Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense for the years ended December 31, 2019 and 2018 attributable to loss from operations is presented below.



	Current			Deferred			Total
Year ended December 31, 2019
Federal	$	(196	)	$	(4,741	)	$	(4,937	)
State	(28		)	(29		)	(57		)
Foreign	1,143			(152		)	991
	$	919		$	(4,922	)	$	(4,003	)
Year ended December 31, 2018
Federal	$	(3	)	$	(12	)	$	(15	)
State	(59		)	(4		)	(63		)
Foreign	596			(172		)	424
	$	534		$	(188	)	$	346

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 both 2019 and 2018 to loss before tax expense, as follows:



	Year Ended December 31,
	2019			2018
Income tax benefit at Federal statutory income tax rate	$	(4,203	)	$	(2,314	)
(Decrease) increase in income taxes resulting from:
State income tax (benefit) expense, net of federal benefit	(610		)	172
State research and development, investment credits	71			(397		)
Non-deductible meals & entertainment	36			26
Non-deductible stock compensation expense	18			6
GILTI	—			577
Nontaxable interest income	—			2
Foreign tax rate differential	(4		)	(22		)
Federal research and development credits	(490		)	(378		)
Uncertain tax positions	(110		)	53
Provision to tax return adjustments	21			513
Change in tax rates	—			(3		)
Change in valuation allowance	934			2,127
Foreign research and development incentives	—			(5		)
Loss on legal entity dissolution	244			—
Other	90			(11		)
Income tax (benefit) expense	$	(4,003	)	$	346

Schedule of Loss before Income Tax, Domestic and Foreign

Loss from continuing operations before income tax (benefit) expense determined by tax jurisdiction, are as follows:



	Year Ended December 31,
	2019			2018
United States	$	(22,452	)	$	(12,828	)
Foreign	2,440			1,730
Total	$	(20,012	)	$	(11,098	)

Schedule of Deferred Tax Assets and Liabilities

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



	December 31,
	2019			2018
Deferred tax assets:
Accounts receivable, due to allowance for doubtful accounts	$	373		$	577
Inventories	776			718
Operating loss carry-forwards	1,343			3,064
Stock-based compensation expense	807			762
Property and equipment, due to difference in depreciation	47			53
Research and development, alternative minimum tax credit carry-forwards	5,243			4,716
Foreign tax credit carry-forwards	2,345			2,360
State tax credit carry-forwards	3,146			2,977
Capitalized research and development	3,263			3,130
Warranty reserve	523			454
Accrued expenses	845			556
Right of use assets	1,378			—
Gross deferred tax assets	20,089			19,367
Less valuation allowance	(18,452		)	(18,144		)
Total deferred tax assets	1,637			1,223
Deferred tax liabilities:
Purchased intangible assets	(844		)	(951		)
Property and equipment, due to differences in depreciation	(132		)	(994		)
Lease liability	(1,378		)	—
Other	—			(18		)
Total deferred tax liabilities	(2,354		)	(1,963		)
Net deferred tax liability	$	(717	)	$	(740	)
Non-current deferred income tax asset	$	45		$	226
Non-current deferred income tax liability	$	(762	)	$	(966	)

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,
	2019			2018
Unrecognized tax benefits as of January 1	$	494		$	469
Gross increase in unrecognized tax benefits - prior year tax positions	1,524			—
Gross increase in unrecognized tax benefits - current year tax positions	78			75
Lapse of statute of limitations	(199		)	(50		)
Unrecognized tax benefits as of December 31	$	1,897		$	494