Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

The components of income before income taxes and income tax expense for the years ended December 31, 2018, 2017 and 2016 are as follows (in thousands):



	Years ended December 31,
	2018			2017			2016
Income before income taxes:
Domestic	$	5,577		$	2,901		$	13,988
Foreign	9,186			16,788			16,046
Total income before income taxes	$	14,763		$	19,689		$	30,034

Income tax expense (benefit):
Current:
Federal	$	388		$	3,210		$	5,511
State and local	378			256			1,152
Foreign	3,285			3,645			4,885
Total current	4,051			7,111			11,548
Deferred:
Federal	813			(241		)	(1,039		)
State and local	258			(176		)	56
Foreign	(195		)	104			(778		)
Total deferred	876			(313		)	(1,761		)
Total income tax expense	$	4,927		$	6,798		$	9,787

Schedule of effective income tax rate reconciliation

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before income taxes. The sources and tax effects of the differences are as follows:



	December 31,
	2018		2017		2016
Federal income tax rate	21.0	%	35.0	%	35.0	%
State and local taxes net of federal benefit	1.9		0.2		2.4
Domestic production deduction	—		(1.1	)	(0.6	)
Foreign tax rate differential	1.8		(8.8	)	(5.8	)
Permanent differences	2.7		(6.2	)	4.8
Other	2.6		(0.9	)	(3.2	)
Global Intangible Low-taxed Income	1.5		—		—
Tax Cuts and Jobs Act of 2017	1.9		16.3		—
Effective tax rate	33.4	%	34.5	%	32.6	%

Schedule of deferred tax assets and liabilities

Significant components of our deferred tax assets and liabilities are as follows (in thousands):



	December 31,
	2018			2017
Deferred tax assets:
Allowance for doubtful accounts	$	531		$	559
Accrued liabilities and other	2,564			2,381
Stock-based compensation expense	296			599
Net federal, state and foreign operating loss carryforwards	1,953			1,432
Foreign tax credit carryforwards	266			—
Deferred tax assets	5,610			4,971
Valuation allowance on deferred tax assets	(1,385		)	(1,502		)
Deferred tax liabilities:
Other	1,181			208
Intangible assets, property and equipment, principally due to difference in depreciation and amortization	10,784			5,312
Net deferred tax liabilities	$	(7,740	)	$	(2,051	)