Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income (Loss) Before Income Taxes

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

	Year Ended
	December 31,
	2016			2015
U.S.	$	(580	)	$	6,280
Foreign		(331	)		283
Total	$	(911	)	$	6,563

Income Tax Expense

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

	Year Ended
	December 31,
	2016			2015
Current taxes:
Federal	$	(24	)	$	104
State and local		38			39
Foreign		41			97
Current taxes		55			240
Deferred taxes:
Federal	$	—		$	—
State and local		—			—
Foreign		86			230
Deferred taxes		86			230
Total	$	141		$	470

Components of Net Deferred Tax Assets

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

	December 31,
	2016			2015
Net deferred income tax assets (liability):
Depreciation and amortization	$	365		$	322
Accrued expenses and reserves		411			720
Net operating loss carryforwards		20,448			20,135
Research and development credit carryforwards		2,740			2,673
Stock-based compensation		840			750
Other		91			—
Gross deferred tax assets		24,895			24,600
Less: valuation allowance		(24,911	)		(24,552	)
Net deferred tax assets (liability)	$	(16	)	$	48

Net Deferred Tax Assets

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

	December 31,
	2016			2015
Net deferred tax assets (liability):
Deferred tax assets—non-current	$	7		$	145
Deferred tax liability		(23	)		(97	)
Net deferred tax assets (liability)	$	(16	)	$	48

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 (loss), as a result of the following (in thousands, except percentages):

	Year Ended
	December 31,
	2016					2015
U.S. Federal tax expense at statutory rates	$	(310	)	34.0	%	$	2,231		34.0	%
Increase (decrease) resulting from:
Tax credits		(170	)	18.6	%		130		2.0	%
State income tax		25		(2.7	)%		14		0.2	%
International operations		183		(20.1	)%		20		0.3	%
Incentive stock options		(23	)	2.6	%		(66	)	(1.0	)%
Valuation allowance		311		(34.2	)%		(2,121	)	(32.4	)%
Expiration of state net operating loss carryforwards		77		(8.5	)%		236		3.6	%
Other, net		48		(5.4	)%		26		0.4	%
Tax expense and effective tax rate	$	141		(15.7	)%	$	470		7.1	%