. however , since the company has net operating loss and tax credit carry forwards which may be utilized in future years to offset taxable income , those years may also be subject to review by relevant taxing authorities if the carry forwards are utilized . note 15 . commitments and contingencies the company 2019s acquisition of impella provides that abiomed may be required to make additional contingent payments to impella 2019s former shareholders as follows : 2022 upon fda approval of the impella 2