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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Loss Before Income Taxes | The components of loss before income taxes are as follows (in thousands):
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Domestic |  | $ | (101,234 | ) |  | $ | (38,156 | ) |  | $ | (66,411 | )
Foreign |  |  | (24,648 | ) |  |  | (23,595 | ) |  |  | (19,126 | )
Loss before provision for income taxes |  | $ | (125,882 | ) |  | $ | (61,751 | ) |  | $ | (85,537 | )
Schedule of Components of Provision For (Benefit From) Income Taxes | The provision for (benefit from) income taxes consists of the following (in thousands):
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Foreign |  |  | 319 |  |  |  | 139 |  |  |  | 240 |
Total current |  | $ | 321 |  |  | $ | 141 |  |  | $ | 242 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | (212 | ) |  | $ | — |
State |  |  | — |  |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |  |  |  | — |
Total deferred |  | $ | — |  |  | $ | (212 | ) |  | $ | — |
Total provision for (benefit from) income taxes |  | $ | 321 |  |  | $ | (71 | ) |  | $ | 242 |
Schedule of Reconciliation Between Statutory Federal Income Tax Rate and Effective Tax Rate | The following is the reconciliation between the statutory federal income tax rate and the Company’s effective tax rate:
| Years Ended December 31, |
| 2017 |  |  | 2016 |  |  | 2015 |
Tax at statutory federal rate |  | 34.0 | % |  |  | 34.0 | % |  |  | 34.0 | %
State tax |  | — | % |  |  | — | % |  |  | — | %
Stock-based compensation expense |  | 18.5 | % |  |  | (7.9 | )% |  |  | (4.6 | )%
Change in deferred tax assets due to rate change |  | 43.9 | % |  |  | — | % |  |  | — | %
Change in valuation allowance due to rate change |  | (43.9 | )% |  |  | — | % |  |  | — | %
Net operating losses not benefitted |  | (43.8 | )% |  |  | (12.9 | )% |  |  | (21.7 | )%
Foreign net operating losses benefitted |  | (6.7 | )% |  |  | (13.0 | )% |  |  | (7.6 | )%
Orphan drug credit |  | (2.0 | )% |  |  | — | % |  |  | — | %
Other |  | (0.3 | )% |  |  | (0.1 | )% |  |  | (0.4 | )%
Total |  | (0.3 | )% |  |  | 0.1 | % |  |  | (0.3 | )%
Schedule of Significant Components of Deferred Tax Assets | Significant components of the Company’s deferred tax assets are as follows (in thousands):
|  | December 31, |
|  | 2017 |  |  | 2016 |
Federal and state net operating loss carryforwards |  | $ | 71,256 |  |  | $ | 42,900 |
Tax credit carryforwards |  |  | 39,488 |  |  |  | 29,846 |
Foreign net operating loss carryforwards |  |  | 15,052 |  |  |  | 11,704 |
Stock-based compensation |  |  | 7,835 |  |  |  | 11,231 |
Lease obligations |  |  | 2,737 |  |  |  | 4,414 |
Reserves and accruals |  |  | 4,851 |  |  |  | 5,465 |
Deferred revenue |  |  | 18,103 |  |  |  | 22,909 |
Other |  |  | 420 |  |  |  | 741 |
Subtotal |  |  | 159,742 |  |  |  | 129,210 |
Less: Valuation allowance |  |  | (159,540 | ) |  |  | (128,995 | )
Net deferred tax assets |  |  | 202 |  |  |  | 215 |
Fixed assets |  |  | (181 | ) |  |  | (122 | )
Other |  |  | (21 | ) |  |  | (93 | )
Net deferred tax liabilities |  |  | (202 | ) |  |  | (215 | )
Total net deferred tax assets |  | $ | — |  |  | $ | — |
Schedule of Reconciliation of the Beginning and Ending Amounts of Unrecognized Income Tax Benefits | A reconciliation of the beginning and ending amounts of unrecognized income tax benefits during the three years ended December 31, 2017 is as follows (in thousands):
|  | Federal and State |
Balance as of December 31, 2014 |  | $ | 19,122 |
Decrease due to prior positions |  |  | (2,382 | )
Increase due to current year position |  |  | 7,473 |
Balance as of December 31, 2015 |  |  | 24,213 |
Decrease due to prior positions |  |  | (7,109 | )
Increase due to current year position |  |  | 2,550 |
Balance as of December 31, 2016 |  |  | 19,654 |
Increase due to prior positions |  |  | 303 |
Increase due to current year position |  |  | 5,448 |
Decrease due to U.S. tax rate change |  |  | (2,044 | )
Balance as of December 31, 2017 |  | $ | 23,361 |

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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://www.xbrl.org/2003/role/presentationRef -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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