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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) Before Income Taxes | Income (loss) before income taxes consists of:
|  | Year Ended December 31, |
(in thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Domestic |  | $ | (41,313 | ) |  | $ | (13,930 | ) |  | $ | (11,276 | )
Foreign |  |  | (3,804 | ) |  |  | (4,040 | ) |  |  | (3,428 | )
Income (loss) before taxes |  | $ | (45,117 | ) |  | $ | (17,970 | ) |  | $ | (14,704 | )
Income tax reconciliation | The provision for income taxes differs from the amount computed by applying the statutory rate as follows:
|  | Year Ended December 31, |
(in thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Income taxes using U.S federal statutory rate |  | $ | (15,340 | ) |  | $ | (6,110 | ) |  | $ | (4,999 | )
Tax Cuts and Jobs Act |  |  | 143 |  |  |  | — |  |  |  | — |
Nondeductible interest |  |  | 6,912 |  |  |  | — |  |  |  | — |
Loss on extinguishment of debt |  |  | 10,174 |  |  |  |  |  |  |  |  |
Loss of tax benefit of federal net operating loss carryforwards |  |  | 5,067 |  |  |  | 68,795 |  |  |  | — |
Loss of tax benefit of state net operating loss carryforwards |  |  | 1,373 |  |  |  | 13,891 |  |  |  | — |
Loss of tax benefit of federal tax credit carryforwards |  |  | 324 |  |  |  | 4,023 |  |  |  | — |
Amortization of gain on IP migration |  |  | 767 |  |  |  | 767 |  |  |  | 767 |
State income taxes, net of federal benefit |  |  | (1,339 | ) |  |  | (2,576 | ) |  |  | 380 |
Foreign rate differential |  |  | 1,196 |  |  |  | 1,141 |  |  |  | 920 |
Valuation allowance |  |  | (1,423 | ) |  |  | (75,407 | ) |  |  | 2,649 |
Derivative charge |  |  | (8,403 | ) |  |  | (4,345 | ) |  |  | (192 | )
Stock option exercises and cancellations |  |  | 841 |  |  |  | 53 |  |  |  | 674 |
Research and development costs |  |  | (295 | ) |  |  | (250 | ) |  |  | (199 | )
Other |  |  | 3 |  |  |  | 18 |  |  |  | — |
|  | $ | — |  |  | $ | — |  |  | $ | — |
Significant components of deferred tax assets | Significant components of the Company’s deferred tax assets are as follows:
|  | Year Ended December 31, |
(in thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Employee compensation accruals |  | $ | 292 |  |  | $ | 1,386 |  |  | $ | 1,279 |
Accrued liabilities |  |  | 353 |  |  |  | 343 |  |  |  | 633 |
Research tax credits |  |  | 17 |  |  |  | 22 |  |  |  | 3,796 |
Other |  |  | 34 |  |  |  | 55 |  |  |  | 66 |
Net operating losses |  |  | 5,289 |  |  |  | 6,194 |  |  |  | 77,906 |
Total deferred tax assets |  |  | 5,985 |  |  |  | 8,000 |  |  |  | 83,680 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Beneficial conversion feature |  |  | — |  |  |  | 906 |  |  |  | — |
Other |  |  | 13 |  |  |  | — |  |  |  | — |
Total deferred tax liabilities |  |  | 13 |  |  |  | 906 |  |  |  | — |
Valuation allowance |  |  | 5,972 |  |  |  | 7,094 |  |  |  | 83,680 |
Net deferred tax assets |  | $ | — |  |  | $ | — |  |  | $ | — |
Summary of Change in Valuation Allowance | The change in valuation allowance is as follows:
(in thousands) |  | December 31, 2017 |  |  | December 31, 2016 |
Beginning balance |  | $ | 7,094 |  |  | $ | 83,680 |
Charged to costs and expenses |  |  | (1,423 | ) |  |  | (75,407 | )
Charged to additional paid-in capital |  |  | — |  |  |  | (1,854 | )
Charged to retained earnings |  |  | — |  |  |  | 1,010 |
Charged to other comprehensive income |  |  | 301 |  |  |  | (335 | )
Ending balance |  | $ | 5,972 |  |  | $ | 7,094 |

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