INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

The components of income before income taxes were as follows (in thousands):

	Years ended December 31,
	2019			2018

Income from operations before income taxes
Domestic	$	2,081		$	2,455
Foreign		(251	)		(603	)
Total	$	1,830		$	1,852

The components of income tax expense (benefit) were as follows (in thousands):

	Years ended December 31,
	2019			2018

Current:
Federal	$	—		$	—
State		(9	)		(2	)
Foreign		3			13
	$	(6	)	$	11

Deferred:
Federal	$	(5,195	)	$	—
State		—			—
Foreign		36			(21	)
		(5,159	)		(21	)
Total income tax expense (benefit)	$	(5,165	)	$	(10	)

A reconciliation from the federal statutory income tax provision to our effective tax expense (benefit) is as follows (in thousands):

	Years ended December 31,
	2019			2018

United States federal tax statutory rate	$	384		$	390
State taxes, net of federal benefit		(185	)		(54	)
Changes in valuation allowances against deferred tax assets		(5,246	)		(251	)
Research and development tax credits		(184	)		(90	)
Foreign provision different than U.S. tax rate		—			6
Adjustment of prior year tax credits and refunds		16			(24	)
Other		50			13
Total	$	(5,165	)	$	(10	)

A summary of the deferred tax assets and liabilities is as follows (in thousands):

	Years ended December 31,
	2019			2018

Deferred tax assets (liabilities):
Accrued compensation and benefits	$	14		$	32
Inventory reserves		9			17
Allowance for doubtful accounts		1			1
Prepaid expenses and other		(52	)		(42	)
Warranty reserves		62			124
Intangible and other assets		(43	)		535
Net operating loss carryforwards		4,533			3,980
Property, equipment and other		(233	)		65
Research and development credit		2,672			2,357
Total deferred tax asset:		6,963			7,069
Less: valuation allowance		(1,743	)		(7,013	)
Total deferred tax assets:	$	5,220		$	56