NOTE 13 - INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Components of income (loss) before taxes

	Year Ended December  31,
(in thousands)	2017		2016
U.S. operations	$	3,817	$	1,401
Foreign operations		1,344		291
Total income (loss) before taxes	$	5,161	$	1,692

Schedule of Components of Income Tax Expense (Benefit)

(in thousands)	Year Ended December  31,
Current tax expense (benefit)	2017			2016
U.S. federal	$	(494	)	$	25
State		8			6
Foreign		198			5
		(288	)		36
Deferred tax expense (benefit) – U.S. federal		—			—
Total income tax expense (benefit)	$	(288	)	$	36

Schedule of Effective Income Tax Rate Reconciliation

	Year Ended December  31,
	2017			2016
(in thousands)
Statutory tax	$	1,755		$	575
State and foreign income tax, net of federal income tax benefit		83			259
Valuation allowance for deferred tax assets		(4,800	)		(603	)
Federal rate change		2,979			—
Foreign sourced deemed dividend income		1,145			—
Stock based compensation		(970	)		(184	)
AMT credit refund		(494	)		—
Other		14			(11	)
Total income tax expense (benefit)	$	(288	)	$	36

Schedule of Deferred Tax Assets and Liabilities

	Year Ended December  31,
	2017			2016
(in thousands)
Deferred income tax assets:
Allowance for doubtful accounts	$	11		$	17
Inventory and product return reserves		406			632
Compensation accruals		1,233			1,726
Accrued liabilities		236			524
Book-over-tax depreciation and amortization		33			93
Foreign net operating loss carryforwards		133			550
U.S. net operating loss carryforwards		2,761			6,419
U.S. credit carryforwards		2,017			1,287
		6,830			11,248
Valuation Allowance		(6,830	)		(11,248	)
Total Deferred Income Tax Assets	$	—		$	—

Schedule of Unrecognized Tax Benefits

	Year Ended December  31,
	2017		2016
(in thousands)
Unrecognized tax benefits, opening balance	$	226	$	210
Prior period tax position increases		10		—
Additions based on tax positions related to current year		36		16
Unrecognized tax benefits, ending balance	$	272	$	226