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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Summary of Loss before Income Taxes | The Company’s loss before income taxes for the years ended December 31, 2018 and 2017 is comprised of the following (in thousands):
| Year Ended December 31,
| 2018 |  | 2017
Domestic | $ | (7,335 | ) |  | $ | (40,034 | )
Foreign | 7 |  |  | (5,592 | )
Loss before income taxes | $ | (7,328 | ) |  | $ | (45,626 | )
Summary of Provision for Income Taxes | The provision for income taxes for the years ended December 31, 2018 and 2017 is comprised of the following (in thousands):
| Year Ended December 31,
| 2018 |  | 2017
Current: |  |  |
Federal | $ | — |  |  | $ | (760 | )
State | 35 |  |  | 104 |
Foreign | 766 |  |  | 551 |
Total current | 801 |  |  | (105 | )
Deferred: |  |  |
Federal | 12 |  |  | (117 | )
State | — |  |  | — |
Foreign | 2 |  |  | 436 |
Total deferred | 14 |  |  | 319 |
Provision for income taxes | $ | 815 |  |  | $ | 214 |
Summary of Net Deferred Tax Assets | The Company’s net deferred tax liabilities consist of the following (in thousands):
| December 31,
| 2018 |  | 2017
Deferred tax assets: |  |  |
Accrued expenses | $ | — |  |  | $ | 1,921 |
Provision for excess and obsolete inventory | 2,710 |  |  | 2,577 |
Depreciation and amortization | 1,426 |  |  | 4,610 |
Interest expense limitation | 2,769 |  |  | — |
Net operating loss and tax credit carryforwards | 86,385 |  |  | 86,966 |
Share-based compensation | 1,218 |  |  | 1,034 |
Unrecognized tax benefits | 1,163 |  |  | 1,108 |
Deferred tax assets | 95,671 |  |  | 98,216 |
Deferred tax liabilities: |  |  |
Convertible Notes | — |  |  | (4,353 | )
Purchased intangible assets | (4,485 | ) |  | (6,280 | )
Accrued expenses | (1,799 | ) |  | — |
Deferred tax liabilities | (6,284 | ) |  | (10,633 | )
Valuation allowance | (93,844 | ) |  | (92,844 | )
Net deferred tax liabilities | $ | (4,457 | ) |  | $ | (5,261 | )
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 21% and 34% in 2018 and 2017, respectively, to loss before income taxes as follows (in thousands):
| Year Ended December 31,
| 2018 |  | 2017
Federal tax benefit, at statutory rate | $ | (1,555 | ) |  | $ | (15,513 | )
State benefit, net of federal benefit | 27 |  |  | (211 | )
Foreign tax rate difference | 24 |  |  | 336 |
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 | 2,878 |  |  | 16,364 |
Research and development credits | (471 | ) |  | (244 | )
Share-based compensation | 121 |  |  | 876 |
Effect of Tax Act | — |  |  | (971 | )
Other | (209 | ) |  | (423 | )
Provision for income taxes | $ | 815 |  |  | $ | 214 |
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, 2016 | $ | 36,291 |
Increases related to current and prior year tax positions | 291 |
Balance at December 31, 2017 | 36,582 |
Increases related to current and prior year tax positions | 324 |
Balance at December 31, 2018 | $ | 36,906 |

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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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