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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [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,
| 2017 |  | 2016
United States | $ | (27,698 | ) |  | $ | (31,258 | )
| $ | (27,698 | ) |  | $ | (31,258 | )
Schedule of Components of Income Tax Expense (Benefit) | The provision (benefit) for income taxes was as follows ($ in thousands):
|  | Years Ended December 31,
|  | 2017 |  | 2016
Current |  |  |
| U.S. Federal | $ | (9,310 | ) |  | $ | — |
| State and local | (1,641 | ) |  | — |
|  | $ | (10,951 | ) |  | $ | — |
Deferred |  |  |
| U.S. Federal | $ | (576 | ) |  | $ | — |
| State and local | — |  |  | — |
|  | $ | (576 | ) |  | $ | — |
Total |  |  |
| U.S. Federal | $ | (9,886 | ) |  | $ | — |
| State and local | (1,641 | ) |  | — |
|  | $ | (11,527 | ) |  | $ | — |
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,
|  | 2017 |  | 2016
U.S. Federal benefit at statutory rate |  | $ | (9,417 | ) |  | $ | (10,628 | )
State and local (benefit) / expense net of U.S. federal tax |  | (1,641 | ) |  | 2,759 |
Permanent non deductible expenses for U.S. taxes |  | 107 |  |  | 80 |
AMT credit benefit |  | (576 | ) |  | — |
True-up of prior year net operating loss |  | — |  |  | (2,371 | )
Effect of change in deferred tax rate |  | 29,809 |  |  | (44 | )
Valuation allowance for deferred tax assets |  | (29,809 | ) |  | 10,204 |
Tax provision benefit |  | $ | (11,527 | ) |  | $ | — |
Schedule of Deferred Tax Assets and Liabilities | Deferred income taxes at December 31, 2017 and 2016 consist of the following ($ in thousands):
|  | December 31,
|  | 2017 |  | 2016
Deferred Tax Assets: |  |  |  |
Accumulated net operating losses (tax effected) |  | $ | 60,171 |  |  | $ | 79,131 |
CIRM funding |  | 1,780 |  |  | — |
Deferred rent |  | 3 |  |  | 314 |
Share-based compensation |  | 2,656 |  |  | 11,562 |
Intangibles |  | 270 |  |  | 429 |
Charitable contributions |  | 11 |  |  | 424 |
Partnership interest |  | — |  |  | 3,858 |
Capital loss carry-forward |  | — |  |  | 6,988 |
Accumulated depreciation |  | 22 |  |  | — |
Accrued payroll |  | 682 |  |  | — |
AMT credit |  | 575 |  |  | — |
Other |  | 526 |  |  | 659 |
Deferred tax assets |  | 66,696 |  |  | 103,365 |
Deferred Tax Liabilities: |  |  |  |
Accumulated depreciation |  | $ | — |  |  | $ | (119 | )
Deferred tax liabilities |  | — |  |  | (119 | )
|  | 66,696 |  |  | 103,246 |
Valuation allowance |  | (66,121 | ) |  | (103,246 | )
Net deferred tax asset |  | $ | 575 |  |  | $ | — |

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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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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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