Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income (loss) before income taxes

Income (loss) before income taxes for our U.S. and foreign operations was comprised of the following (in thousands):

	Year Ended December 31,
	2017			2016			2015
U.S.	$	(39,082	)	$	(25,221	)	$	(20,234	)
Foreign	6,916			(2,599		)	(9,851		)
	$	(32,166	)	$	(27,820	)	$	(30,085	)

The provision (benefit) for income taxes

The provision (benefit) for income taxes was comprised of the following (in thousands):

	Year Ended December 31,
	2017			2016			2015
Current:
Federal	$	—		$	—		$	(4	)
State	26			96			132
Foreign	2,917			465			65
	2,943			561			193
Deferred:
Federal	(2,357		)	—			80,586
State	41			(53		)	1,119
Foreign	(1,312		)	(3,904		)	(1,993		)
	(3,628		)	(3,957		)	79,712
Tax provision (benefit):
Federal	(2,357		)	—			80,582
State	67			43			1,251
Foreign	1,605			(3,439		)	(1,928		)
	$	(685	)	$	(3,396	)	$	79,905

The differences between the U.S. Federal income taxes computed at the statutory rate (35%) and the Company's income taxes for financial reporting purposes

The differences between the U.S. federal income taxes computed at the statutory rate (35%) and the Company's income taxes for financial reporting purposes were as follows (in thousands):

	Year Ended December 31,
	2017			2016			2015
Statutory federal income tax	$	(11,258	)	$	(9,737	)	$	(10,530	)
Impact of U.S. tax reform	(2,366		)	—			—
Change in unrecognized tax positions	(341		)	(2,780		)	422
State income tax, less federal benefit	50			9			(6		)
Tax difference on foreign earnings	(562		)	225			871
Change in foreign taxes	—			—			415
Change in valuation allowance	13,535			8,606			88,737
Tax credits	—			—			(346		)
Non-deductible expenses	196			180			359
Other, net	61			101			(17		)
Income tax provision (benefit)	$	(685	)	$	(3,396	)	$	79,905

The components of the net deferred income tax asset (liability)

The components of the net deferred income tax asset (liability) reflected in the Company's consolidated balance sheets at December 31, 2017 and 2016 were as follows (in thousands):

	Deferred Tax Assets  (Liabilities)
	December 31,
	2017			2016
Deferred tax assets:
Depreciation and amortization	$	7,354		$	10,210
Deferred revenue	1,808			2,115
Net operating loss carryforwards	50,353			74,656
Alternative minimum tax credit carryforward	167			2,523
Accrued expenses and other	2,328			7,891
Total deferred tax assets	62,010			97,395
Deferred tax liabilities:
Depreciation and amortization	(1,785		)	(3,315		)
Intangible assets	(189		)	(487		)
Deferred expenses and other	(129		)	(138		)
Total deferred tax liabilities	(2,103		)	(3,940		)
Valuation allowance:
Beginning balance	(95,412		)	(88,737		)
Decrease (increase) during the period	34,349			(6,675		)
Total valuation allowance	(61,063		)	(95,412		)
Net deferred tax liability	$	(1,156	)	$	(1,957	)
Deferred income taxes have been classified in the consolidated balance sheet as:
Deferred income tax asset	$	203		$	257
Deferred income tax liability	(1,359		)	(2,214		)
Net deferred income tax liability	$	(1,156	)	$	(1,957	)

A reconciliation of the beginning and ending gross unrecognized tax benefits

A reconciliation of the beginning and ending gross unrecognized tax benefits was as follows (in thousands):

	Year Ended December 31,
	2017			2016			2015
Balance at beginning of year	$	493		$	4,618		$	5,274
Additions (reductions) based on prior year tax positions	—			(2,156		)	197
Reductions related to settlements with taxing authorities	—			(1,783		)	—
Reductions as a result of a lapse of statute of limitations	(250		)	(449		)	—
Foreign currency translation	36			263			(853		)
Balance at end of year	$	279		$	493		$	4,618