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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The provision (benefit) for income taxes is based on loss from operations before provision for income taxes and noncontrolling interests as follows ($ in thousands):

	Years Ended December 31,
	2016				2015
United States	$	(33,171.5	)		$	(98,254.0	)
	$	(33,171.5	)		$	(98,254.0	)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes was as follows ($ in thousands):

		Years Ended December 31,
		2016				2015
Current
	U.S. Federal	$	—			$	—
	State and local	—				—
		$	—			$	—
Deferred
	U.S. Federal	$	109.4			$	(14,695.5	)
	State and local	28.6				(2,548.0		)
		$	138.0			$	(17,243.5	)
Total
	U.S. Federal	$	109.4			$	(14,695.5	)
	State and local	28.6				(2,548.0		)
		$	138.0			$	(17,243.5	)

Schedule of Unrecognized Tax Benefits Roll Forward

The provision (benefit) for income taxes is determined by applying the U.S. Federal statutory rate of 34% to income before income taxes as a result of the following ($ in thousands):

		Years Ended December 31,
		2016				2015
U.S. Federal benefit at statutory rate		$	(11,278.3	)		$	(33,406.4	)
State and local benefit net of U.S. federal tax		2,702.5				(4,926.9		)
Permanent non deductible expenses for U.S. taxes		80.2				706.4
True-up of prior year net operating loss		(2,371.6		)		(556.5		)
Effect of change in deferred tax rate		(44.3		)		1.3
Valuation allowance for deferred tax assets		11,049.5				20,938.6
Tax provision		$	138.0			$	(17,243.5	)

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes at December 31, 2016 and 2015 consist of the following ($ in thousands):

		December 31,
		2016				2015
Deferred Tax Assets:
Accumulated net operating losses (tax effected)		$	91,455.7			$	86,537.8
Deferred revenue		1,846.8				—
Deferred rent		314.6				11.1
Share-based compensation		13,747.3				12,764.3
Intangibles		897.8				899.7
Charitable contributions		424.2				423.3
Bad debt provision		—				297.4
Partnership interest		3,857.7				—
Capital loss carry-forward		6,988.1				6,973.0
Other		659.3				652.1
Deferred tax assets prior to tax credit carryovers		120,191.5				108,558.7
Deferred Tax Liabilities:
Accumulated depreciation		$	(649.4	)		$	(66.0	)
Intangible and indefinite lived assets		(1,070.7		)		(932.7		)
Deferred tax liabilities		(1,720.1		)		(998.7		)
		118,471.4				107,560.0
Valuation reserve		(119,542.1		)		(108,492.7		)
Net deferred tax liability		$	(1,070.7	)		$	(932.7	)

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- Definition

Income Taxes [Abstract]

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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.

+ 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=6907707&loc=d3e32639-109319

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
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Tabular disclosure of the change in unrecognized tax benefits.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=51663037&loc=d3e36027-109320

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