INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of income before income tax, domestic and foreign

The domestic and foreign components of net income before provision for income taxes is as follows:

	Year ended December 31,
	2023		2022
Domestic	$	(4,736)	$	4,301
Foreign	7,304		5,159
Income before provision for income taxes	$	2,568	$	9,460

Schedule of components of income tax expense (benefit)

The components of the provision for (benefit from) income taxes are as follows:

	Year ended December 31,
	2023		2022
Current tax provision (benefit):
U.S. Federal	$	—	$	—
State and local	52		58
Foreign	1,410		2,506
Total current provision for (benefit from) income taxes	1,462		2,564
Deferred tax provision (benefit):
U.S. Federal	—		—
State and local	—		—
Foreign	(1,092)		(233)
Total deferred benefit from income taxes	(1,092)		(233)
Total provision for income taxes	$	370	$	2,331

Schedule of effective income tax rate reconciliation

The following is a reconciliation of the effective tax rate for the years ended December 31, 2023 and 2022 to the U.S. federal statutory rate of 21%:

	Year ended December 31,
	2023		2022
Provision at federal statutory rates	$	539	$	1,986
State income taxes, net of federal benefit	27		478
Change in valuation allowance	(1,974)		1,426
Taxes related to foreign income	1,706		1,763
Non-deductible expenses	(128)		36
Other federal deferred tax adjustments	23		68
Other state deferred tax adjustments	579		(3,444)
Uncertain tax positions	(402)		18
Provision for income taxes	$	370	$	2,331

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. Net deferred tax assets have been reported as non-current in the accompanying Consolidated Balance Sheets. Significant temporary differences at December 31, 2023 and 2022 are as follows:

	As of December 31,
	2023		2022
Deferred tax assets (liabilities):
Allowance for expected credit losses	$	121	$	58
Property and equipment	(269)		(163)
Goodwill and intangibles	634		527
Accrued compensation	2,368		2,768
Accrued liabilities and other	318		230
Loss carryforwards	183,641		183,407
Deferred tax assets before valuation allowance	186,813		186,827
Valuation allowance	(183,453)		(185,352)
Deferred tax assets, net of valuation allowance	$	3,360	$	1,475

Summary of income tax contingencies

A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties is as follows:

	2023		2022
Balance, beginning of year	$	360	$	360
Additions for tax positions of current years	—		—
Additions for tax positions of prior years	—		—
Reductions for tax positions of prior years	—		—
Expiration of applicable statutes of limitations	(300)		—
Balance, end of year	$	60	$	360