Table:
|  | Year Ended December 31, |  |  |
| --- | --- | --- | --- |
|  | 2019 | 2018 | 2017 |
| Unrecognized tax benefit - beginning balance | $8,217 | $7,527 | $6,447 |
| Increases for tax positions taken in prior years  — | — | — | 16 |
| Decreases for tax positions taken in prior years  — | __ | (242) | — |
| Increases for tax positions taken in current year  623 | 623 | 932 | 1,064 |
| Unrecognized tax benefit - ending balance | $8,840 | $8,217 | $7,527 |
Paragraphs:
A reconciliation of the gross unrecognized tax benefit is as follows (in thousands):
The unrecognized tax benefits, if recognized, would not impact the Company's effective tax rate as the recognition of these tax benefits would be offset by changes in the Company's valuation allowance. The Company does not believe there will be any material changes in its unrecognized tax benefits over the next twelve months.
As of December 31, 2019 and 2018, the Company had no accrued interest or penalties related to uncertain tax positions. Due to the Company’s historical loss position, all tax years from inception through December 31, 2019 remain open due to unutilized net operating losses.
The Company files income tax returns in the United States and various states and foreign jurisdictions and is subject to examination by various taxing authorities including major jurisdiction like the United States. As such, all its net operating loss and research credit carryforwards that may be used in future years are subject to adjustment, if and when utilized.
Utilization of the net operating loss carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by the Internal Revenue Code of 1986, as amended, and similar state provisions. The annual limitation may result in the expiration of net operating losses and credits before their utilization.
Question:
Which of the years had unrecognized tax benefit - ending balance of greater than $8,200 thousand?
Answer: Because 8,217##8,840, the answers are: 2018, 2019.