Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense for the years ended December 31, 2018, 2017, and 2016 attributable to loss from operations is presented below.



	Current			Deferred			Total
Year ended December 31, 2018
Federal	$	(3	)	$	(12	)	$	(15	)
State	(59		)	(4		)	(63		)
Foreign	1,408			(765		)	643
	$	1,346		$	(781	)	$	565
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

Schedule of Effective Income Tax Rate Reconciliation

Actual income tax expense differs from the “expected” income tax benefit computed by applying the United States Federal statutory income tax rate of 21% for 2018 and 35% for 2017 and 2016 to loss before tax expense, as follows:



	Year Ended December 31,
	2018			2017			2016
Income tax benefit at Federal statutory income tax rate	$	(1,611	)	$	(3,379	)	$	(670	)
Increase (decrease) in income taxes resulting from:
State income tax expense, net of federal benefit	172			56			(156		)
State research and development, investment credits	(397		)	(435		)	(363		)
Non-deductible meals & entertainment	28			47			49
Non-deductible stock compensation expense	21			338			216
Non-deductible deferred compensation expense	—			—			116
Subpart F income, net of foreign tax credits	—			1,171			523
GILTI	577			—			—
Foreign branch income	—			—			52
Nontaxable interest income	2			—			(162		)
Foreign tax rate differential	(93		)	(902		)	(1,258		)
Federal research and development credits	(378		)	(427		)	(395		)
Uncertain tax positions	(209		)	189			283
Provision to tax return adjustments	470			8			(95		)
Change in tax rates	(3		)	926			14
Change in valuation allowance	2,130			3,330			7,425
Foreign research and development incentives	(32		)	(22		)	(45		)
Other	(112		)	196			13
Income tax expense	$	565		$	1,096		$	5,547

Schedule of Loss before Income Tax, Domestic and Foreign

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



	Year Ended December 31,
	2018			2017			2016
United States	$	(12,828	)	$	(13,271	)	$	(7,775	)
Foreign	5,161			3,333			5,805
Total	$	(7,667	)	$	(9,938	)	$	(1,970	)

Schedule of Deferred Tax Assets and Liabilities

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



	December 31,
	2018			2017
Deferred tax assets:
Accounts receivable, due to allowance for doubtful accounts	$	582		$	540
Inventories	718			581
Operating loss carry-forwards	3,064			4,725
Stock-based compensation expense	762			696
Property and equipment, due to difference in depreciation	173			190
Research and development, alternative minimum tax credit carry-forwards	4,716			4,338
Foreign tax credit carry-forwards	2,360			2,958
State tax credit carry-forwards	2,977			2,958
Capitalized research and development	3,130			—
Warranty reserve	454			495
Accrued expenses	556			334
Gross deferred tax assets	19,492			17,815
Less valuation allowance	(18,144		)	(16,014		)
Total deferred tax assets	1,348			1,801
Deferred tax liabilities:
Purchased intangible assets	(1,810		)	(2,705		)
Property and equipment, due to differences in depreciation	(994		)	(1,681		)
Other	(18		)	(29		)
Total deferred tax liabilities	(2,822		)	(4,415		)
Net deferred tax liability	$	(1,474	)	$	(2,614	)
Net deferred tax asset- non-current	$	226		$	20
Net deferred tax liability- non-current	$	(1,700	)	$	(2,634	)

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

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



	Year Ended December 31,
	2018			2017			2016
Unrecognized tax benefits as of January 1	$	1,006		$	815		$	983
Gross increase in unrecognized tax benefits - prior year tax positions	—			52			—
Gross increase (decrease) in unrecognized tax benefits due to currency fluctuations - prior year tax positions	(10		)	43			(131		)
Gross increase in unrecognized tax benefits - current year tax positions	75			111			293
Settlements with taxing authorities	(180		)	—			(330		)
Lapse of statute of limitations	(222		)	(15		)	—
Unrecognized tax benefits as of December 31	$	669		$	1,006		$	815