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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Summary of Loss before Income Taxes

Loss before income taxes for the years ended December 31, 2017, 2016 and 2015 is comprised of the following (in thousands):

	Year Ended December 31,
	2017				2016				2015
Domestic	$	(40,034	)		$	(51,265	)		$	(48,965	)
Foreign	(5,592		)		(8,922		)		(3,148		)
Loss before income taxes	$	(45,626	)		$	(60,187	)		$	(52,113	)

Summary of Provision for Income Taxes

The provision for income taxes for the years ended December 31, 2017, 2016 and 2015 is comprised of the following (in thousands):

	Year Ended December 31,
	2017				2016				2015
Current:
Federal	$	(760	)		$	—			$	—
State	104				—				(6		)
Foreign	551				185				81
Total current	(105		)		185				75
Deferred:
Federal	(117		)		156				—
State	—				—				—
Foreign	436				40				106
Total deferred	319				196				106
Provision for income taxes	$	214			$	381			$	181

Summary of Net Deferred Tax Assets

The Company’s net deferred tax liabilities consist of the following (in thousands):

	December 31,
	2017				2016
Deferred tax assets:
Accrued expenses	$	1,921			$	2,881
Provision for excess and obsolete inventory	2,577				4,913
Depreciation and amortization	4,610				9,655
Net operating loss and tax credit carryforwards	86,966				105,143
Share-based compensation	1,034				2,203
Unrecognized tax benefits	1,108				1,510
Deferred tax assets	98,216				126,305
Deferred tax liabilities:
Convertible Notes	(4,353		)		(9,535		)
Purchased intangible assets	(6,280		)		(6,790		)
Deferred tax liabilities	(10,633		)		(16,325		)
Valuation allowance	(92,844		)		(114,419		)
Net deferred tax liabilities	$	(5,261	)		$	(4,439	)

Summary of Provision for Income Taxes Reconciles to Amount Computed by Applying Statutory Federal Income Tax Rate

The provision for income taxes reconciles to the amount computed by applying the statutory federal income tax rate of 34% in 2017, 2016 and 2015 to loss before income taxes as follows (in thousands):

	Year Ended December 31,
	2017				2016				2015
Federal tax benefit, at statutory rate	$	(15,513	)		$	(20,463	)		$	(17,718	)
State benefit, net of federal benefit	(211		)		(293		)		(280		)
Foreign tax rate difference	336				681				222
Change in tax rate of net deferred tax assets	(38,772		)		—				—
Valuation allowances offsetting tax rate change	38,772				—				—
Valuation allowance against future tax benefits	16,364				19,341				15,389
Research and development credits	(244		)		(1,010		)		(796		)
Share-based compensation	876				418				752
Change in state apportionment	—				—				2,561
Effect of Tax Act	(971		)		—				—
Other	(423		)		1,707				51
Provision for income taxes	$	214			$	381			$	181

Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands):

Balance at December 31, 2014	$	35,643
Increases related to current and prior year tax positions	160
Balance at December 31, 2015	35,803
Increases related to current and prior year tax positions	488
Balance at December 31, 2016	36,291
Increases related to current and prior year tax positions	291
Balance at December 31, 2017	$	36,582

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

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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.

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-Publisher FASB
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
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Tabular disclosure of the change in unrecognized tax benefits.

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-URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320

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