Table:
|  |  | Years Ended December 31, |  |
| --- | --- | --- | --- |
|  | 2019 | 2018 | 2017 |
| Balance at beginning of year | $4,611 | $4,672 | $6,232 |
| Gross increases for tax positions of prior years | 394 | — | — |
| Gross decreases for federal tax rate change for tax positions of prior years | — | — | (1,670) |
| Gross increases for tax positions of current year | 34 | 45 | 110 |
| Lapse of statute of limitations | (213) | (106) | — |
| Balance at end of year | $4,826 | 4,611 | 4,672 |
Paragraphs:
The Company maintains liabilities for uncertain tax positions. These liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information available, including changes in tax regulations, the outcome of relevant court cases, and other information. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):
The unrecognized tax benefits relate primarily to federal and state research and development credits and intercompany profit on the transfer of certain IP rights to one of the Company’s foreign subsidiaries as part of the Company’s tax reorganization completed in 2015. The Company’s policy is to account for interest and penalties related to uncertain tax positions as a component of income tax expense. As of December 31, 2019, the Company accrued interest or penalties related to uncertain tax positions in the amount of $25,000. As of December 31, 2019, the total amount of unrecognized tax benefits that would affect the Company’s effective tax rate, if recognized, is $97,000.
Because the Company has net operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreign taxing authorities may examine the Company’s tax returns for all years from 2000 through the current period.
Question:
In which year was the Balance at beginning of year less than 5,000 thousands?
Answer: Because locate and analyze Balance at beginning of year in row 3, the answers are: 2019, 2018.