Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Loss before Income Tax Provision for Domestic and Non-U.S. Operations

Loss before income tax provision for domestic and non-U.S. operations is as follows (in thousands):

	December 31,
	2020			2019
Loss from operations before income tax provision:
U.S. (a)	$	(6,321	)	$	(1,960	)
Foreign (a)		1,289			1,135
Loss from operations before income tax provision	$	(5,032	)	$	(825	)

(a) U.S. and Foreign loss from operations before income tax provision for 2019 was adjusted for intercompany capital losses associated with the dissolution of foreign subsidiaries.

Provision for Income Taxes

The provision for income taxes consisted of the following (in thousands):

	December 31,
	2020			2019
Deferred:
Federal	$	—		$	—
State		—			—
Foreign		—			—
	$	—		$	—
Current:
Federal	$	—		$	(1	)
State		(15	)		30
Foreign		88			297
Total current		73			326
Total provision for income taxes	$	73		$	326

Significant Items Making up Deferred Tax Assets and Liabilities

Significant items making up deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2020			2019
Deferred tax assets:
Allowances not currently deductible for tax purposes	$	451		$	433
Net operating loss carryforwards		45,196			48,860
Operating lease liabilities		513			1,135
General carryforwards		16,242			13,366
Stock options		1,291			1,229
Accrued and other		1,990			1,900
		65,683			66,923
Less valuation allowance		(62,699	)		(62,492	)
		2,984			4,431
Deferred tax liability:
Depreciation and amortization		(1,032	)		(1,556	)
Operating lease right-of-use assets		(169	)		(1,086	)
State income taxes		(1,783	)		(1,789	)
		(2,984	)		(4,431	)
Net deferred tax liability	$	—		$	—

Provision for Income Taxes Reconciled to Amount Computed by Applying Statutory Federal Tax Rate to Loss before Income Taxes from Operations

The provision for income taxes reconciled to the amount computed by applying the statutory federal tax rate to the loss before income taxes from operations is as follows (in thousands):

	December 31,
	2020			2019
Income tax provision at statutory federal tax rate of 21%	$	(1,057	)	$	(173	)
State taxes, net of federal benefit		(12	)		23
Foreign taxes provisions provided for at rates other than U.S statutory rate		(202	)		(486	)
Section 951(A) inclusion		—			108
Expiration of capital loss carryforwards		—			(689	)
Change in valuation allowance		1,432			1,668
Permanent differences		(76	)		(135	)
Acquisition costs		2			10
Other		(14	)		—
Total provision for income taxes	$	73		$	326

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits with an impact on the Company’s consolidated balance sheets or results of operations is as follows (in thousands):

	2020			2019
Balance at January 1	$	2,687		$	2,879
Additions based on tax positions related to the current year		1			2
Additions for tax positions of prior years		—			2
Reductions in prior year tax positions		(381	)		(196	)
Balance at December 31	$	2,307		$	2,687