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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Provision for Income Taxes (All Current) | The provision (benefit) for income taxes (all current) consists of the following (in thousands):
|  | Year Ended December 31,
|  | 2018 |  |  | 2017 |  |
Federal |  | $ | (97 | ) |  | $ | 1,649 |  |
State |  |  | (1 | ) |  |  | 13 |  |
Total |  | $ | (98 | ) |  | $ | 1,662 |  |
Reconciliation Between the Tax Provision Computed at the Federal Statutory Income Tax Rate and Actual Effective Income Tax Rate | Reconciliation between the tax provision computed at the federal statutory income tax rate and the Company’s actual effective income tax rate is as follows:
|  | Year Ended December 31,
|  | 2018 |  |  | 2017 |  |
Federal tax at statutory rate |  |  | 21 |  | % |  | 34 |  | %
Stock compensation and other permanent differences |  |  | 2 |  | % |  | 6 |  | %
Tax credits |  |  | 1 |  | % |  | (4 | ) | %
Impact of 2017 Tax Act on change in deferred |  |  | — |  | % |  | 128 |  | %
Section 382 limitations |  |  | — |  | % |  | 868 |  | %
Valuation allowance |  |  | (23 | ) | % |  | (1,022 | ) | %
Total |  |  | 1 |  | % |  | 10 |  | %
Components of Net Deferred Tax Assets | The significant components of net deferred tax assets at December 31, 2018 and 2017 were as follows (in thousands):
|  | December 31, |
|  | 2018 |  |  | 2017 |
Capitalized research and development expenses |  | $ | 21,979 |  |  | $ | 26,367 |
Net operating loss carryforwards |  |  | 12,901 |  |  |  | 4,701 |
Research and development and other tax credit carryforwards |  |  | 12,343 |  |  |  | 12,225 |
Stock compensation |  |  | 4,732 |  |  |  | 3,680 |
Deferred revenue |  |  | 4,100 |  |  |  | 3,928 |
Other |  |  | 1,483 |  |  |  | 883 |
Total deferred tax assets |  |  | 57,538 |  |  |  | 51,784 |
Valuation allowance |  |  | (57,538 | ) |  |  | (51,784 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits | The following table summarizes the Company's activity related to its unrecognized tax benefits (in thousands):
|  | Year Ended December 31,
|  | 2018 |  |  | 2017 |  |
Balance at January 1 |  | $ | 5,501 |  |  | $ | 8,625 |  |
Increase related to current year tax position |  |  | — |  |  |  | 581 |  |
Increase (decrease) related to prior year tax position |  |  | 16 |  |  |  | (3,705 | ) |
Balance at December 31 |  | $ | 5,517 |  |  | $ | 5,501 |  |

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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 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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