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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
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,
| 2019 |  | 2018 |  | 2017
United States | $ | 1,769 |  |  | $ | (19,780 | ) |  | $ | (50,041 | )
International | (8,365 | ) |  | 2,832 |  |  | (34,666 | )
Loss before income taxes | $ | (6,596 | ) |  | $ | (16,948 | ) |  | $ | (84,707 | )
Provision for Income Taxes | The components of the provision for (benefit from) income taxes consist of the following (in thousands):
| Year ended December 31,
| 2019 |  | 2018 |  | 2017
Current: |  |  |  |  |
Federal | $ | (180 | ) |  | $ | (305 | ) |  | $ | (4,530 | )
State | 108 |  |  | 116 |  |  | 129 |
International | 1,525 |  |  | 2,958 |  |  | 273 |
Deferred: |  |  |  |  |
International | (2,125 | ) |  | 1,318 |  |  | 2,376 |
Total provision for (benefit from) income taxes | $ | (672 | ) |  | $ | 4,087 |  |  | $ | (1,752 | )
Reconciliation of Provision for Income Taxes | The differences between the provision for (benefit from) income taxes computed at the U.S. federal statutory rate at 21% for 2019 and 2018, and 35% for 2017, and the Company’s actual provision for (benefit from) income taxes are as follows (in thousands):
| Year ended December 31,
| 2019 |  | 2018 |  | 2017
Benefit from for income taxes at U.S. Federal statutory rate | $ | (1,384 | ) |  | $ | (3,559 | ) |  | $ | (29,648 | )
Differential in rates on foreign earnings | 2,422 |  |  | 4,299 |  |  | 15,920 |
Tax Reform tax rate reduction | — |  |  | — |  |  | 14,527 |
Change in valuation allowance | (923 | ) |  | 1,449 |  |  | (2,834 | )
Change in liabilities for uncertain tax positions | (411 | ) |  | (250 | ) |  | (2,009 | )
Non-deductible stock-based compensation | 553 |  |  | 1,363 |  |  | 1,934 |
Permanent Differences | (698 | ) |  | 1,096 |  |  | 380 |
Adjustments related to tax positions taken during prior years | (403 | ) |  | 184 |  |  | (473 | )
Tax refund | — |  |  | (305 | ) |  | (834 | )
Other | 172 |  |  | (190 | ) |  | 1,285 |
Total provision for (benefit from) income taxes | $ | (672 | ) |  | $ | 4,087 |  |  | $ | (1,752 | )
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,
| 2019 |  | 2018
Deferred tax assets: |  |  |
Reserves and accruals | $ | 20,622 |  |  | $ | 17,090 |
Net operating loss carryforwards | 33,811 |  |  | 29,900 |
Research and development credit carryforwards | 36,914 |  |  | 36,446 |
Deferred stock-based compensation | 1,675 |  |  | 2,201 |
Intangibles | 8,224 |  |  | 2,585 |
Operating lease liabilities | 5,877 |  |  | — |
Capitalized research and development expenses | 10,897 |  |  | — |
Other | — |  |  | 939 |
Gross deferred tax assets | 118,020 |  |  | 89,161 |
Valuation allowance | (95,518 | ) |  | (77,144 | )
Gross deferred tax assets after valuation allowance | 22,502 |  |  | 12,017 |
Deferred tax liabilities: |  |  |
Depreciation | (1,272 | ) |  | (391 | )
Convertible notes | (6,275 | ) |  | (2,931 | )
Operating lease right-of-use assets | (4,061 | ) |  | — |
Other | (319 | ) |  | — |
Gross deferred tax liabilities | (11,927 | ) |  | (3,322 | )
Net deferred tax assets | $ | 10,575 |  |  | $ | 8,695 |
Activities Related to Valuation Allowance | The following table summarizes the activities related to the Company’s valuation allowance (in thousands):
| Year ended December 31,
| 2019 |  | 2018 |  | 2017
Balance at beginning of period | $ | 77,144 |  |  | $ | 77,756 |  |  | $ | 74,480 |
Additions | 23,929 |  |  | 928 |  |  | 9,028 |
Deductions | (5,555 | ) |  | (1,540 | ) |  | (5,752 | )
Balance at end of period | $ | 95,518 |  |  | $ | 77,144 |  |  | $ | 77,756 |
Activities Related to Gross Unrecognized Tax Benefits | The following table summarizes the activities related to the Company’s gross unrecognized tax benefits (in millions):
| Year ended December 31,
| 2019 |  | 2018 |  | 2017
Balance at beginning of period | $ | 18.0 |  |  | $ | 18.8 |  |  | $ | 19.2 |
Increase in balance related to tax positions taken during current year | 0.2 |  |  | 1.0 |  |  | 1.4 |
Decrease in balance as a result of a lapse of the applicable statues of limitations | (0.1 | ) |  | (0.1 | ) |  | (2.2 | )
Decrease in balance due to settlement with tax authorities | — |  |  | (1.6 | ) |  | — |
Increase in balance related to tax positions taken during prior years | — |  |  | 0.2 |  |  | 1.8 |
Decrease in balance related to tax positions taken during prior years | (1.1 | ) |  | (0.3 | ) |  | (1.4 | )
Balance at end of period | $ | 17.0 |  |  | $ | 18.0 |  |  | $ | 18.8 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
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