INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of the components of loss before income taxes

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

	Years ended December 31,
	2016		2015
Income from continuing operations before  income taxes and discontinued operations
Domestic	$	801	$	1,057
Foreign		(139)		(656)
Total	$	662	$	401

Schedule of the components of income tax expense (benefit)

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

	Years ended December 31,
	2016		2015
Current:
Federal	$	-	$	-
State		2		7
Foreign		12		9
	$	14	$	16
Deferred:
Federal	$	-	$	-
State		-		-
Foreign		(39)		2
		(39)		2
Total income tax expense (benefit)	$	(25)	$	18

Schedule of reconciliation from federal statutory income tax provision to our effective tax expense (benefit)

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

	Years ended December 31,
	2016		2015
United States federal tax statutory rate	$	225	$	137
State taxes, net of federal benefit		(52)		(6)
Valuation allowances against deferred tax assets		(58)		637
Research and development tax credits		(252)		(716)
Foreign provision different than U.S. tax rate		22		104
Stock option expense		14		21
Adjustment of prior year tax credits and refunds		174		(40)
Uncertain tax positions		-		-
Other		(98)		(119)
Total	$	(25)	$	18

Summary of the Deferred Tax Assets And Liabilities

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

	Years ended December 31,
	2016		2015
Deferred tax assets:
Accrued compensation and benefits	$	28	$	186
Inventory reserves		26		27
Allowance for doubtful accounts		5		9
Warranty reserves		367		168
Intangible and other assets		2,512		3,027
Net operating loss carryforwards		6,949		6,898
Non-qualified stock option expense		-		114
Property, equipment and other		156		133
Research and development credit		2,059		1,710
Total deferred tax asset:		12,102		12,272
Less: valuation allowance		(11,994)		(12,205)
Net deferred tax assets:		108		67
Deferred tax liabilities:
Prepaid expenses and other		(50)		(48)
Total deferred tax liability:		(50)		(48)
Total net deferred tax asset	$	58	$	19