Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

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,
	2020			2019
Domestic	$	4,447		$	4,250
Foreign		(1,001	)		(460	)
Total	$	3,446		$	3,790

Summary of Expense for Income Taxes

The expense for income taxes consisted of the following:

	Years Ended December 31,
	2020		2019
Current:
Federal	$	0	$	0
State		29		40
Foreign		0		0
		29		40
Deferred:
Federal		0		0
State		0		0
Foreign		0		0
		0		0
Total	$	29	$	40

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
	2020			2019
Statutory federal income tax rate		21	%		21	%
State income tax, net of federal benefit		7	%		7	%
Tax effect of permanent differences		1	%		3	%
Change in valuation allowance		-19	%		-25	%
Effective state rate change to deferred tax assets		0	%		-1	%
Stock-based compensation (windfalls) shortfalls		-1	%		3	%
Foreign income taxed at different rates		1	%		0	%
Research and development credits		-9	%		-8	%
Other		0	%		1	%
		1	%		1	%

Summary of Net Deferred Tax Accounts

The net deferred tax accounts consist of the following:

	December 31,
	2020			2019
Deferred Tax Assets:
Net operating loss carryforwards	$	4,138		$	4,759
Amortization		2,942			3,500
Federal, foreign, and state credits		2,399			2,086
Inventory reserves		995			1,159
Deferred gain		866			870
Deferred rent		498			159
Stock compensation		465			494
Accrued vacation		264			220
Other		401			404
Gross deferred tax assets		12,968			13,651
Valuation allowance		(12,938	)		(13,490	)
Net deferred tax asset		30			161
Deferred Tax Liabilities:
Depreciation		(30	)		(161	)
Net Deferred Tax Assets	$	0		$	0

Schedule of Unrecognized Tax Benefits

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

	December 31,
	2020		2019
Beginning of period	$	759	$	730
Addition related to tax positions in current year		49		45
Reversals for uncertain tax positions		0		(16	)
End of period	$	808	$	759