Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income (Loss) Before Provision for (Benefit from) Income Taxes

The components of our income (loss) before provision for (benefit from) income taxes are as follows (in thousands):

	Year Ended December 31,
	2019		2018		2017
United States	$	(28,736)	$	(23,170)	$	(5,974)
Foreign		2,064		1,651		387
Loss before provision for (benefit from) income taxes	$	(26,672)	$	(21,519)	$	(5,587)

Components of Provision for (Benefit from) Income Taxes

The provision for (benefit from) income taxes consisted of the following (in thousands):

	Year Ended December 31,
	2019		2018		2017
Current:
Federal	$	1	$	1	$	—
State		13		12		3
Foreign		513		92		98
Total current provision for (benefit from) income taxes		527		105		101
Deferred:
Federal		—		—		—
State		—		—		—
Foreign		(343)		(184)		—
Total deferred provision for (benefit from) income taxes		(343)		(184)		—
Total	$	184	$	(79)	$	101

Reconciliation of Statutory Federal Income Tax to Effective Tax

The reconciliation of the federal statutory income tax to our effective tax is as follows (in thousands):

	Year Ended December 31,
	2019		2018		2017
Federal tax at statutory rate	$	(5,601)	$	(4,519)	$	(1,896)
State taxes - current		14		13		—
State taxes - deferred		(947)		(12,354)		(877)
Foreign rate differential		25		(199)		(46)
Nondeductible expenses		83		251		453
Research and development credit		(685)		(174)		(174)
Stock compensation		30		47		218
Change in federal rate		—		(2,191)		12,231
Transaction costs		—		1,615		—
Change in valuation allowance		7,265		17,432		(9,808)
Total	$	184	$	(79)	$	101

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2019		2018
Deferred tax assets:
Net operating loss carryforwards	$	32,868	$	31,399
Accruals and reserves		1,799		1,528
Amortization of intangible assets		—		—
Tax credit carryforwards		14,644		13,081
Depreciation		—		280
Deferred revenue		27		123
Lease liability		862		—
Other		3,275		1,093
Gross deferred tax assets		53,475		47,504
Valuation allowance		(46,350)		(43,957)
Total deferred tax assets		7,125		3,547
Deferred tax liabilities:
Fixed assets		(85)		—
Right-of-use assets		(487)		—
Convertible notes		(4,629)		—
Amortization of intangible assets		(3,278)		(5,282)
Total deferred tax liabilities		(8,479)		(5,282)
Net deferred tax liability	$	(1,354)	$	(1,735)

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

Balance as of December 31, 2016	$	3,590
Tax positions related to the current year:
Additions		665
Tax positions related to the prior year:
Reductions		(8)
Balance as of December 31, 2017		4,247
Tax positions related to the current year:
Additions		459
Echelon acquisition		5,938
Tax positions related to the prior year:
Reductions		(8)
Balance as of December 31, 2018		10,636
Tax positions related to the current year:
Additions		1,751
Tax positions related to the prior year:
Reductions		(72)
Balance as of December 31, 2019	$	12,315