Income Taxes	9 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	18. INCOME TAXES For the three and nine months ended September 30, 2019, the Company recognized no income tax expense due to incurring a net loss for the three and nine months ended September 30, 2019. The effective tax rate is zero. For the three and nine months ended September 30, 2018, the Company recognized income tax benefit of $0.4 million and $0.9 million, respectively, related to the conversion of CGF I & CGF II to Series C Preferred Stock. The effective tax rate at September 30, 2018 is (0.59)%. The Company currently has approximately $160 million in federal and state NOLs. If unused, these NOLs will begin expiring in 2027. Under Code Section 382 (“Section 382”) rules, if a change in ownership is triggered, the Company’s NOL assets and possibly certain other deferred tax assets may be impaired. The Company assesses uncertain tax positions in accordance with ASC 740-10, Accounting for Uncertainties in Income Taxes. The Company has not recorded any accruals related to uncertain tax positions as of September 30, 2019 and 2018. We file U.S. and state income tax returns in jurisdictions with varying statutes of limitations. The 2015 through 2018 tax years remain subject to examination by federal and most state tax authorities.

Income Taxes

9 Months Ended

Sep. 30, 2019

18. INCOME TAXES

For the three and nine months ended September 30, 2019, the Company recognized no income tax expense due to incurring a net loss for the three and nine months ended September 30, 2019. The effective tax rate is zero.

For the three and nine months ended September 30, 2018, the Company recognized income tax benefit of $0.4 million and $0.9 million, respectively, related to the conversion of CGF I & CGF II to Series C Preferred Stock. The effective tax rate at September 30, 2018 is (0.59)%.

The Company currently has approximately $160 million in federal and state NOLs. If unused, these NOLs will begin expiring in 2027. Under Code Section 382 (“Section 382”) rules, if a change in ownership is triggered, the Company’s NOL assets and possibly certain other deferred tax assets may be impaired.

The Company assesses uncertain tax positions in accordance with ASC 740-10, Accounting for Uncertainties in Income Taxes. The Company has not recorded any accruals related to uncertain tax positions as of September 30, 2019 and 2018. We file U.S. and state income tax returns in jurisdictions with varying statutes of limitations. The 2015 through 2018 tax years remain subject to examination by federal and most state tax authorities.