Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of components of loss before income taxes

The following table presents components of income (loss) before income taxes for the periods presented (in thousands):

	Year Ended December 31,
	2019		2018		2017
United States	$	(5,340)	$	(638)	$	(9,434)
International	892		717		733
Income (loss) before income taxes	$	(4,448)	$	79	$	(8,701)

Schedule of components of provision for income taxes

Provision for income taxes for the periods presented consisted of (in thousands):

	Year Ended December 31,
	2019		2018		2017
Current:
U.S. federal	$	—	$	—	$	—
U.S. state	61		28		42
Foreign	43		272		226
Total provision for income taxes	$	104	$	300	$	268

Schedule of effective income tax reconciliation

Income tax expense differed from the amount computed by applying the U.S. federal statutory income tax rate of 21% to pre-tax income (loss) for the periods presented as a result of the following (in thousands):

	Year Ended December 31,
	2019		2018		2017
U.S. federal tax at statutory rate	$	(934)	$	17	$	(2,958)
U.S. state income taxes	(65)		2,539		(708)
Non-deductible expense (benefit)	5,899		14,485		(5,673)
Research and development credit	(860)		(339)		(402)
Stock-based compensation	(16,619)		(11,360)		(14,622)
Impact of 2017 Tax Act	—		—		25,952
Other	(129)		106		2
Change in valuation allowance	12,812		(5,148)		(1,323)
Total provision for income taxes	$	104	$	300	$	268

Schedule of deferred tax assets and liabilities

The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities as of December 31, 2019 and 2018 related to the following (in thousands): 

	December 31,
	2019		2018
Deferred tax assets:
Net operating loss and credit carryforwards	$	69,718	$	54,966
Accrued liabilities	4,184		4,271
Allowance for doubtful accounts	217		400
Deferred revenue	408		832
Accrued compensation	1,301		1,081
Long-term lease liabilities	1,992		—
Intangibles	88		4
Gross deferred tax assets	77,908		61,554
Valuation allowance	(59,939)		(47,127)
Net deferred tax assets	17,969		14,427
Deferred tax liabilities:
Property and equipment	(384)		(370)
Amortized intangibles	(68)		(155)
Other	(58)		—
Right of use assets	(1,755)		—
Deferred compensation - Current	(5,017)		—
Convertible senior notes	(10,687)		(13,902)
Gross deferred tax liabilities	(17,969)		(14,427)
Net deferred taxes	$	—	$	—

Schedule of unrecognized tax benefits rollforward

The table below shows the changes in the gross amount of unrecognized tax benefits for the periods presented (in thousands):

	Year Ended December 31,
	2019		2018		2017
Unrecognized benefit — beginning of period	$	10,723	$	3,115	$	2,805
Gross increases — current year tax positions	963		7,608		310
Gross decreases — prior year tax positions	(7,215)		—		—
Unrecognized benefit — end of period	$	4,471	$	10,723	$	3,115