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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense | Income tax expense differs from the statutory amounts for each of the following years:
|  | 2019 |  |  | 2018 |  |  | 2017 |
Income taxes at U.S. statutory rate |  | $ | (16,020,000 | ) |  | $ | (11,901,000 | ) |  | $ | (9,289,000 | )
Current year reserve |  |  | 15,976,000 |  |  |  | 11,877,000 |  |  |  | (25,175,000 | )
Expenses not deductible |  |  | 44,000 |  |  |  | 24,000 |  |  |  | 46,000 |
Rate change |  |  | - |  |  |  | - |  |  |  | 34,418,000 |
Total tax expense |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets and Liabilities | The temporary differences that give rise to deferred tax assets and liabilities were as follows:
|  | December 31, 2019 |  |  | December 31, 2018 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 50,802,000 |  |  | $ | 38,761,000 |
General business credit carryforwards |  |  | 3,939,000 |  |  |  | 3,214,000 |
State credits |  |  | 2,934,000 |  |  |  | 3,012,000 |
Property, equipment and goodwill |  |  | (28,000 | ) |  |  | (72,000 | )
Stock options |  |  | 7,960,000 |  |  |  | 6,316,000 |
Derivatives |  |  | - |  |  |  | (57,000 | )
Deferred revenue |  |  | 62,000 |  |  |  | 62,000 |
Intangible assets |  |  | 1,625,000 |  |  |  | 399,000 |
Other |  |  | 28,000 |  |  |  | 80,000 |
Gross deferred tax assets |  |  | 67,322,000 |  |  |  | 51,715,000 |
Valuation allowance |  |  | (67,322,000 | ) |  |  | (51,715,000 | )
Net deferred taxes |  | $ | - |  |  | $ | - |
Summary of Net Operating Loss and General Business Credit Carryforwards | These carryforwards expire as follows:
|  | Net operating loss carryforwards |  |  | General business credit carryforwards |
2020 |  | $ | 5,125,000 |  |  | $ | 226,000 |
2021 |  |  | 5,378,000 |  |  |  | 56,000 |
2022 |  |  | 8,230,000 |  |  |  | 431,000 |
2023 |  |  | 5,434,000 |  |  |  | 362,000 |
2024 |  |  | 8,711,000 |  |  |  | 287,000 |
Thereafter |  |  | 99,946,000 |  |  |  | 2,536,000 |
|  | $ | 132,824,000 |  |  | $ | 3,898,000 |

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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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