Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Pre-Tax Loss

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

	Year Ended December 31,
	2019			2018
U.S.	$	(8,225	)	$	(13,081	)
Foreign		(940	)		(643	)
Total	$	(9,165	)	$	(13,724	)

Income Tax Expense

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

	Year Ended December 31,
	2019		2018
Current taxes:
Federal	$	-	$	-
State and local		16		13
Foreign		-		-
Current taxes		16		13
Deferred taxes:
Federal		-		-
State and local		-		-
Foreign		-		-
Deferred taxes		-		-
Total	$	16	$	13

Components of Net Deferred Tax Assets and Liabilities

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

	December 31,
	2019			2018
Net operating loss carryforwards	$	18,677		$	17,443
Research and development credit carryforwards		3,576			3,337
Share-based compensation		645			1,006
Accrued expenses and reserves		127			47
Depreciation and amortization		17			48
Deferred revenue		275			(63	)
Other		14			19
Gross deferred tax assets		23,331			21,837
Less: valuation allowance		(23,324	)		(21,830	)
Net deferred tax assets	$	7		$	7

Net Deferred Tax Assets and Liabilities

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

	December 31,
	2019		2018
Deferred tax assets, non-current	$	7	$	7
Deferred tax liability, non-current		-		-
Net deferred tax assets	$	7	$	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,
	2019					2018
U.S. Federal tax benefit at statutory rates	$	(1,925	)	21.0	%	$	(2,889	)	21.0	%
Impact of:
Tax credits		(715	)	7.8			(517	)	3.8
State income tax		(108	)	1.2			10		(0.1	)
International operations		409		(4.5	)		30		(0.2	)
Share-based compensation		348		(3.8	)		2		-
Valuation allowance		1,471		(16.0	)		2,280		(16.6	)
Expiration of tax attributes		475		(5.2	)		217		(1.6	)
Goodwill impairment		-		-			784		(5.7	)
Other, net		61		(0.7	)		96		(0.7	)
Tax expense and effective tax rate	$	16		(0.2	)%	$	13		(0.1	)%