Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

INCOME TAXES [Abstract]

Schedule Of Income Before Income Taxes

Income (loss) before income taxes consists of the following:

	Year Ended December 31,
(In thousands)	2017			2016		2015
Sources of income (loss) before income taxes:
United States	$	(120	)	$	5,135	$	(2,994	)
Foreign		1,028		1,256		933
Total income (loss) before income taxes	$	908		$	6,391	$	(2,061	)

Schedule Of Provision (Benefit) For Income Taxes

The provision (benefit) for income taxes consists of the following:

	Year Ended December 31,
(In thousands)	2017			2016			2015
Current:
Federal	$	(164	)	$	76		$	(14	)
State	30			10			4
Foreign	27			12			—
Total current	$	(107	)	$	98		$	(10	)
Deferred:
Federal	$	(744	)	$	(4,799	)	$	(4	)
State	1			—			1
Foreign	446			(470		)	41
Total deferred	$	(297	)	$	(5,269	)	$	38
Total provision (benefit) for income taxes	$	(404	)	$	(5,171	)	$	28

Schedule Of A Reconciliation Of The Statutory Rate To The Effective Income Tax Rate

A reconciliation of the statutory rate to the effective income tax rate is as follows:

	Year Ended December 31,
	2017		2016		2015
Federal statutory rate	34.0	%	34.0	%	34.0	%
State income taxes, net of federal benefit	2.3		0.1		(0.2	)
U.S. Subpart F income	1.6		3.2		(1.0	)
Earnings and dividends of foreign affiliate	—		32.2		(28.9	)
Stock based compensation	(19.8	)	0.5		(1.4	)
Research and experimentation credit	(13.9	)	(2.2	)	4.6
Foreign rate difference	13.6		(7.1	)	17.8
Changes to U.S. federal income tax law	(93.8	)	—		—
Valuation allowance	26.1		(141.9	)	(26.1	)
Other, net	5.4		0.3		(0.1	)
Effective tax rate	(44.5	)%	(80.9	)%	(1.3	)%

Summary Of A Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits ("UTB")

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits (“UTB”) is as follows:

	Year Ended December 31,
(In thousands)	2017			2016			2015
Gross UTB balance at beginning of year	$	1,757		$	1,887		$	1,508
Additions based on tax positions related to the current year	139			178			186
Additions for tax positions of prior years	603			—			289
Reductions for tax positions of prior years	(38		)	(96		)	(78		)
Reductions due to lapse of applicable statute of limitations	—			(212		)	(18		)
Gross UTB balance at end of year	$	2,461		$	1,757		$	1,887
Net UTB balance at end of year	$	159		$	131		$	126

Schedule Of Deferred Tax Assets And Liabilities

Deferred tax assets and liabilities consist of the following:

	December 31, 2017					December 31, 2016
(In thousands)	Assets			Liabilities		Assets			Liabilities
Equipment, leaseholds and intangible amortization, net	$	217		$	387	$	352		$	395
Inventory allowances	563			—		783			21
Accrued expenses	139			—		221			—
Warranty accrual	165			—		272			—
Deferred revenue	155			—		181			—
Accounts receivable allowance	102			—		188			—
Federal and state tax credits	3,818			—		3,624			—
Federal and state net operating loss carry forwards	2,237			—		2,801			—
Foreign net operating loss carry forwards	—			—		463			—
Stock based compensation	289			—		381			—
Earnings of foreign subsidiary	—			—		—			2,520
Other, net	50			—		79			—
Subtotal	7,735			387		9,345			2,936
Valuation allowance	(1,606		)	—		(1,086		)	—
Total deferred tax assets and liabilities	$	6,129		$	387	$	8,259		$	2,936