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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of income tax Benefit (provisions) from continuing operations | Income tax provisions from continuing operations consisted of the following:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
| (In thousands)
Income (loss) from continuing operations before provisions for income taxes | $ | (44,811 | ) |  | $ | (14,509 | ) |  | $ | 4,449 |
Provision for income taxes from continuing operations | (480 | ) |  | (25,521 | ) |  | (1,591 | )
Effective tax rate | (1.1 | )% |  | (175.9 | )% |  | 35.8 | %
Details of pre-tax book income (loss) from continuing operations | The Company reported pre-tax book income or loss from continuing operations of:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
| (In thousands)
Domestic | $ | (23,994 | ) |  | $ | (14,656 | ) |  | $ | 21,160 |
Foreign | (20,817 | ) |  | 147 |  |  | (16,711 | )
Total | $ | (44,811 | ) |  | $ | (14,509 | ) |  | $ | 4,449 |
Summary of benefit (provision) for income taxes from continuing operations | The benefit or (provisions) for income taxes from continuing operations consisted of the following:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
| (In thousands)
Current: |  |  |  |  |
United States federal | $ | — |  |  | $ | (1,649 | ) |  | $ | (1,426 | )
State and local | (5 | ) |  | 859 |  |  | (12 | )
Foreign | (448 | ) |  | (442 | ) |  | (389 | )
Total current | $ | (453 | ) |  | $ | (1,232 | ) |  | $ | (1,827 | )
Deferred: |  |  |  |  |
United States federal | — |  |  | (24,261 | ) |  | 585 |
State and local | — |  |  | — |  |  | — |
Foreign | (27 | ) |  | (28 | ) |  | (349 | )
Total deferred | (27 | ) |  | (24,289 | ) |  | 236 |
| $ | (480 | ) |  | $ | (25,521 | ) |  | $ | (1,591 | )
Details of significant components of net deferred tax assets and liabilities | Significant components of the net deferred tax assets and liabilities consisted of:
| December 31,
| 2017 |  | 2016
| (In thousands)
Deferred tax assets: |
Net operating loss carryforwards | $ | 13,394 |  |  | $ | 15,337 |
State income taxes | 1 |  |  | 1 |
Deferred revenue | 5,349 |  |  | 458 |
Research and development and other credits | 11,447 |  |  | 11,418 |
Reserves and accruals recognized in different periods | 3,088 |  |  | 5,397 |
Basis difference in investment | 583 |  |  | 969 |
Capitalized R&D expenses | 3,623 |  |  | 4,569 |
Depreciation and amortization | 413 |  |  | 585 |
Deferred rent | 183 |  |  | 306 |
Other | — |  |  | 2 |
Total deferred tax assets | 38,081 |  |  | 39,042 |
Valuation allowance | (37,680 | ) |  | (38,683 | )
Net deferred tax assets | 401 |  |  | 359 |
Foreign credits | (43 | ) |  | (33 | )
Net deferred tax liabilities | (43 | ) |  | (33 | )
Net deferred taxes | $ | 358 |  |  | $ | 326 |
Reconciliation between benefit (provision) for income taxes at statutory rate and effective tax rate | For purposes of the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate, a national U.S. 35% rate is applied as follows:
| 2017 |  | 2016 |  | 2015
Federal statutory tax rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Sale of IP rights to foreign subsidiary | — | % |  | (13.8 | )% |  | 22.5 | %
Benefit from foreign losses | — | % |  | — | % |  | 7.8 | %
Foreign withholding | (0.2 | )% |  | (1.2 | )% |  | 0.5 | %
Stock compensation expense | (2.0 | )% |  | (6.6 | )% |  | 5.8 | %
Meals & entertainment | — | % |  | — | % |  | 0.1 | %
Foreign rate differential | (17.0 | )% |  | (1.2 | )% |  | (24.0 | )%
Prior year true-up items | (0.1 | )% |  | (0.3 | )% |  | 1.7 | %
Tax reserves | (0.1 | )% |  | 1.8 | % |  | 3.9 | %
Loss on foreign share transfer | — | % |  | — | % |  | 5.9 | %
Credits | 0.4 | % |  | 1.6 | % |  | (35.5 | )%
State Refunds | — | % |  | 3.8 | % |  | — | %
Other | — | % |  | (1.6 | )% |  | 3.9 | %
2017 Tax Act impact - federal rate change | (28.7 | )% |  | — | % |  | — | %
Valuation allowance | 11.6 | % |  | (193.4 | )% |  | 8.2 | %
Effective tax rate | (1.1 | )% |  | (175.9 | )% |  | 35.8 | %
Details of beginning and ending amount of gross unrecognized tax benefits | A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:
| 2017 |  | 2016 |  | 2015
| (In thousands)
Balance at beginning of year | $ | 6,232 |  |  | $ | 6,285 |  |  | $ | 1,744 |
Gross increases for tax positions of prior years | — |  |  | — |  |  | 141 |
Gross decreases for federal tax rate change for tax positions of prior years | (1,670 | ) |  | (22 | ) |  | (15 | )
Gross increases for tax positions of current year | 110 |  |  | 111 |  |  | 4,415 |
Lapse of statute of limitations | — |  |  | (142 | ) |  | — |
Balance at end of year | $ | 4,672 |  |  | $ | 6,232 |  |  | $ | 6,285 |

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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://www.xbrl.org/2003/role/presentationRef -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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