v3.6.0.2

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The geographical breakdown of the Company’s loss before income taxes for the years ended December 31, 2016, 2015 and 2014 is as follows:

	Year Ended December 31,
	2016				2015				2014
	(in thousands)
					(As Adjusted)*				(As Adjusted)*
Domestic	$	(27,520	)		$	(37,658	)		$	(22,145	)
Foreign	(9,122		)		(6,208		)		(6,451		)
Loss before income Taxes	$	(36,642	)		$	(43,866	)		$	(28,596	)

* Certain amounts have been adjusted for the retrospective changes in accounting policy for sales commissions (See Note 1).

Schedule of Components of Income Tax Provision

The components of the income tax provision are as follows:

	Year Ended December 31,
	2016				2015				2014
	(in thousands)
Current:
State	$	23			$	(39	)		$	93
Federal	—				—				—
Foreign	237				638				337
Total current	$	260			$	599			$	430
Deferred:
State	$	—			$	—			$	(1	)
Federal	12				12				12
Foreign	(3		)		(259		)		—
Total deferred	$	9			$	(247	)		$	11
Total income tax provision	$	269			$	352			$	441

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of federal statutory income tax provision to the Company’s effective income tax provision is as follows:  

	Year Ended December 31,
	2016				2015				2014
	(in thousands)
					(As Adjusted)*				(As Adjusted)*
U.S. federal taxes at statutory tax rate	$	(12,458	)		$	(14,915	)		$	(9,723	)
State taxes, net of federal benefit	15				(26		)		61
Change in valuation allowance	8,618				11,637				6,146
Foreign tax rate differential	3,334				2,752				2,509
Warrant revaluation	—				—				(31		)
Stock-based compensation	1,805				1,775				2,025
Tax credits	(947		)		(785		)		(627		)
Other	(98		)		(86		)		81
Provision for income taxes	$	269			$	352			$	441

* Certain amounts have been adjusted for the retrospective changes in accounting policy for sales commissions (See Note 1).

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant components of the Company's deferred tax assets for federal and state income taxes are as follows:

	As of December 31,
	2016				2015
	(in thousands)
Deferred tax assets:					(As Adjusted)*
Net operating loss carryforwards	43,482				40,357
Research and development credits	6,901				5,192
Accruals and reserves	3,682				3,044
Deferred revenue	12,006				10,068
Stock-based compensation	3,641				2,290
Other	113				440
Gross deferred tax assets	69,825				61,391
Valuation allowance	(65,791		)		(56,352		)
Total deferred tax assets	$	4,034			$	5,039
Deferred tax liabilities:
Internally developed software	$	(1,590	)		$	(2,303	)
Deferred Commission	$	(2,192	)		$	(2,486	)
Goodwill	$	(74	)		$	(63	)
Gross deferred tax liabilities	$	(3,856	)		$	(4,852	)
Net deferred tax asset (liabilities)	$	178			$	187

* Certain amounts have been adjusted for the retrospective changes in accounting policy for sales commissions (See Note 1).

Summary of Operating Loss Carryforwards

The net operating loss and tax credit carryforwards as of December 31, 2016, are as follows:  

	Amount			Year Begin to Expire
	(in thousands)
Net operating losses, federal	115,331			2026
Net operating losses, state	79,084			2017
Research and development credits, federal	5,816			2026
Research and development credits, state	6,712			No expiration

Summary of Tax Credit Carryforwards

The net operating loss and tax credit carryforwards as of December 31, 2016, are as follows:  

	Amount			Year Begin to Expire
	(in thousands)
Net operating losses, federal	115,331			2026
Net operating losses, state	79,084			2017
Research and development credits, federal	5,816			2026
Research and development credits, state	6,712			No expiration

Schedule of Unrecognized Tax Benefits Roll Forward

The following is a reconciliation of the beginning and ending amount of the Company’s total gross unrecognized tax benefit liabilities:  

	Year Ended December 31,
	2016				2015				2014
	(in thousands)
Gross unrecognized tax benefit - beginning balance	$	3,316			$	2,539			$	1,797
Decreases related to tax positions from prior years	(21		)		—				—
Increases related to tax positions taken during current year	1,146				777				742
Gross unrecognized tax benefit - ending balance	$	4,441			$	3,316			$	2,539

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