INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of income before income tax, domestic and foreign

The domestic and foreign components of income (loss) before income taxes from continuing operations were as follows:



	Year ended December 31,
	2016			2015			2014
Domestic	$	(5,768	)	$	3,607		$	(10,342	)
Foreign	(2,423		)	(1,354		)	(7,603		)
Income (loss) from continuing operations before provision for income taxes	$	(8,191	)	$	2,253		$	(17,945	)

Schedule of components of income tax expense (benefit)

The provision for (benefit from) income taxes from continuing operations were as follows:



	Year ended December 31,
	2016			2015		2014
Current tax provision (benefit):
U.S. Federal	$	—		$	—	$	(1,712	)
State and local	(11		)	18		(550		)
Foreign	981			439		205
Total current provision for (benefit from) income taxes	970			457		(2,057		)
Deferred tax provision (benefit):
U.S. Federal	—			—		—
State and local	—			—		—
Foreign	(228		)	189		(102		)
Total deferred provision for (benefit from) income taxes	(228		)	189		(102		)
Total provision for (benefit from) income taxes from continuing operations	$	742		$	646	$	(2,159	)

Schedule of effective income tax rate reconciliation

The following is a reconciliation of the effective tax rate from continuing operations for the years ended December 31, 2016, 2015 and 2014 to the U.S. Federal statutory rate of 35%:



	Year ended December 31,
	2016			2015			2014
Provision for (benefit from) continuing operations at Federal statutory rate of 35%	$	(2,867	)	$	787		$	(6,281	)
State income taxes, net of Federal income tax effect	(7		)	11			(357		)
Change in valuation allowance	(5,045		)	447			(3,427		)
Taxes related to foreign income	8,901			2,140			5,628
Effect of state tax rate changes on deferred tax assets	—			(6,834		)	—
Nondeductible expenses	399			1,375			2,446
Others	(639		)	2,720			(168		)
Provision for (benefit from) income taxes	$	742		$	646		$	(2,159	)

Schedule of deferred tax assets and liabilities

Deferred income taxes are provided for the tax effect of temporary differences between the financial reporting basis and the tax basis of assets and liabilities. As of December 31, 2015 the Company adopted ASU No. 2015-17, "Balance Sheet Classification of Deferred Taxes" on a prospective basis, which required that deferred tax assets and liabilities be classified as noncurrent in a classified statement of financial position. Accordingly, net deferred tax assets as of December 31, 2016 and 2015, have been classified as non-current in the accompanying Consolidated Balance Sheets. Significant temporary differences at December 31, 2016 and 2015 were as follows:



	As of December 31,
	2016			2015
Deferred tax assets (liabilities):
Allowance for doubtful accounts	$	157		$	122
Property and equipment	1,024			321
Goodwill and intangibles	3,879			5,381
Accrued compensation	3,011			2,666
Accrued liabilities and other	2,311			3,244
Tax loss carry-forwards	152,197			154,028
Deferred tax assets (liabilities) gross, total	162,579			165,762
Valuation allowance	(156,343		)	(159,298		)
Deferred tax assets (liabilities), net of valuation allowance, total	$	6,236		$	6,464

Summary of income tax contingencies

As of December 31, 2016 and 2015, the Company's unrecognized tax benefits, including interest and penalties, which would lower the Company’s annual effective income tax rate if recognized in the future, were as follows:



	As of December 31,
	2016		2015
Gross unrecognized tax benefits excluding interest and penalties	$	2,039	$	2,190
Less: amount presented as a reduction to a deferred tax asset	438		447
Unrecognized tax benefits, excluding interest and penalties	$	1,601	$	1,743
Accrued interest and penalties	610		536
Total unrecognized tax benefits that would impact the effective tax rate	$	2,211	$	2,279

Summary of income tax contingencies

The following table shows a reconciliation of the beginning and ending amounts of unrecognized tax benefits, exclusive of interest and penalties:



Balance at January 1, 2016	$	2,190
Additions based on tax positions related to the current year	87
Additions for tax positions of prior years	7
Lapse of statute of limitations	(162		)
Currency Translation	(83		)
Balance at December 31, 2016	$	2,039

Uncertain tax position interest and penalties

Estimated interest and penalties classified as part of the provision for income taxes in the Company’s Consolidated Statements of Operations for the years ended December 31, 2016, 2015 and 2014 were as follows:



	Year ended December 31,
	2016		2015		2014
Expense for (benefit of) estimated interest and penalties related to unrecognized tax benefits	$	77	$	50	$	(150	)

Open years subject to tax examination

As of December 31, 2016, the Company's open tax years remain subject to examination by the relevant tax authorities and currently under income tax examination were principally as follows:



		Year
Earliest tax years remain subject to examination by the relevant tax authorities:
U.S. Federal		2013
Other U.S. state and local jurisdictions		2012
U.K.		2015
Australia		2012
Majority of other foreign jurisdictions		2011