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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) Before Income Taxes | Income (loss) before income taxes consists of:
|  | Year Ended December 31, |
(in thousands) |  | 2018 |  |  | 2017 |
Domestic |  | $ | (12,961 | ) |  | $ | (41,313 | )
Foreign |  |  | (6,261 | ) |  |  | (3,804 | )
Income (loss) before taxes |  | $ | (19,222 | ) |  | $ | (45,117 | )
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) |  | 2018 |  |  | 2017 |
Income taxes using U.S federal statutory rate |  | $ | (4,037 | ) |  | $ | (15,340 | )
Tax Cuts and Jobs Act |  |  | — |  |  |  | 143 |
Nondeductible interest |  |  | 2,273 |  |  |  | 6,912 |
Loss on extinguishment of debt |  |  | 236 |  |  |  | 10,174 |
Loss of tax benefit of federal net operating loss carryforwards |  |  | (588 | ) |  |  | 5,067 |
Loss of tax benefit of state net operating loss carryforwards |  |  | 1,040 |  |  |  | 1,373 |
Loss of tax benefit of federal tax credit carryforwards |  |  | 495 |  |  |  | 324 |
Amortization of gain on IP migration |  |  | — |  |  |  | 767 |
State income taxes, net of federal benefit |  |  | (2,355 | ) |  |  | (1,339 | )
Foreign rate differential |  |  | 1,166 |  |  |  | 1,196 |
Valuation allowance |  |  | 6,323 |  |  |  | (1,423 | )
Derivative charge |  |  | (4,138 | ) |  |  | (8,403 | )
Stock option exercises and cancellations |  |  | 215 |  |  |  | 841 |
Research and development costs |  |  | (636 | ) |  |  | (295 | )
Other |  |  | 6 |  |  |  | 3 |
|  | $ | — |  |  | $ | — |
Significant components of deferred tax assets | Significant components of the Company’s deferred tax assets are as follows:
|  | Year Ended December 31, |
(in thousands) |  | 2018 |  |  | 2017 |
Deferred tax assets: |  |  |  |  |  |  |  |
Employee compensation accruals |  | $ | — |  |  | $ | 292 |
Accrued liabilities |  |  | 519 |  |  |  | 353 |
Research tax credits |  |  | 161 |  |  |  | 17 |
Other |  |  | 60 |  |  |  | 34 |
Net operating losses |  |  | 10,624 |  |  |  | 5,289 |
Total deferred tax assets |  |  | 11,364 |  |  |  | 5,985 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Beneficial conversion feature |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | 13 |
Total deferred tax liabilities |  |  |  |  |  |  | 13 |
Valuation allowance |  |  | 11,364 |  |  |  | 5,972 |
Net deferred tax assets |  | $ | — |  |  | $ | — |
Summary of Change in Valuation Allowance | The change in valuation allowance is as follows:
(in thousands) |  | December 31, 2018 |  |  | December 31, 2017 |
Beginning balance |  | $ | 5,972 |  |  | $ | 7,094 |
Charged to costs and expenses |  |  | 6,323 |  |  |  | (1,423 | )
Charged to additional paid-in capital |  |  | — |  |  |  | — |
Charged to retained earnings |  |  | (834 | ) |  |  | — |
Charged to other comprehensive income |  |  | (97 | ) |  |  | 301 |
Ending balance |  | $ | 11,364 |  |  | $ | 5,972 |

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