Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Pre-tax loss consisted of the following (in thousands):

	Year Ended December 31,
	2018			2017
U.S.	$	(13,081	)	$	(8,885	)
Foreign		(643	)		(322	)
Total	$	(13,724	)	$	(9,207	)

Income Tax Benefit (Expense)

Income tax benefit (expense) consisted of the following (in thousands):

	Year Ended December 31,
	2018		2017
Current taxes:
Federal	$	-	$	(79	)
State and local		13		(1	)
Foreign		-		(42	)
Current taxes		13		(122	)
Deferred taxes:
Federal		-		-
State and local		-		-
Foreign		-		(27	)
Deferred taxes		-		(27	)
Total	$	13	$	(149	)

Components of Net Deferred Tax Assets and Liabilities

Net deferred tax assets and liabilities consisted of the following (in thousands):

	December 31,
	2018			2017
Depreciation and amortization	$	48		$	238
Accrued expenses and reserves		47			148
Deferred revenue		(63	)		508
Net operating loss carryforwards		17,443			14,561
Research and development credit carryforwards		3,337			3,037
Stock-based compensation		1,006			940
Other		19			10
Gross deferred tax assets		21,837			19,442
Less: valuation allowance		(21,830	)		(19,442	)
Net deferred tax assets (liability)	$	7		$	-

Net Deferred Tax Assets and Liabilities

Net deferred tax assets and liabilities were recorded as follows (in thousands):

	December 31,
	2018		2017
Deferred tax assets, non-current	$	7	$	-
Deferred tax liability, non-current		-		-
Net deferred tax assets (liability)	$	7	$	-

Schedule of Provision for Income Taxes

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

	Year Ended December 31,
	2018					2017
U.S. Federal tax benefit at statutory rates	$	(2,889	)	21.0	%	$	(3,130	)	34.0	%
Impact of:
Tax credits		(517	)	3.8	%		(376	)	4.1	%
State income tax		10		(0.1	)%		(1	)	0.0	%
International operations		30		(0.2	)%		168		(1.8	)%
Stock-based compensation		2		(—	)%		(130	)	1.4	%
Valuation allowance		2,280		(16.6	)%		(5,688	)	61.8	%
Expiration of tax attributes		217		(1.6	)%		-		(—	)%
Impact of tax reform		-		(—	)%		8,929		(97.0	)%
Goodwill impairment		784		(5.7	)%		-		(—	)%
Other, net		96		(0.7	)%		79		(0.9	)%
Tax expense (benefit) and effective tax rate	$	13		(0.1	)%	$	(149	)	1.6	%