Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Taxes

Schedule of components of loss before income taxes

The Company’s components of loss before income tax (in thousands) are as follows:

	Year Ended December 31,
	2019		2018		2017
Domestic	$	(14,097)	$	(20,577)	$	(32,238)
Foreign		(1,355)		(4,628)		(4,866)
Loss before income tax	$	(15,452)	$	(25,205)	$	(37,104)

Schedule of components of income tax benefit

The Company’s components of income tax benefit (in thousands) are as follows:

	Year Ended December 31,
	2019		2018		2017
Current federal benefit	$	285	$	55	$	40
Current state (expense) benefit		(69)		(14)		3,545
Current foreign benefit		—		—		2,492
Deferred federal expense		(251)		(274)		(51)
Deferred state benefit		127		344		697
Deferred foreign benefit (expense)		147		687		(1,409)
Income tax benefit	$	239	$	798	$	5,314

Schedule of the difference between the income tax provision and the amount computed by applying the statutory federal income tax rate to losses before income taxes

The income tax provision (in thousands) differs from the amount computed by applying the statutory federal income tax rate to loss before income tax as follows:

	Year Ended December 31,
	2019		2018		2017
Tax benefit computed at statutory rate of 21% and 35% (1)	$	3,245	$	5,293	$	12,986
Change in valuation allowance		(5,744)		(5,811)		(4,747)
State income tax benefit, net of federal tax		46		260		2,757
Foreign loss		2,827		1,319		1,593
Tax reform impact to deferred tax balances (2)		—		—		(7,590)
Other		(135)		(263)		315
Income tax benefit	$	239	$	798	$	5,314

(1) Statutory rate of 21% for years ended December 31, 2019 and 2018 and 35% for year ended December 31, 2017.

(2) Due to the Tax Cuts and Jobs Act enacted on December 22, 2017, the Company’s domestic deferred tax assets and liabilities were remeasured from 35% to 21% as of December 31, 2017. The change in tax rate resulted in a decrease to the gross domestic deferred tax asset which is offset by a corresponding decrease to the valuation allowance.

Schedule of the principal components of the Company's net deferred tax (liabilities) assets

The principal components of the Company’s net deferred tax assets (liabilities) (in thousands) are as follows:

	December 31,
	2019		2018
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	$	25,921	$	24,848
Foreign tax NOL carryforward		6,418		5,298
State tax NOL carryforward		1,692		2,134
Other comprehensive income		379		490
Deferred revenue		351		697
Restricted stock and restricted stock unit awards		316		320
Foreign deferred taxes		242		466
Right-of-use assets		193		—
Canadian start-up costs		122		137
Self-insurance		106		111
Workers’ compensation		96		60
Alternative Minimum Tax ("AMT") credit carryforward		79		315
Other		90		92
Gross deferred tax assets		36,005		34,968
Less valuation allowances		(28,299)		(22,806)
Net deferred tax assets		7,706		12,162
Deferred tax liabilities:
Property and equipment		(7,649)		(12,003)
Net deferred tax assets (liabilities)	$	57	$	159
Domestic deferred tax assets	$	57	$	293
Foreign deferred tax liabilities		—		(134)
Net deferred tax assets (liabilities)	$	57	$	159