INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Provision for Income Taxes

The following table presents the components of our provision for income taxes for the year ended December 31, 2019, and 2018, in thousands:

	Year Ended December 31,
	2019		2018
Current
Foreign	$	—	$	(140	)
Deferred
Federal	—		—
Income tax provision as reported	$	—	$	(140	)

Reconciliation Between Income Tax Benefit Computed by Applying Federal Statutory Rate and Actual Income Tax Expense

The following table presents a reconciliation between the income tax benefit computed by applying the federal statutory rate and our actual income tax expense:

	Year Ended December 31,
	2019			2018
Income tax benefit at federal statutory rate	$	(4,831	)	$	(3,928	)
Change in deferred tax asset valuation allowance	2,561			11,595
Tax impact of warrants	(266		)	(5,855		)
Tax effects of:
Statutory differences	942			—
R&D expense	(236		)	—
Foreign tax rates different than U.S. federal statutory rate	(350		)	(470		)
Other permanent items	6			78
Deferred adjustments	1,716			(1,369		)
Other	458			(191		)
Income tax provision (benefit) as reported	$	—		$	(140	)

Loss Before Income Tax Attributable to Domestic and Foreign Operations

The following table presents loss before income tax attributable to domestic and to foreign operations (in thousands):

	Year Ended December 31,
	2019			2018
Domestic	$	(14,266	)	$	(6,945	)
Foreign	(8,738		)	(11,760		)
Loss before income taxes	$	(23,004	)	$	(18,705	)

Components of Deferred Tax Assets and Liabilities

The following table presents the components of our DTAs and DTLs (in thousands):

	December 31,
	2019			2018
Deferred Tax Assets
Net operating loss carryforwards	$	38,008		$	36,090
Deferred income and reserves	—			332
Amortization of intangibles	2,535			2,881
Share-based compensation expense	6,929			7,276
Other	4,000			1,908
Gross deferred tax assets	$	51,472		$	48,487
Valuation allowance	(51,455		)	(48,487		)
Deferred tax assets, net of valuation allowance	$	17		$	—
Deferred Tax Liabilities
Depreciation of fixed assets	(17		)	—
Gross deferred tax liabilities	(17		)	—
Net deferred tax liability	$	—		$	—