INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

INCOME TAXES

Schedule of components of our income tax benefit for the periods

	Year Ended December 31,
	2020		2019		2018
Current income tax expense:
Federal	$	—	$	—	$	—
State		63		252		377
Total current income tax expense		63		252		377
Deferred income tax benefit:
Federal		—		—		—
State		—		—		—
Total deferred income tax benefit		—		—		—
Income Tax Provision	$	63	$	252	$	377

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

	Year Ended December 31,
	2020		2019		2018
U.S. Federal tax benefit at statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal benefit	3.0		3.2		2.6
Non-deductible expenses and other	0.3		(0.1)		(0.9)
Non-deductible warrant expenses	—		0.4		(1.6)
Loss on convertible note exchange	(2.0)		—		—
Share-based compensation	0.3		(0.4)		0.4
Deduction limitation on executive compensation	(1.8)		—		—
Change in valuation allowance, net	(21.0)		(25.2)		(22.6)
Research and development credits	0.1		1.0		0.9
Effective tax rate	(0.1)	%	(0.1)	%	(0.2)	%

Schedule of components of our deferred tax assets and liabilities

	December 31,		December 31,
	2020		2019
Deferred tax assets:
Accrued and reserves	$	4,008	$	4,231
Inventory		10,554		15,181
Tax credits		12,953		10,880
Lease Liabilities		16,262		14,800
Net operating loss		205,995		149,141
Total gross deferred tax assets		249,772		194,233
Depreciation and amortization		(2,746)		(4,749)
Goodwill		(290)		(114)
Right-of-use assets		(11,562)		(14,507)
Valuation allowance		(235,174)		(174,863)
Net deferred tax assets	$	—	$	—

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

	Year Ended December 31,
	2020		2019		2018
Unrecognized tax benefits as of the beginning of the year	$	5,033	$	2,433	$	862
Increases related to prior year tax provisions		182		383		197
Decrease related to prior year tax provisions		(888)		(247)		—
Increase related to current year tax provisions		1,812		2,464		1,374
Unrecognized tax benefits as of the end of the year	$	6,139	$	5,033	$	2,433