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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Components of Loss Before Income Taxes | he components of loss before income taxes were as follows:
|  | As of December 31, |
|  | 2016 |  |  | 2015 |
|  | (in thousands) |
U.S. |  | $ | (15,838 | ) |  | $ | (31,382 | )
Foreign |  |  | (369 | ) |  |  | (691 | )
Total |  | $ | (16,208 | ) |  | $ | (32,073 | )
Schedule of Reconciliation of Income Tax Expense (Benefit) Computed at Statutory Federal Income Tax Rate | A reconciliation of income tax expense (benefit) computed at the statutory federal income tax rate to income taxes as reflected in the financial statements is as follows:
|  | As of December 31, |
|  | 2016 |  |  | 2015 |
Federal income tax (benefit) at statutory rate |  |  | 34.0 | % |  |  | 34.0 | %
(Increase) decrease income tax benefit resulting from: |  |  |  |  |  |  |  |
Permanent differences |  |  | 29.0 |  |  |  | (1.2 | )
Net Operating Loss Limitation |  |  | (111.1 | ) |  |  | — |
R&D Credit Limitation |  |  | (1.5 | ) |  |  | — |
Change in valuation allowance |  |  | 48.7 |  |  |  | (31.7 | )
Other |  |  | 0.9 |  |  |  | (1.2 | )
Income tax expense (benefit) |  |  | 0.0 | % |  |  | 0.0 | %
Components of Deferred Tax Assets and Liabilities | Deferred taxes are recognized for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes. The significant components of the Company’s deferred tax assets and liabilities are comprised of the following:
|  | As of December 31, |
|  | 2016 |  |  | 2015 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 16,146 |  |  | $ | 28,200 |
Depreciation and amortization |  |  | 6,229 |  |  |  | 6,688 |
Accrued expenses |  |  | 2,082 |  |  |  | 1,183 |
Capitalized start-up costs |  |  | 10,037 |  |  |  | 8,531 |
Other |  |  | 75 |  |  |  | 259 |
Deferred tax assets before valuation allowance |  |  | 34,569 |  |  |  | 44,861 |
Valuation allowance |  |  | (34,569 | ) |  |  | (43,751 | )
|  |  | — |  |  |  | 1,110 |
Deferred tax liabilities |  |  |  |  |  |  |  |
IPR&D |  |  | — |  |  |  | (36 | )
Change in accounting method |  |  | — |  |  |  | (1,074 | )
|  |  | — |  |  |  | (1,110 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Summary of Changes In Unrecognized Tax Benefits | The changes in the Company’s unrecognized tax benefits are summarized as follows:
|  | As of December 31, |
|  | 2016 |  |  | 2015 |
|  | (in thousands) |
Unrecognized tax benefit, beginning of year |  | $ | 687 |  |  | $ | 811 |
Increase (decrease) related to current year positions |  |  | (125 | ) |  |  | (124 | )
Settlements |  |  | — |  |  |  | — |
Unrecognized tax benefit, end of year |  | $ | 562 |  |  | $ | 687 |

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