Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Income before Income Tax, Domestic and Foreign



c.	Loss before taxes on income is comprised as follows:



	Year ended
	December 31,
	2018			2017			2016
				(as adjusted)			(as adjusted)
Domestic	$	(25,557	)	$	(19,239	)	$	(13,940	)
Foreign	(2,608		)	8,182			1,060
	$	(28,165	)	$	(11,057	)	$	(12,880	)

Schedule of Components of Income Tax Expense (Benefit)



d.	Taxes on income (loss) are comprised as follows:



	Year ended
	December 31,
	2018			2017			2016
				(as adjusted)			(as adjusted)
Current:
Domestic:
Federal	$	—		$	(92	)	$	92
State	169			191			109
Foreign	1,498			2,516			930
Total current income tax	$	1,667		$	2,615		$	1,131

Deferred:
Foreign	$	(1,254	)	$	172		$	182
Total deferred income tax	$	(1,254	)	$	172		$	182
Income tax expense	$	413		$	2,787		$	1,313

Schedule of Deferred Tax Assets and Liabilities



	December 31,
	2018			2017
				(as adjusted)
Deferred tax assets:
Carry forward losses and credits	$	15,547		$	7,407
Deferred revenues	13,995			14,226
Accrued payroll, commissions, vacation	1,912			2,685
Equity Compensation	5,737			908
Allowance for doubtful accounts	940			633
Accrued severance pay	297			238
Other	1,346			1,760
Deferred tax assets before valuation allowance	39,774			27,857
Valuation allowance	(39,365		)	(27,702		)
Deferred tax assets	$	409		$	155

Deferred tax liability:
Accrued compensation and other accrued expense	$	(272	)	$	(289	)
Deferred tax liability	$	(272	)	$	(289	)
Net deferred tax asset (liability)	$	137		$	(134	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation between the theoretical tax expense, assuming all income is taxed at the statutory tax rate applicable to income of the Company, and the actual tax expense (benefit) as reported in the consolidated statements of operations is as follows:



	Year ended December 31,
	2018			2017			2016
				(as adjusted)			(as adjusted)
Loss before taxes, as reported in the consolidated statements of operations	$	(28,165	)	$	(11,057	)	$	(12,880	)
Statutory tax rate	21		%	34		%	34		%

Theoretical tax benefits on the above amount at the US statutory tax rate	$	(5,915	)	$	(3,759	)	$	(4,379	)
Income tax at rate other than the U.S. statutory tax rate	692			(1,047		)	(6		)
Tax advances and non-deductible expenses including equity based compensation expenses	(7,623		)	3,123			4,298
Operating losses and other temporary differences for which valuation allowance was provided	15,826			(8,623		)	1,885
Research and Development Tax Credit	—			1,126			(1,182		)
State tax	(1,221		)	(601		)	(426		)
Impact of rate change	—			10,920			(360		)
Change in tax reserve for uncertain tax positions	(1,728		)	1,576			1,209
Other individually immaterial income tax items	382			72			274
Actual tax expense	$	413		$	2,787		$	1,313

Schedule of Unrecognized Tax Benefits Roll Forward



g.	A reconciliation of the beginning and ending amounts of unrecognized tax benefits in the years ended December 31, 2018 and 2017 are as follows:



Gross unrecognized tax benefits as of January 1, 2017	$	2,106
Increase in tax position for current year	1,752
Increase in tax position for prior years	135
Decrease in tax position for prior years	(311		)
Gross unrecognized tax benefits as of December 31, 2017	$	3,682
Increase in tax position for current year	169
Increase in tax position for prior years	241
Decrease in tax position for prior years	(720		)
Decrease for lapse of statute of limitations/ settlements	(1,418		)
Gross unrecognized tax benefits as of December 31, 2018	$	1,954