Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income tax expense (benefit) from continuing operations

	2016			2015			2014
				(in thousands)
Current:
Federal	$	244		$	212		$	129
State		508			226			150
Foreign		69			—			—
		821			438			279
Deferred:
Federal		1,726			2,997			1,714
State		1,040			586			385
Foreign		—			—			—
		2,766			3,583			2,099
Valuation allowance release		(772	)		(588	)		(341	)
Total income tax expense (benefit)	$	2,815		$	3,433		$	2,037

The reconciliations of the U.S. federal statutory rate to the effective income tax rate

	2016			2015			2014
Tax provision at U.S. federal statutory rates		34.0	%		34.0	%		34.0	%
State income taxes net of federal benefit		3.1			2.3			2.6
Deferred tax asset adjustments – NOL related		16.1			6.8			6.4
Non-deductible permanent items		—			0.7			0.4
Acquisition costs		—			7.0			—
Other		0.4			(1.0	)		0.3
Change in valuation allowance		(11.5	)		(7.3	)		(6.3	)
Effective income tax rate		42.1	%		42.5	%		37.4	%

Deferred income taxes

	2016			2015
	(in thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	381		$	394
Accrued liabilities		1,596			1,266
Net operating loss carry-forwards		25,563			31,325
Fixed assets		—			16
Intangible assets		—			—
Share-based compensation expense		3,225			2,422
Other		1,191			613
Total gross deferred tax assets		31,956			36,036
Valuation allowance		(4,656	)		(5,427	)
		27,300			30,609
Deferred tax liabilities:
Fixed assets		(114	)		—
Intangible assets		(7,698	)		(9,147	)
Unremitted foreign earnings		(20	)		—
Total gross deferred tax liabilities		(7,832	)		(9,147	)
Net deferred tax assets	$	19,468		$	21,462

Federal and state net operating loss carry-forwards

2025	$	5.9
2026		25.5
2027		15.5
2028		5.2
2029		7.7
2030		10.6
2031		1.3
2032		—
2033		0.1
2034		2.5
2035		1.5
	$	75.8

2017	$	3.1
2028		2.7
2029		5.8
2030		11.0
2034		2.0
2035		0.8
California NOLs		25.4
Other State NOLs		5.1
Total State NOLs	$	30.5

A reconciliation of the beginning and ending amount of unrecognized tax benefits

	2016			2015
	(in thousands)
Balance at January 1,	$	527		$	636
Reductions based on tax positions related to prior years and settlements		(63	)		—
Reductions based on the lapse of the statutes of limitations		—			(109	)
Balance at December 31,	$	464		$	527