Income Taxes	3 Months Ended
Mar. 31, 2019
INCOME TAXES
INCOME TAXES	16. INCOME TAXES For the three months ended March 31, 2019, the Company recorded a benefit from income taxes of $8,000. For the three months ended March 31, 2018, the Company recorded a provision of $12,000. The benefit and provision for income taxes for each of the periods was primarily comprised of state taxes during the period. The Company periodically evaluates the realizability of its net deferred tax assets based on all available evidence, both positive and negative. The realization of net deferred tax assets is dependent on the Company’s ability to generate sufficient future taxable income during periods prior to the expiration of tax attributes to fully utilize these assets. The Company weighed both positive and negative evidence and determined that there is a continued need for a full valuation allowance on its deferred tax assets in the United States as of March 31, 2019. Should the Company determine that it would be able to realize its remaining deferred tax assets in the foreseeable future, an adjustment to its remaining deferred tax assets would cause a material increase to income in the period such determination is made. As of March 31, 2019, the Company’s unrecognized tax benefits were related to federal and California research and development credits which result in an unrecognized tax benefit balance of $94,000. The Company does not expect to have any other significant changes to unrecognized tax benefits through the end of the fiscal year. Because of the Company’s history of tax losses, certain tax years remain open to tax audit. The Company’s policy is to recognize interest and penalties related to uncertain tax positions (if any) as a component of the income tax provision. On December 22, 2017, the Tax Cuts and Jobs Act was signed into law. Among other changes is an interest expense deduction limitation effective January 1, 2018. For the periods ending March 31, 2019 and 2018, the Company estimated $7.7 million and $12.1 million, respectively, of non-deductible accrued interest expense in the forecasted taxable income calculation. On January 1, 2019, the Company adopted Accounting Standards Update 2016-02, Leases (Topic 842). See Note 12. The Company has evaluated the income tax effect from the adoption of this standard and has determined that there is no material impact to the tax provision.

16. INCOME TAXES

For the three months ended March 31, 2019, the Company recorded a benefit from income taxes of $8,000. For the three months ended March 31, 2018, the Company recorded a provision of $12,000. The benefit and provision for income taxes for each of the periods was primarily comprised of state taxes during the period.

The Company periodically evaluates the realizability of its net deferred tax assets based on all available evidence, both positive and negative. The realization of net deferred tax assets is dependent on the Company’s ability to generate sufficient future taxable income during periods prior to the expiration of tax attributes to fully utilize these assets. The Company weighed both positive and negative evidence and determined that there is a continued need for a full valuation allowance on its deferred tax assets in the United States as of March 31, 2019. Should the Company determine that it would be able to realize its remaining deferred tax assets in the foreseeable future, an adjustment to its remaining deferred tax assets would cause a material increase to income in the period such determination is made.

As of March 31, 2019, the Company’s unrecognized tax benefits were related to federal and California research and development credits which result in an unrecognized tax benefit balance of $94,000. The Company does not expect to have any other significant changes to unrecognized tax benefits through the end of the fiscal year. Because of the Company’s history of tax losses, certain tax years remain open to tax audit. The Company’s policy is to recognize interest and penalties related to uncertain tax positions (if any) as a component of the income tax provision.

On December 22, 2017, the Tax Cuts and Jobs Act was signed into law. Among other changes is an interest expense deduction limitation effective January 1, 2018. For the periods ending March 31, 2019 and 2018, the Company estimated $7.7 million and $12.1 million, respectively, of non-deductible accrued interest expense in the forecasted taxable income calculation.

On January 1, 2019, the Company adopted Accounting Standards Update 2016-02, Leases (Topic 842). See Note 12. The Company has evaluated the income tax effect from the adoption of this standard and has determined that there is no material impact to the tax provision.