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Income Taxes (Tables)

12 Months Ended

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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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.

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

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Tabular disclosure of the change in unrecognized tax benefits.

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