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INCOME TAXES (Tables) | 12 Months Ended
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Mar. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | he components of the consolidated provision for income taxes for fiscal 2020, 2019 and 2018 consisted of the following (in thousands):
| March 31,
Current: | 2020 |  | 2019 |  | 2018
Federal | $ | — |  |  | $ | — |  |  | $ | (395 | )
State | 185 |  |  | 291 |  |  | 256 |
Foreign | 647 |  |  | 278 |  |  | 185 |
Total current tax provision | 832 |  |  | 569 |  |  | 46 |
Deferred |  |  |  |  |
Federal | — |  |  | — |  |  | 59,837 |
State | — |  |  | — |  |  | 6,664 |
Foreign | — |  |  | — |  |  | (253 | )
Total deferred tax provision | — |  |  | — |  |  | 66,248 |
Income tax provision | $ | 832 |  |  | $ | 569 |  |  | $ | 66,294 |
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets and (liabilities) were comprised of the following (in thousands):
| March 31,
| 2020 |  | 2019
Deferred tax assets |  |  |
Net operating loss carryforwards | $ | 109,734 |  |  | $ | 61,740 |
Research and development and other credit carryforwards | 19,413 |  |  | 15,573 |
Stock-based compensation | 10,343 |  |  | 9,006 |
Reserves and allowances | 3,974 |  |  | 5,697 |
Lease liability | 24,492 |  |  | — |
Fixed assets and intangibles | 5,314 |  |  | 2,709 |
Gross deferred tax assets | 173,270 |  |  | 94,725 |
Valuation allowance | (115,435 | ) |  | (65,948 | )
Total deferred tax assets | $ | 57,835 |  |  | $ | 28,777 |
Deferred tax liabilities |  |  |
Deferred sales commissions | (21,608 | ) |  | (12,221 | )
Convertible debt | (16,626 | ) |  | (16,556 | )
Lease asset | (19,601 | ) |  | — |
Net deferred taxes | $ | — |  |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the Company's provision (benefit) for income taxes to the amounts computed using the statutory U.S. federal income tax rate is as follows (in thousands):
| Years Ended March 31,
| 2020 |  | 2019 |  | 2018
Tax benefit at statutory rate | $ | (36,163 | ) |  | $ | (18,441 | ) |  | $ | (11,790 | )
State income taxes before valuation allowance, net of federal effect | (7,680 | ) |  | (3,612 | ) |  | (1,042 | )
Foreign tax rate differential | (1,422 | ) |  | 71 |  |  | (1,188 | )
Research and development credits | (3,892 | ) |  | (3,744 | ) |  | (2,189 | )
Change in valuation allowance | 51,741 |  |  | 30,558 |  |  | 56,663 |
Compensation/option differences | (6,584 | ) |  | (7,277 | ) |  | (4,965 | )
Non-deductible compensation | 3,017 |  |  | 1,200 |  |  | 1,132 |
Tax Act rate change impact | — |  |  | — |  |  | 22,630 |
Foreign loss not benefited | 107 |  |  | 159 |  |  | 6,847 |
Other | 1,708 |  |  | 1,655 |  |  | 196 |
Total income tax provision (benefit) | $ | 832 |  |  | $ | 569 |  |  | $ | 66,294 |
Summary of Income Tax Contingencies | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| Unrecognized Tax Benefits
| 2020 |  | 2019 |  | 2018
Balance at beginning of year | $ | 5,033 |  |  | $ | 3,980 |  |  | $ | 3,331 |
Gross increases - tax position in prior period | — |  |  | 17 |  |  | — |
Gross increases - tax position related to the current year | 1,082 |  |  | 1,036 |  |  | 649 |
Balance at end of year | $ | 6,115 |  |  | $ | 5,033 |  |  | $ | 3,980 |

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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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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: 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 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
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