Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

During the years ended December 31, 2016, 2015, and 2014, the aggregate changes in the total gross amount of unrecognized tax benefits are summarized as follows:



	Year Ended December 31,
	2016			2015			2014
Unrecognized tax benefits as of January 1	$	983		$	2,487		$	—
Gross increase in unrecognized tax benefits - prior year tax positions	—			168			—
Gross decrease in unrecognized tax benefits due to currency fluctuations - prior year tax positions	(131		)	(116		)	—
Gross increase in unrecognized tax benefits - current year tax position	293			13			14
Settlements with taxing authorities	(330		)	(1,569		)	—
Lapse of statute of limitations	—			—			—
Positions assumed in Videotel transaction	—			—			2,473
Ending balance	$	815		$	983		$	2,487

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) for the years ended December 31, 2016, 2015, and 2014 attributable to income (loss) from operations is presented below.



	Current			Deferred			Total
Year ended December 31, 2016
Federal	$	227		$	3,197		$	3,424
State	144			457			601
Foreign	2,770			(1,248		)	1,522
	$	3,141		$	2,406		$	5,547
Year ended December 31, 2015
Federal	$	(555	)	$	(94	)	$	(649	)
State	120			765			885
Foreign	295			(118		)	177
	$	(140	)	$	553		$	413
Year ended December 31, 2014
Federal	$	325		$	(623	)	$	(298	)
State	(2		)	1,036			1,034
Foreign	1,640			(1,092		)	548
	$	1,963		$	(679	)	$	1,284

Schedule of Effective Income Tax Rate Reconciliation

The actual income tax expense (benefit) differs from the “expected” income tax expense (benefit) computed by applying the United States Federal corporate income tax rate of 34% to income before tax expense (benefit) as follows:



	Year Ended December 31,
	2016			2015			2014
Computed “expected” tax expense	$	(670	)	$	906		$	451
Increase (decrease) in income taxes resulting from:
State income tax expense, net of federal benefit	(156		)	(37		)	(31		)
State research and development, investment credits	(363		)	(317		)	(365		)
Non-deductible meals & entertainment	49			33			37
Non-deductible stock compensation expense	216			181			29
Non-deductible deferred compensation expense	116			260			87
Non-deductible transaction costs	—			—			73
Subpart F income, net of foreign tax credits	523			61			296
Foreign branch income	52			—			—
Manufacturing deduction	—			(102		)	(123		)
Nontaxable interest income	(162		)	(106		)	(105		)
Foreign tax rate differential	(1,258		)	(792		)	(289		)
Federal research and development credits	(395		)	(348		)	(453		)
Uncertain tax positions	283			(413		)	97
Provision to tax return adjustments	(95		)	80			(317		)
Change in tax rates	14			(313		)	235
Change in valuation allowance	7,425			1,392			1,665
Foreign research and development incentives	(45		)	(59		)	—
Other	13			(13		)	(3		)
Net income tax expense	$	5,547		$	413		$	1,284

Schedule of Income before Income Tax, Domestic and Foreign

The components of results of income before income tax expense (benefit) determined by tax jurisdiction, are as follows:



	Year Ended December 31,
	2016			2015			2014
United States	$	(7,775	)	$	(570	)	$	907
Foreign	5,805			3,236			418
Total	$	(1,970	)	$	2,666		$	1,325

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities for the periods presented are as follows:



	December 31,
	2016			2015
Deferred tax assets:
Accounts receivable, due to allowance for doubtful accounts	$	1,104		$	900
Inventories	792			562
Operating loss carry-forwards	3,078			2,094
Stock-based compensation expense	1,231			1,981
Property and equipment, due to difference in depreciation	148			209
Research and development, alternative minimum tax credit carry-forwards	3,031			3,111
Foreign tax credit carry-forwards	754			—
State tax credit carry-forwards	2,277			2,228
Warranty reserve	822			675
Accrued expenses	432			424
Gross deferred tax assets	13,669			12,184
Less valuation allowance	(11,567		)	(4,688		)
Total deferred tax assets	2,102			7,496
Deferred tax liabilities:
Purchased intangible assets	(3,197		)	(4,944		)
Property and equipment, due to differences in depreciation	(2,003		)	(2,849		)
Other	(11		)	(114		)
Total deferred tax liabilities	(5,211		)	(7,907		)
Net deferred tax liability	$	(3,109	)	$	(411	)
Net deferred tax asset—non-current	$	24		$	4,686
Net deferred tax liability—non-current	$	(3,133	)	$	(5,097	)