INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of income before income taxes

For financial reporting purposes, income before income taxes includes the following components (in thousands):

	Years ended December 31,
	2016			2015			2014
United States	$	20,974		$	3,358		$	13,088
Foreign	(429		)	(243		)	117
Total income before income taxes	$	20,545		$	3,115		$	13,205

Schedule of provision (benefit) for income taxes

The provision (benefit) for income taxes for 2016, 2015 and 2014 consists of the following (in thousands):

	Years ended December 31,
	2016			2015			2014
Current:
Federal	$	280		$	75		$	210
State	1,264			293			385
Foreign	34			44			68
Total current	1,578			412			663
Deferred:
Federal	7,311			1,808			3,777
State	410			(324		)	(36		)
Foreign	(2		)	(1		)	—
Total deferred	7,719			1,483			3,741
Total provision (benefit) for income taxes	$	9,297		$	1,895		$	4,404

Schedule of components of deferred tax assets and liabilities

The components of our deferred tax assets and liabilities as of December 31, 2016 and 2015 are as follows (in thousands):

	December 31,
	2016			2015
Deferred tax assets:
Net operating loss carryforwards	$	36,486		$	47,793
Accrued expenses	13,548			12,605
Research and development tax credits	9,832			8,574
Reserves and other	2,893			3,227
AMT and other tax credits	1,827			1,034
Intangible assets	1,678			751
Gross deferred tax assets	66,264			73,984
Valuation allowance	(4,239		)	(3,071		)
Total deferred tax assets	62,025			70,913
Deferred tax liabilities:
Fixed assets	(4,351		)	(5,320		)
Prepaid expenses	(1,408		)	(1,397		)
Total deferred tax liabilities	(5,759		)	(6,717		)
Total deferred tax assets, net	$	56,266		$	64,196

Schedule of difference in income tax provision from amount computed by applying U.S. federal income tax rate of 35% to loss before income taxes

The provision (benefit) for income taxes for 2016, 2015 and 2014 differ from the amounts computed by applying the U.S. federal income tax rate of 35% to income (loss) before income taxes for the following reasons (in thousands):

	Year ended December 31,
	2016			2015			2014
U.S. federal income tax provision (benefit) at statutory rate	$	7,191		$	1,091		$	4,622
State income tax expense, net of federal benefit	1,232			(134		)	215
Change in valuation allowance	1,168			1,832			1,000
Stock based compensation expense	674			(32		)	(43		)
Lobbying expenses	179			243			266
Other	(69		)	(150		)	(141		)
Research and development credit	(1,078		)	(955		)	(1,515		)
Income tax provision (benefit)	$	9,297		$	1,895		$	4,404

Schedule of reconciliation of beginning and ending tax contingencies, excluding interest and penalties

A reconciliation of the beginning and ending unrecognized tax benefits, excluding interest and penalties, as of December 31, 2016, 2015 and 2014 is as follows (in thousands):

	Year ended December 31,
	2016		2015			2014
Beginning balance	$	4,753	$	4,128		$	2,968
Additions for tax positions related to the current year	1,112		751			959
Additions (reductions) for tax positions taken in prior years	1,468		(126		)	201
Ending balance	$	7,333	$	4,753		$	4,128