognized tax benefits (in millions):

	Year ended December 31,
	2017				2016				2015
Balance at beginning of period	$	19.2			$	15.6			$	15.7
Increase in balance related to tax positions taken during current year	1.4				4.6				0.7
Decrease in balance as a result of a lapse of the applicable statues of limitations	(2.2		)		(1.0		)		(0.9		)
Increase in balance related to tax positions taken during prior years	1.8				—				0.3
Decrease in balance related to tax positions taken during prior years	(1.4		)		—				(0.2		)
Balance at end of period	$	18.8			$	19.2			$	15.6

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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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-Publisher FASB
-Name Accounting Standards Codification
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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 of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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