Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2015
Income Tax Disclosure [Abstract]  
Components of Loss Before Income Taxes

The components of loss before income taxes were as follows:

 

     As of December 31,  
     2015      2014  

U.S.

    $ (31,332 )     $ (22,240 ) 

Foreign

      (692 )       (553 ) 
  

 

 

     

 

 

  

Total

    $ (32,024 )     $ (22,793 ) 
  

 

 

     

 

 

  
Schedule of Reconciliation of Income Tax Expense (Benefit) Computed at Statutory Federal Income Tax Rate

A reconciliation of income tax expense (benefit) computed at the statutory federal income tax rate to income taxes as reflected in the financial statements is as follows:

 

     As of December 31,  
       2015         2014    

Federal income tax (benefit) at statutory rate

      34.0 %      34.0 % 

Increase income tax benefit resulting from:

     

Permanent differences

      (1.2 )%      (4.8 )% 

Change in valuation allowance

      (31.7 )%      (29.2 )% 

Other

      (1.1 )%      0.0 % 
  

 

 

    

Income tax expense (benefit)

      0.0 %      0.0 % 
  

 

 

    

 

 

  
Components of Deferred Tax Assets and Liabilities

Deferred taxes are recognized for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes. The significant components of the Company’s deferred tax assets and liabilities are comprised of the following:

 

     As of December 31,  
     2015      2014  

Deferred tax assets:

      

Net operating loss carryforwards

    $ 28,200       $ 18,933   

Depreciation and amortization

      6,688         7,235   

Accrued expenses

      1,183         698   

Capitalized start-up costs

      8,531         7,276   

Capitalized R&D

      —           27   

Other

      259         67   
  

 

 

     

 

 

  

Deferred tax assets before valuation allowance

      44,861         34,236   

Valuation allowance

      (43,751 )       (31,966 ) 
  

 

 

     

 

 

  
     1,110         2,270   

Deferred tax liabilities

      

IPR&D

      (36 )       (121 ) 

Change in accounting method

      (1,074 )       (2,149 ) 
  

 

 

     

 

 

  
     (1,110 )       (2,270 ) 
  

 

 

     

 

 

  

Net deferred tax assets

    $ —         $ —     
  

 

 

     

 

 

  

Summary of Changes In Unrecognized Tax Benefits

The changes in the Company’s unrecognized tax benefits are summarized as follows:

 

     As of December 31,  
       2015          2014    

Unrecognized tax benefit, beginning of year

    $ 811       $ 935   

Increase (decrease) related to current year positions

      (124 )       (124 ) 
  

 

 

     

 

 

  

Unrecognized tax benefit, end of year

    $ 687       $ 811