INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Provision for Income Tax Expense (Benefit)

Loss before provision for (benefit from) income taxes consisted of the following for the periods indicated (in thousands):


	December 31, 2017			December 31, 2018
Domestic	$	(22,978	)	$	(31,609	)
International		(51	)		(159	)

Total	$	(23,029	)	$	(31,768	)


	December 31, 2017		December 31, 2018
Current:
Federal	$	—	$	—
State		4		3
Foreign		34		52

Total current		38		55

Deferred:		—		—
Federal		—		—
State		—		—
Foreign		—		—

Total deferred		—		—

Income tax provision	$	38	$	55

Schedule of Federal Statutory Income Tax Rate Reconciliation

The reconciliation of the Federal statutory income tax provision to the Company’s effective income tax provision is as follows for the periods indicated (in thousands):


	December 31, 2017			December 31, 2018
Income tax benefit at statutory rates	$	(7,822	)	$	(6,666	)
Permanent differences		324			70
Foreign rate differential		13			14
State income taxes, net of federal tax benefit		(683	)		(1,081	)
Effect of tax rate change		4,045			—
Other		—			441
Valuation allowance		4,161			7,277

Total income tax expense	$	38		$	55

Components of deferred tax assets and liabilities

The Company’s deferred tax assets and liabilities as of the dates indicated were as follows (in thousands):


	December 31, 2017			December 31, 2018
Deferred tax assets:
Sales returns reserve	$	60		$	79
Allowance for doubtful accounts		114			—
Net operating loss carryforwards		8,008			14,204
Stock options		82			180
Deferred revenue		30			12
Fixed assets		12			21
Interest expense limitation		—			574
Other		9			97
Less: valuation allowances		(7,890	)		(15,167	)

Net deferred tax assets		425			—

Deferred tax liabilities:
Foreign currency exchange gain/loss		—			—
Accrued expenses		(425	)		—

Net deferred tax liabilities		(425	)		—

Net deferred tax assets		—			—

Net deferred tax assets (liabilities)	$	—		$	—