Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components of Income (Loss) Before Expense for Income Taxes

The domestic and foreign components of the income (loss) before expense for income taxes were as follows:

	Years Ended December 31,
	2022		2021
Domestic	$	2,375	$	1,359
Foreign		120		(1,167	)
	$	2,495	$	192

Summary of Expense for Income Taxes

The expense for income taxes consisted of the following:

	Years Ended December 31,
	2022			2021
Current:
Federal	$	41		$	0
State		440			33
Foreign		(73	)		6
		408			39
Deferred:
Federal		0			0
State		0			0
Foreign		(782	)		0
		(782	)		0
Total	$	(374	)	$	39

Reconciliation of Expense for Income Taxes

A reconciliation of the expense for income taxes at the federal statutory rate compared to the expense at the effective tax rate is as follows:

	Years Ended December 31,
	2022			2021
Statutory federal income tax rate		21	%		21	%
State income tax, net of federal benefit		6	%		56	%
Tax effect of permanent differences		2	%		56	%
Change in valuation allowance		-25	%		16	%
Effective state rate change to deferred tax assets		-2	%		8	%
Stock-based compensation windfalls		5	%		-53	%
Foreign income taxed at different rates		-14	%		53	%
Research and development credits		-18	%		-134	%
Return to provision adjustments		10	%		-3	%
		-15	%		20	%

Summary of Net Deferred Tax Accounts

The net deferred tax accounts consist of the following:

	December 31,
	2022			2021
Deferred Tax Assets:
Net operating loss carryforwards	$	4,781		$	6,874
Federal, foreign, and state credits		3,049			2,666
Research and experimental expenditures		1,783			0
Amortization		1,768			2,346
Inventory reserves		926			1,076
Deferred gain		868			863
Stock compensation		779			498
Deferred rent		435			476
Depreciation		242			0
Accrued vacation		222			276
Other		520			417
Gross deferred tax assets		15,373			15,492
Valuation allowance		(14,275	)		(15,258	)
Net deferred tax asset		1,098			234
Deferred Tax Liabilities:
Amortization		(215	)		0
Depreciation		(1	)		(234	)
Net Deferred Tax Assets	$	882		$	0

The deferred tax assets net of deferred tax liabilities consisted of the following balances by tax jurisdiction:

	December 31,
	2022			2021
United States	$	11,981		$	11,941
China		1,410			1,169
Sweden		1,766			2,148
Net Deferred Tax Assets before valuation allowance	$	15,157		$	15,258
Valuation Allowance		(14,275	)		(15,258	)
Net Deferred Tax Assets	$	882		$	0

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	December 31,
	2022		2021
Beginning of period	$	848	$	808
Addition related to tax positions in current year		67		40
Addition related to tax positions in prior years		67		0
End of period	$	982	$	848