XML 88 R24.htm IDEA: XBRL DOCUMENT
v3.20.1

Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Taxes |
Schedule of components of the provision for income taxes | The significant components of the provision for income taxes for the years ended December 31, 2019 and 2018 were as follows (in thousands):
|  | 2019 |  | 2018
Current income tax expense: |  |  |  |  |  |
Foreign |  | $ | 1,333 |  | $ | 1,467
Federal |  |  | 71 |  |  | 121
State and local |  |  | — |  |  | 45
|  |  | 1,404 |  |  | 1,633
Deferred income tax expense (benefit): |  |  |  |  |  |
Foreign |  |  | (323) |  |  | 312
Federal |  |  | 10 |  |  | (139)
State and local |  |  | — |  |  | 2
|  |  | (313) |  |  | 175
Provision for income taxes |  | $ | 1,091 |  | $ | 1,808
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation of the U.S. statutory rate with the Company’s effective tax rate for the years ended December 31, 2019 and 2018 is summarized as follows (in thousands, except percentage information):
|  |  |  | 2018 |
|  | 2019 |  | Restated |
Federal income tax expense at statutory rate |  | (21.0) | % | 21.0 | %
Effect of: |  |  |  |  |
Foreign operations permanent difference - foreign exchange gains and losses |  | (24.8) |  | 27.8 |
Return to provision true-up |  | (5.2) |  | — |
2017 Tax Act |  | — |  | (112.6) |
Tax effects of foreign operations |  | 120.8 |  | 58.8 |
Increase in unrecognized tax benefits (ASC 740) |  | 109.7 |  | 22.2 |
Change in valuation allowance |  | 23.9 |  | 68.3 |
Withholding tax |  | 12.2 |  | 7.8 |
State income tax net of federal benefit |  | 2.6 |  | 2.4 |
Foreign tax rate differential |  | 1.6 |  | 25.6 |
Others |  | (13.2) |  | (5.5) |
|  | 206.6 | % | 115.8 | %
Schedule of deferred tax assets and liabilities | Deferred tax assets and liabilities are classified as non-current. Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2019 and 2018 were as follows (in thousands):
|  | December 31,
|  | 2019 |  | 2018
Deferred income tax assets: |  |  |  |  |  |
Allowances not currently deductible |  | $ | 223 |  | $ | 232
Depreciation and amortization |  |  | 297 |  |  | 338
Equity compensation not currently deductible |  |  | 966 |  |  | 775
Net operating loss carryforwards |  |  | 5,317 |  |  | 5,089
Expenses not deductible until paid |  |  | 1,245 |  |  | 769
Other |  |  | 379 |  |  | 99
Total gross deferred income tax assets before valuation allowance |  |  | 8,427 |  |  | 7,302
Valuation allowance |  |  | (6,521) |  |  | (6,098)
Deferred income tax assets, net |  | $ | 1,906 |  | $ | 1,204
Deferred income tax liabilities: |  |  |  |  |  |
Intangibles from acquisition of MediaMiser |  |  | (316) |  |  | (356)
Other |  |  | (47) |  |  | (215)
Total deferred income tax liabilities |  |  | (363) |  |  | (571)
Net deferred income tax assets |  | $ | 1,543 |  | $ | 633
Net deferred income tax asset |  | $ | 1,906 |  | $ | 1,204
Net deferred income tax liability |  |  | (363) |  |  | (571)
Net deferred income tax assets |  | $ | 1,543 |  | $ | 633
Schedule of United States and foreign components of income (loss) before provision for income taxes | United States and foreign components of income (loss) before provision for income taxes for each of the two years ended December 31, were as follows (in thousands):
|  |  |  |  | 2018
|  | 2019 |  | (Restated)
United States |  | $ | (161) |  | $ | 3,107
Foreign |  |  | (367) |  |  | (1,545)
Totals |  | $ | (528) |  | $ | 1,562
Schedule Of unrecognized Tax Benefits | The following table represents a roll forward of the Company’s unrecognized tax benefits and associated interest for the years ended (amounts in thousands):
|  | December 31,
|  | 2019 |  | 2018
Balance at January 1 |  | $ | 2,424 |  | $ | 2,177
Increase for tax position |  |  | 355 |  |  | 285
Interest accrual |  |  | 234 |  |  | 63
Foreign currency revaluation |  |  | (56) |  |  | (101)
Balance at December 31 |  | $ | 2,957 |  | $ | 2,424

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=117331294&loc=d3e36027-109320 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration