Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

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

he aggregate changes in the total gross amount of unrecognized tax benefits are as follows:



	Year Ended December 31,
	2017			2016			2015
Unrecognized tax benefits as of January 1	$	815		$	983		$	2,487
Gross increase in unrecognized tax benefits - prior year tax positions	52			—			168
Gross increase (decrease) in unrecognized tax benefits due to currency fluctuations - prior year tax positions	43			(131		)	(116		)
Gross increase in unrecognized tax benefits - current year tax positions	111			293			13
Settlements with taxing authorities	—			(330		)	(1,569		)
Lapse of statute of limitations	(15		)	—			—
Unrecognized tax benefits as of December 31	$	1,006		$	815		$	983

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) for the years ended December 31, 2017, 2016, and 2015 attributable to (loss) income from operations is presented below.



	Current			Deferred			Total
Year ended December 31, 2017
Federal	$	(41	)	$	6		$	(35	)
State	36			—			36
Foreign	1,857			(762		)	1,095
	$	1,852		$	(756	)	$	1,096
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

Schedule of Effective Income Tax Rate Reconciliation

ctual income tax expense differs from the “expected” income tax (benefit) expense computed by applying the United States Federal statutory income tax rate of 34% to (loss) income before tax expense, as follows:



	Year Ended December 31,
	2017			2016			2015
Income tax (benefit) expense at Federal statutory income tax rate	$	(3,379	)	$	(670	)	$	906
Increase (decrease) in income taxes resulting from:
State income tax expense, net of federal benefit	56			(156		)	(37		)
State research and development, investment credits	(435		)	(363		)	(317		)
Non-deductible meals & entertainment	47			49			33
Non-deductible stock compensation expense	338			216			181
Non-deductible deferred compensation expense	—			116			260
Subpart F income, net of foreign tax credits	1,171			523			61
Foreign branch income	—			52			—
Manufacturing deduction	—			—			(102		)
Nontaxable interest income	—			(162		)	(106		)
Foreign tax rate differential	(902		)	(1,258		)	(792		)
Federal research and development credits	(427		)	(395		)	(348		)
Uncertain tax positions	189			283			(413		)
Provision to tax return adjustments	8			(95		)	80
Change in tax rates	926			14			(313		)
Change in valuation allowance	3,330			7,425			1,392
Foreign research and development incentives	(22		)	(45		)	(59		)
Other	196			13			(13		)
Income tax expense	$	1,096		$	5,547		$	413

Schedule of Income before Income Tax, Domestic and Foreign

ncome before income tax expense determined by tax jurisdiction, are as follows:



	Year Ended December 31,
	2017			2016			2015
United States	$	(13,271	)	$	(7,775	)	$	(570	)
Foreign	3,333			5,805			3,236
Total	$	(9,938	)	$	(1,970	)	$	2,666

Schedule of Deferred Tax Assets and Liabilities

eferred tax assets and liabilities for the periods presented consisted of the following:



	December 31,
	2017			2016
Deferred tax assets:
Accounts receivable, due to allowance for doubtful accounts	$	540		$	1,104
Inventories	581			792
Operating loss carry-forwards	4,725			3,078
Stock-based compensation expense	696			1,231
Property and equipment, due to difference in depreciation	190			148
Research and development, alternative minimum tax credit carry-forwards	4,338			3,031
Foreign tax credit carry-forwards	2,958			754
State tax credit carry-forwards	2,958			2,277
Warranty reserve	495			822
Accrued expenses	334			432
Gross deferred tax assets	17,815			13,669
Less valuation allowance	(16,014		)	(11,567		)
Total deferred tax assets	1,801			2,102
Deferred tax liabilities:
Purchased intangible assets	(2,705		)	(3,197		)
Property and equipment, due to differences in depreciation	(1,681		)	(2,003		)
Other	(29		)	(11		)
Total deferred tax liabilities	(4,415		)	(5,211		)
Net deferred tax liability	$	(2,614	)	$	(3,109	)
Net deferred tax asset- non-current	$	20		$	24
Net deferred tax liability- non-current	$	(2,634	)	$	(3,133	)