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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
United States and Foreign Components of Consolidated Loss Before Income Taxes | U.S and foreign components of consolidated loss before income taxes for the years ended December 31, 2017, 2016 and 2015, was as follows (in thousands):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Loss before income taxes: |  |  |  |  |  |  |  |  |  |  |  |
U.S. |  | $ | (57,925 | ) |  | $ | (63,246 | ) |  | $ | (59,897 | )
Foreign |  |  | 1,227 |  |  |  | 515 |  |  |  | 358 |
Loss before income taxes |  | $ | (56,698 | ) |  | $ | (62,731 | ) |  | $ | (59,539 | )
Provision Benefit for Income Taxes | The provision for income taxes for the years ended December 31, 2017, 2016 and 2015, was as follows (in thousands):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Provision for income taxes: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Foreign |  | $ | 181 |  |  | $ | 147 |  |  | $ | 147 |
Federal |  |  | — |  |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |  |  |  | — |
Total current |  |  | 181 |  |  |  | 147 |  |  |  | 147 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Foreign |  |  | — |  |  |  | — |  |  |  | — |
Federal |  |  | 3,659 |  |  |  | 28 |  |  |  | (3,750 | )
State |  |  | 47 |  |  |  | — |  |  |  | (68 | )
Total deferred |  |  | 3,706 |  |  |  | 28 |  |  |  | (3,818 | )
Provision (benefit) for income taxes |  | $ | 3,887 |  |  | $ | 175 |  |  | $ | (3,671 | )
Difference Between Provision for Income Taxes and Amounts Computed by Applying Federal Statutory Income Tax Rate to Loss before Taxes | The difference between the provision for income taxes and the amount computed by applying the federal statutory income tax rate to loss before taxes for the years ended December 31, 2017, 2016 and 2015, was as follows (in thousands):
|  | 2017 |  |  | 2016 |  |  | 2015 |
Federal statutory tax |  | $ | (19,277 | ) |  | $ | (21,329 | ) |  | $ | (20,243 | )
Tax Act revaluation of deferred taxes |  |  | 81,923 |  |  |  | — |  |  |  | — |
Tax Act deemed income inclusion |  |  | 1,083 |  |  |  | — |  |  |  | — |
Federal research credits |  |  | (1,000 | ) |  |  | (809 | ) |  |  | (838 | )
Warrants |  |  | — |  |  |  | — |  |  |  | (3,565 | )
Expiration of federal loss carryovers |  |  | — |  |  |  | — |  |  |  | 3,337 |
Expiration of California loss carryovers |  |  | 1,475 |  |  |  | — |  |  |  | — |
Change in valuation allowance |  |  | (59,462 | ) |  |  | 3,940 |  |  |  | 11,754 |
Non-deductible stock based compensation |  |  | 1,382 |  |  |  | 484 |  |  |  | 449 |
Change in state apportionment |  |  | — |  |  |  | — |  |  |  | 4,085 |
Revision to prior year items |  |  | — |  |  |  | 17,200 |  |  |  | — |
Other |  |  | (2,237 | ) |  |  | 689 |  |  |  | 1,350 |
Provision (benefit) for income taxes |  | $ | 3,887 |  |  | $ | 175 |  |  | $ | (3,671 | )
Significant Components of Deferred Tax Assets and Liabilities | The significant components of the Company’s deferred tax assets and liabilities at December 31, 2017 and 2016, were as follows (in thousands):
|  | December 31, |
|  | 2017 |  |  | 2016 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 117,028 |  |  | $ | 176,490 |
Research and development credit carryforwards |  |  | 25,061 |  |  |  | 22,128 |
Capitalized research and development |  |  | 17,195 |  |  |  | 22,575 |
Deferred compensation |  |  | 7,011 |  |  |  | 8,242 |
Other |  |  | 3,116 |  |  |  | 3,184 |
Total deferred tax assets |  |  | 169,411 |  |  |  | 232,619 |
Valuation allowance |  |  | (169,332 | ) |  |  | (228,794 | )
Net deferred tax assets |  | $ | 79 |  |  | $ | 3,825 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Unrealized gain on investments |  | $ | — |  |  | $ | 3,825 |
Amortization of goodwill |  |  | 111 |  |  |  | 150 |
Total deferred tax liabilities |  | $ | 111 |  |  | $ | 3,975 |
Gross Amounts and Dates of Expiration of Tax Credits and Carryovers | The Company's tax losses and credits are subject to varying carryforward periods. The gross amounts and dates of expiration of the significant carryforwards are as follows:
|  |  |  |  |  | Expires |  |  | Expires |  |  | Expires |  |  | No |
|  | Total |  |  | 2018-2020 |  |  | 2021-2027 |  |  | 2028-2037 |  |  | Expiration |
Federal losses carryovers |  | $ | 531,303 |  |  | $ | 74,073 |  |  | $ | 145,248 |  |  | $ | 311,982 |  |  | $ | — |
California loss carryovers |  |  | 73,860 |  |  |  | 19,243 |  |  |  | — |  |  |  | 54,617 |  |  |  | — |
Federal research credits |  |  | 17,642 |  |  |  | 3,262 |  |  |  | 9,866 |  |  |  | 4,514 |  |  |  | — |
California research credits |  |  | 9,391 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,391 |
Federal foreign tax credits |  |  | 610 |  |  |  | — |  |  |  | 610 |  |  |  | — |  |  |  | — |
Reconciliation of Unrecognized Tax Benefits | The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):
|  | December 31, |  |  | December 31, |
|  | 2017 |  |  | 2016 |
Unrecognized tax benefits at beginning of period |  | $ | 10,836 |  |  | $ | — |
Increases related to prior year tax positions |  |  | 19 |  |  |  | 10,691 |
Increases related to current year tax positions |  |  | 207 |  |  |  | 145 |
Unrecognized tax benefits at end of period |  | $ | 11,062 |  |  | $ | 10,836 |

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