Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Before Income Taxes

Income before income taxes consists of the following (in thousands):

	Year Ended
	December 31,
	2015		2014
U.S.	$	6,280	$	1,805
Foreign		283		578
Total	$	6,563	$	2,383

Income Tax Expense

Income tax expense consists of the following (in thousands):

	Year Ended
	December 31,
	2015		2014
Current taxes:
Federal	$	104	$	(106	)
State and local		39		8
Foreign		97		212
Current taxes		240		114
Deferred taxes:
Federal	$	—	$	—
State and local		—		—
Foreign		230		(76	)
Deferred taxes		230		(76	)
Total	$	470	$	38

Components of Net Deferred Tax Assets

The components of net deferred tax assets consist of the following (in thousands):

	December 31,
	2015			2014
Net deferred income tax assets:
Depreciation and amortization	$	322		$	472
Accrued expenses and reserves		720			921
Net operating loss carryforwards		20,135			22,194
Capital loss carryforwards		—			197
Research and development credit carryforwards		2,673			2,700
Stock-based compensation		750			615
Gross deferred tax assets		24,600			27,099
Less: valuation allowance		(24,552	)		(26,842	)
Net deferred tax assets	$	48		$	257

Net Deferred Tax Assets

Our net deferred tax assets are recorded as follows (in thousands):

	December 31,
	2015			2014
Net deferred tax assets:
Deferred tax assets—non-current	$	145		$	401
Deferred tax liability		(97	)		(144	)
Net deferred tax assets	$	48		$	257

Schedule of Provision for Income Taxes

The provision for income taxes differs from the amount of expected income tax expense determined by applying the applicable U.S. statutory federal income tax rate to pre-tax income, as a result of the following (in thousands, except percentages):

	Year Ended
	December 31,
	2015					2014
U.S. Federal tax expense at statutory rates	$	2,231		34.0	%	$	810		34.0	%
Increase (decrease) resulting from:
Tax credits		130		2.0	%		(27	)	(1.1	)%
State income tax		14		0.2	%		4		0.2	%
International operations		20		0.3	%		(360	)	(15.2	)%
Incentive stock options		(66	)	(1.0	)%		70		3.0	%
Valuation allowance		(2,121	)	(32.4	)%		(696	)	(29.2	)%
Expiration of state net operating loss carryforwards		236		3.6	%		245		10.3	%
Other, net		26		0.4	%		(8	)	(0.4	)%
Tax expense and effective tax rate	$	470		7.1	%	$	38		1.6	%