Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets

Deferred tax assets consist of the following (in thousands):

		December 31,
		2018		2017
Net operating tax loss and capital loss carryforwards	$	25,549	$	23,463
Capitalized research and development costs		4,194		4,620
Research and development tax credits		1,937		1,923
Other accruals and reserves		494		721
Basis of intangible assets		3,136		3,658
Total deferred tax asset		35,310		34,385
Less valuation allowance		(35,310)		(34,385)
Net deferred tax asset	$	-	$	-

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the Company's unrecognized tax benefits for the years ended December 31, 2018 and 2017, are as follows (in thousands):

		Year Ended December 31,
		2018		2017
Beginning balance	$	713	$	3,047
Change in current period positions		13		34
Change in prior period positions		(8)		(2,368)
Ending balance	$	718	$	713

Reconciliation of Income Tax Effective Rate

The reconciliation of income taxes computed using the statutory United States income tax rate and the provision (benefit) for income taxes for the years ended December 31, 2018 and 2017, are as follows:

	Year Ended December 31,
	2018		2017
Federal statutory tax rate	(21)	%	(34)	%
Change in rate	-	%	165	%
Valuation allowance	10	%	(360)	%
Deferred tax true-ups	5	%	227	%
Revaluation of warrants	-	%	2	%
Permanent differences	7	%	1	%
Tax credits	(1)	%	(1)	%
Income tax expense	-	%	-	%