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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

Our income tax provision consisted of the following (in thousands):

	Years Ended December 31,
	2019				2018				2017
Current income taxes:
Federal	$	(185	)		$	(91	)		$	(103	)
State	264				(73		)		100
Foreign	2,594				1,374				1,523
Total current income taxes	2,673				1,210				1,520
Deferred income taxes:
Federal	(17		)		155				(992		)
State	42				76				75
Foreign	(64		)		(11		)		1,199
Total deferred income taxes	(39		)		220				282
Total income tax provision	$	2,634			$	1,430			$	1,802

Schedule of Loss before Provision for Income Taxes

Loss before provision for income taxes consisted of the following (in thousands):

	Years Ended December 31,
	2019				2018				2017
United States	$	(12,497	)		$	(18,617	)		$	(20,983	)
Foreign	5,526				5,159				2,502
Total	$	(6,971	)		$	(13,458	)		$	(18,481	)

Schedule of Effective Income Tax Rate Reconciliation

The differences between our income tax provision as presented in the accompanying consolidated statements of operations and the income tax expense computed at the federal statutory rate consists of the items shown in the following table as a percentage of pretax loss (in percentages):

	Years Ended December 31,
	2019			2018			2017
Income tax at U.S. statutory rate	21.0	%		21.0	%		34.0	%
State, net of federal benefit	(76.3	)		14.8			8.3
Foreign rate differential	(19.4	)		(3.0	)		(3.8	)
Share-based compensation	695.4			178.7			38.2
Non-deductible expenses	0.4			(4.4	)		(1.1	)
Tax credits	19.3			26.7			7.8
Tax Cuts and Jobs Act impact	—			—			(220.2	)
Acquisition related	31.8			15.2			—
Convertible senior notes	(412.6	)		(0.3	)		—
Other	27.9			(1.8	)		0.4
Change in valuation allowance	(325.3	)		(257.5	)		126.6
Total	(37.8	)%		(10.6	)%		(9.8	)%

Schedule of Deferred Tax Assets and Liabilities

A summary of our deferred tax assets is as follows (in thousands):

	Years Ended December 31,
	2019				2018
Deferred tax assets:
Accrued expenses and reserves	$	3,978			$	1,661
Share-based compensation	12,003				13,083
Accrued compensation	997				2,075
Net operating loss carryforwards	162,320				106,659
Property and equipment, textbooks and intangibles assets	—				3,745
Other items	3,438				2,951
Gross deferred tax assets	182,736				130,174
Valuation allowance	(148,519		)		(125,844		)
Total deferred tax assets	34,217				4,330
Deferred tax liabilities:
Property and equipment, textbooks and intangibles assets	(4,111		)		—
Convertible senior notes	(27,065		)		(46		)
Other	(4,661		)		(5,943		)
Total deferred tax liabilities	(35,837		)		(5,989		)
Net deferred tax liability	$	(1,620	)		$	(1,659	)

Schedule of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending balances of the total amount of unrecognized tax benefits, excluding accrued interest and penalties, is as follows (in thousands):

	Years Ended December 31,
	2019				2018				2017
Beginning balance	$	8,771			$	5,772			$	4,882
Increase in tax positions for prior years	221				758				280
Decrease in tax positions for prior years	(1,550		)		(569		)		(101		)
Decrease in tax positions for prior year settlement	—				(149		)		(172		)
Decrease in tax positions for prior years due to statutes lapsing	(164		)		(103		)		(169		)
Increase in tax positions for current year	3,722				3,112				978
Change due to translation of foreign currencies	(7		)		(50		)		74
Ending balance	$	10,993			$	8,771			$	5,772

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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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