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Income Taxes (Tables)

12 Months Ended

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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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.

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