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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Income tax expense differs from statutory amounts | Income tax expense differs from the statutory amounts as follows:
|  | 2017 |  | 2016 |
Income taxes at U.S. statutory rate |  | $ | (9,289,000) |  | $ | (7,437,000) |
Current year reserve |  |  | (25,175,000) |  |  | 7,423,000 |
Expenses not deductible |  |  | 46,000 |  |  | 14,000 |
Rate change |  |  | 34,418,000 |  |  | - |
Total tax expense |  | $ | - |  | $ | - |
Temporary differences that give rise to deferred tax assets (liabilities) | The temporary differences that give rise to deferred tax assets and liabilities were as follows:
|  | December 31, |
|  | 2017 |  | 2016 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 50,029,000 |  | $ | 73,864,000 |
General business credit carryforwards |  |  | 3,227,000 |  |  | 2,557,000 |
State credits |  |  | 3,089,000 |  |  | 3,089,000 |
Property, equipment and goodwill |  |  | (28,000) |  |  | (23,000) |
Stock options |  |  | 5,122,000 |  |  | 6,450,000 |
Derivatives |  |  | (57,000) |  |  | (92,000) |
Deferred revenue |  |  | 778,000 |  |  | 1,464,000 |
Intangible assets |  |  | 379,000 |  |  | 228,000 |
Accrued interest |  |  | 156,000 |  |  | 253,000 |
Other |  |  | 143,000 |  |  | 231,000 |
Gross deferred tax assets |  |  | 62,838,000 |  |  | 88,021,000 |
Valuation allowance |  |  | (62,838,000) |  |  | (88,021,000) |
Net deferred taxes |  | $ | - |  | $ | - |
Net operating loss carryforwards and general business credits expiration dates | These carryforwards expire as follows:
|  | Net operating loss carryforwards |  | General business credit carryforwards |
2018 |  | $ | 3,324,000 |  | $ | 112,000 |
2019 |  |  | 3,306,000 |  |  | 95,000 |
2020 |  |  | 5,125,000 |  |  | 226,000 |
2021 |  |  | 5,378,000 |  |  | 56,000 |
Thereafter |  |  | 221,102,000 |  |  | 2,165,000 |
|  | $ | 238,235,000 |  | $ | 2,654,000 |

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- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards and general business credit carryforwards, including an assessment of the likelihood of utilization. + References No definition available. + 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://www.xbrl.org/2003/role/presentationRef -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 of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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