| Income Tax Disclosure [Abstract] | Period [Axis] |
|---|
2016-01-01 - 2016-12-31 |
|---|
Income Tax Disclosure [Abstract] | |
Components of Net Loss before Taxes | The components of net loss before taxes are as follows: | | | | | | | | | | Years Ended December 31, | | 2016 | | 2015 | | (In thousands) | United States | $ | (8,516 | ) | | $ | (6,026 | ) | Foreign | (24,486 | ) | | (24,489 | ) | Loss before provision for income taxes | $ | (33,002 | ) | | $ | (30,515 | ) |
|
Components of Income Tax Benefit | The provision for income taxes consists of the following components: | | | | | | | | | | Years Ended December 31, | | 2016 | | 2015 | | (In thousands) | Current expense (benefit): | | | | Federal | $ | — |
| | $ | — |
| State | — |
| | — |
| Foreign | 385 |
| | 353 |
| Current income tax expense | 385 |
| | 353 |
| | | | | Deferred expense (benefit): | | | | Federal | 3,099 |
| | 6,509 |
| State | (858 | ) | | 819 |
| Foreign | (213 | ) | | (223 | ) | | 2,028 |
| | 7,105 |
| Valuation allowance | (2,241 | ) | | (7,328 | ) | Deferred income tax benefit | (213 | ) | | (223 | ) | Total income tax expense | $ | 172 |
| | $ | 130 |
|
|
Summary of Valuation Allowance | The following summarizes activity related to the Company’s valuation allowance: | | | | | | | | | | Years Ended December 31, | | 2016 | | 2015 | | (In thousands) | Valuation allowance at beginning of period | $ | (53,727 | ) | | $ | (46,399 | ) | Income tax provision | (2,241 | ) | | (7,328 | ) | Release of valuation allowance | — |
| | — |
| Other | — |
| | — |
| Valuation allowance at end of period | $ | (55,968 | ) | | $ | (53,727 | ) |
|
Net Deferred Tax Assets (Liabilities) | Worldwide net deferred tax assets and liabilities are as follows: | | | | | | | | | | December 31, | | 2016 | | 2015 | Deferred tax assets | (In thousands) | Depreciation and amortization | $ | 12 |
| | $ | 3 |
| Other deferred tax assets | 5,824 |
| | 4,643 |
| NOL carry-forwards | 38,183 |
| | 36,941 |
| Research and development costs | 3,063 |
| | 4,193 |
| Collaboration agreement receivable reserves | 9,327 |
| | 8,186 |
| Valuation allowance | (55,968 | ) | | (53,727 | ) | Total deferred tax assets | $ | 441 |
| | $ | 239 |
| Deferred tax liabilities | | | | Unrealized foreign currency gains | $ | — |
| | $ | (12 | ) | Other deferred tax liabilities | (5 | ) | | (4 | ) | Total deferred tax liabilities | (5 | ) | | (16 | ) | Net deferred tax assets and deferred tax liabilities | $ | 436 |
| | $ | 223 |
|
|
Reconciliation of Income Tax Benefit to Amount Determined by Applying U.S. Federal Statutory Income Tax Rate | A reconciliation from the federal statutory rate to the total provision for income taxes is as follows: | | | | | | | | | | | | | | | | Years Ended December 31, | | 2016 | | 2015 | | Amount | | Percent | | Amount | | Percent | Federal tax benefit at statutory rate | $ | (11,219 | ) | | 34.0 | % | | $ | (10,375 | ) | | 34.0 | % | State tax — net of federal benefit | (10 | ) | | — |
| | (715 | ) | | 2.4 |
| Permanent items and other | (225 | ) | | 0.7 |
| | (3,997 | ) | | 13.1 |
| Prior period transfer pricing adjustments
| — |
| | — |
| | — |
| | — |
| Foreign rate differential | 8,470 |
| | (26.1 | ) | | 8,352 |
| | (27.4 | ) | Deferred rate change | 825 |
| | (2.5 | ) | | — |
| | — |
| Other | 90 |
| | (0.3 | ) | | (463 | ) | | 1.5 |
| Change in valuation allowance | 2,241 |
| | (6.3 | ) | | 7,328 |
| | (24.0 | ) | Total tax expense (benefit) | $ | 172 |
| | (0.5 | )% | | $ | 130 |
| | (0.4 | )% |
|
Uncertain Tax Positions Rollforward | A rollforward of the Company’s uncertain tax positions is as follows: | | | | | | | | | | Years Ended December 31, | | 2016 | | 2015 | | (In thousands) | Balance of uncertain tax positions at beginning of period | $ | 46 |
| | $ | — |
| Gross increases - tax positions in current period | 16 |
| | 3 |
| Gross increases - tax positions in prior period | 13 |
| | 43 |
| Gross decreases - tax positions in prior period | (16 | ) | | — |
| Settlements | — |
| | — |
| Lapse of statute of limitations | — |
| | — |
| Balance of uncertain tax positions at end of period | $ | 59 |
| | $ | 46 |
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