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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Income from continuing operations before income taxes | Income (loss) before income taxes was generated in the following jurisdictions:
| Years Ended December 31,
| 2022 |  | 2021 |  | 2020
(In thousands) |  |  |  |  |
U.S. | $ | (9,569) |  |  | $ | (15,056) |  |  | $ | 1,046 |
Non-U.S. | (2,124) |  |  | (11,087) |  |  | (4,466) |
Total | $ | (11,693) |  |  | $ | (26,143) |  |  | $ | (3,420) |
Provision for income taxes | The provision (benefit) for income taxes consists of the following:
| Years Ended December 31,
| 2022 |  | 2021 |  | 2020
(In thousands) |  |  |  |  |
Current: |  |  |  |  |
Federal | $ | 122 |  |  | $ | (11) |  |  | $ | 1,715 |
State | 32 |  |  | (23) |  |  | 49 |
Foreign | 1,665 |  |  | 2,478 |  |  | 1,758 |
Total current | 1,819 |  |  | 2,444 |  |  | 3,522 |
Deferred: |  |  |  |  |
Federal | (349) |  |  | 3,774 |  |  | 1,385 |
State | 35 |  |  | (3) |  |  | (24) |
Foreign | 1,236 |  |  | (1,774) |  |  | (2,848) |
Total deferred | 922 |  |  | 1,997 |  |  | (1,487) |
Total | $ | 2,741 |  |  | $ | 4,441 |  |  | $ | 2,035 |
Differences between income tax provisions and provisions for income taxes | The differences between the income tax provisions computed using the statutory federal income tax rate and the provisions for income taxes reported in the consolidated statements of operations are as follows:
| Years Ended December 31,
| 2022 |  | 2021 |  | 2020
(In thousands) |  |  |  |  |
Expected tax at statutory rate | $ | (2,456) |  |  | $ | (5,490) |  |  | $ | (718) |
Foreign taxes at other rates | 3,373 |  |  | 307 |  |  | (309) |
Valuation allowance changes | 4,370 |  |  | 15,019 |  |  | 2,617 |
Global intangible low-taxed income inclusion | — |  |  | — |  |  | 339 |
State income taxes, net of federal benefit | (322) |  |  | (811) |  |  | 32 |
Uncertain tax positions | (515) |  |  | 12 |  |  | 235 |
Research credits | (2,568) |  |  | (3,466) |  |  | (1,029) |
Disallowed expenses and other | 859 |  |  | (1,130) |  |  | 868 |
Total | $ | 2,741 |  |  | $ | 4,441 |  |  | $ | 2,035 |
Deferred income tax balances | Significant components of the Company's deferred tax assets and liabilities as of December 31, 2022 and 2021, are as follows:
| December 31,
| 2022 |  | 2021
(In thousands) |  |  |
Deferred tax assets: |  |  |
Stock and long-term compensation plans | $ | 923 |  |  | $ | 1,337 |
Foreign NOL & other carryforwards | 41,154 |  |  | 38,153 |
US and state NOL carryforwards | 5,654 |  |  | 5,539 |
Deferred revenue | 863 |  |  | 2,068 |
Pension liability | 498 |  |  | 1,547 |
Amortization and depreciation | 526 |  |  | 257 |
Lease liability | 2,641 |  |  | 3,171 |
Capitalized research and development | 487 |  |  | — |
Accrued expenses and other | 1,427 |  |  | 1,157 |
Total gross deferred tax assets | 54,173 |  |  | 53,229 |
Less: Valuation allowance | (39,177) |  |  | (34,979) |
Net deferred income tax assets | $ | 14,996 |  |  | $ | 18,250 |
Deferred tax liabilities: |  |  |
Accruals | $ | 319 |  |  | $ | 231 |
Tax on unremitted foreign earnings | 1,249 |  |  | 1,357 |
Right of use asset | 2,531 |  |  | 2,872 |
Intangible assets | 3,009 |  |  | 5,225 |
Tax on credits | 3,736 |  |  | 3,439 |
Contract acquisition costs | 3,448 |  |  | 2,626 |
Deferred tax liabilities | $ | 14,292 |  |  | $ | 15,750 |
Net deferred tax assets | $ | 704 |  |  | $ | 2,500 |
Summary of net operating loss carryforwards | At December 31, 2022, the Company had foreign and state net operating loss (NOL) carryforwards and other foreign deductible carryforwards as shown in the following table:
| Carryforward |  | Expiration
(In thousands) |  |  |
NOL Carryforward |  |  |
Canada | $ | 24,804 |  |  | 2034-2039
United States | 17,989 |  |  | None
United Kingdom | 9,569 |  |  | None
Switzerland | 14,319 |  |  | 2028-2029
Other foreign | 5,886 |  |  | None
Canada province | 25,502 |  |  | 2034-2039
U.S. states | 27,680 |  |  | 2023-2042
| $ | 125,749 |  |  |
Other Carryforwards |  |  |
United States credit | $ | 828 |  |  | 2032
Canada | 47,526 |  |  | None
Canada province | 61,657 |  |  | None
Capital loss | 383 |  |  | None
Canada credits | 9,809 |  |  | 2025-2042
Canada province credits | 3,980 |  |  | 2036-2042
| $ | 124,183 |  |  |
| $ | 249,932 |  |  |
Schedule of reserves for uncertain tax position |
| December 31,
| 2022 |  | 2021 |  | 2020
(In thousands) |  |  |  |  |
Reserve at beginning of year | $ | 512 |  |  | $ | 500 |  |  | $ | 2,923 |
Increases related to prior year tax positions | — |  |  | 12 |  |  | 277 |
Decreases related to prior year tax positions | (512) |  |  | — |  |  | (37) |
Settlement | — |  |  | — |  |  | (2,663) |
Total | $ | — |  |  | $ | 512 |  |  | $ | 500 |
Summary of income tax examinations | The Company's primary tax jurisdictions and the earliest tax year subject to audit are presented in the following table.
Australia | 2014
Austria | 2016
Belgium | 2018
Canada | 2018
Netherlands | 2017
Singapore | 2017
Switzerland | 2020
United Kingdom | 2020
United States | 2017

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