INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income tax benefit (provision) included in our reported net loss consisted of the following (in thousands):


	Year Ended December 31,
	2020		2019		2018
Current:
Federal	$	—	$	—	$	—
State	—		—		—
Foreign	—		—		190
Total Current	—		—		190
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	—		—		—
Total Deferred	—		—		—
Total income tax benefit (provision)	$	—	$	—	$	190

The sources of loss from operations before income taxes were as follows (in thousands):


	Year Ended December 31,
	2020		2019		2018
Domestic	$	(202,831)	$	(139,654)	$	(115,137)
Foreign	(7,865)		(12,113)		(10,798)
Total loss before income taxes	$	(210,696)	$	(151,767)	$	(125,935)

The reconciliation of the federal statutory income tax rate to our effective income tax rate is as follows:


	Year Ended December 31,
	2020		2019		2018
Income tax benefit (provision) at U.S. statutory rate	$	44,246	$	31,871	$	26,446
Share-based compensation	—		—		—
Impairment	—		—		—
Change in U.S. tax rate	—		—		—
Change in valuation allowance due to change in U.S. tax rate	—		—		—
U.S. state tax	8,563		7,529		7,955
Change in valuation allowance	(49,802)		(38,953)		(32,086)
Other	(3,007)		(447)		(2,125)
Total income tax benefit (provision)	$	—	$	—	$	190

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


	December 31,
	2020		2019
Deferred tax assets:
Capitalized engineering costs	$	45,865	$	27,705
Capitalized start-up costs	16,361		17,747
Compensation and benefits	4,475		3,478
Property, plant and equipment	10,569		—
Lease liability	5,977		—
Net operating loss carryforwards and credits:
Federal	68,515		60,469
State	11,449		9,700
Foreign	5,242		4,087
Other, net	3,329		6,247
Deferred tax assets	171,782		129,433
Less valuation allowance	(171,782)		(121,980)
Deferred tax assets, net of valuation allowance	—		7,453

Deferred tax liabilities
Property and equipment	—		(7,453)
Net deferred tax assets	$	—	$	—