INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

INCOME TAXES

Schedule of components of our income tax benefit for the periods

	Year Ended December 31,
	2019		2018		2017
Current income tax expense:
Federal	$	—	$	—	$	—
State		252		377		—
Total current income tax expense		252		377		—
Deferred income tax benefit:
Federal		—		—		—
State		—		—		—
Total deferred income tax benefit		—		—		—
Income Tax Provision	$	252	$	377	$	—

Schedule of a reconciliation of the federal statutory rates to our effective tax rates

	Year Ended December 31,
	2019		2018		2017
Federal tax benefit at statutory rate	21.0	%	21.0	%	34.0	%
State income taxes, net of federal benefit	3.2		2.6		2.9
Non-deductible expenses and other	(0.1)		(0.9)		(0.1)
Non-deductible warrant expenses	0.4		(1.6)		—
Share-based compensation	(0.4)		0.4		(0.8)
Change in federal tax rate	—		—		(21.1)
Change in valuation allowance, net	(25.2)		(22.6)		(16.0)
Research and development credits	1.0		0.9		1.1
Effective tax rate	(0.1)	%	(0.2)	%	(0.0)	%

Schedule of components of our deferred tax assets and liabilities

	2019		2018
Deferred tax assets:
Accrued and reserves	$	4,231	$	4,685
Inventory		15,181		15,419
Tax credits		10,880		5,334
Lease Liability		14,800		—
Net operating loss		149,141		66,427
Total gross deferred tax assets		194,233		91,865
Depreciation and amortization		(4,749)		(3,179)
Goodwill		(114)		—
Lease ROU Asset		(14,507)		—
Valuation allowance		(174,863)		(88,686)
Net deferred tax assets	$	—	$	—

Schedule of tabular reconciliation of the total amounts of unrecognized tax benefits.

	Year Ended December 31,
	2019		2018		2017
Unrecognized tax benefits as of the beginning of the year	$	2,433	$	862	$	—
Increases related to prior year tax provisions		383		197		332
Decrease related to prior year tax provisions		(247)		—		—
Increase related to current year tax provisions		2,464		1,374		530
Unrecognized tax benefits as of the end of the year	$	5,033	$	2,433	$	862