Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Provision for Income Taxes

Income (loss) before provision for income taxes was generated from the following sources (in thousands):

	Year Ended December 31,
	2018			2017
Domestic	$	(2,541	)	$	(7,132	)
Foreign		(186	)		(75	)
Total loss before provision for income taxes	$	(2,727	)	$	(7,207	)

Summary of Income Tax Expense (Benefit)

A summary of the income tax expense (benefit) is as follows (in thousands):

	Year Ended December 31,
	2018			2017
Current:
Federal	$	(265	)	$	—
State		2			(1	)
Foreign		63			40
Total current		(200	)		39
Deferred:
Federal		265			(530	)
State		—			—
Foreign		(52	)		(55	)
Total deferred		213			(585	)
Total income tax expense (benefit)	$	13		$	(546	)

Federal Statutory Rate to Loss Before Income Taxes

A reconciliation of the provision for income taxes to the amount of income tax expense (benefit) that would result from applying the federal statutory rate to the loss before income taxes is as follows:

	Year Ended December 31,
	2018				2017
Federal statutory rate		21.0		%		35.0		%
State tax, net of federal benefit		3.0				3.9
Equity compensation		(0.7	)			(4.5	)
International tax items		(1.7	)			(0.8	)
Foreign taxes		(0.4	)			0.2
State NOL true-up		(30.4	)			0.0
Miscellaneous		(7.7	)			(0.2	)
Effect of change in rate		(12.6	)			(372.4	)
Change in valuation allowance		29.0				346.4
		(0.5	)	%		7.6		%

Components of Deferred Tax Assets and Liabilities

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

	Year Ended December 31,
	2018			2017
Deferred income tax assets
Net operating loss carry forwards	$	41,356		$	40,042
Credit carry forwards		3,292			3,557
Fixed assets		493			531
Intangibles		6,417			8,446
Equity-based compensation		439			399
Nondeductible accruals		565			465
Various reserves		55			81
Other		107			2
Valuation allowance		(52,414	)		(52,948	)
Total deferred income taxes - net		310			575
Deferred income tax liabilities
Foreign intangibles		(74	)		(126	)
Unrealized translation gain/loss		(4	)		(23	)
Prepaid expenses		(41	)		(22	)
Total deferred income liabilities		(119	)		(171	)
Net deferred income tax assets	$	191		$	404

Gross Unrecognized Tax Benefits Changes in Balances

The Company’s gross unrecognized tax benefits as of December 31, 2018 and 2017 and the changes in those balances are as follows (in thousands):

	Year Ended December 31,
	2018		2017
Beginning balance	$	428	$	428
Increases (decreases) in tax positions for the    current year		—		—
Increases (decreases) in tax positions for the    prior year		—		—
Gross unrecognized tax benefits, ending balance	$	428	$	428