XML 70 R46.htm IDEA: XBRL DOCUMENT v3.24.0.1

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income from continuing operations before income taxes

Loss before income taxes was generated in the following jurisdictions:

			Years Ended December 31,
(In thousands)			2023						2022						2021
U.S.			$	(13,526)					$	(9,569)					$	(15,056)
Non-U.S.			(13,787)						(2,124)						(11,087)
Total			$	(27,313)					$	(11,693)					$	(26,143)

Provision for income taxes

The provision (benefit) for income taxes consists of the following:

			Years Ended December 31,
(In thousands)			2023						2022						2021
Current:
Federal			$	2					$	122					$	(11)
State			54						32						(23)
Foreign			2,473						1,665						2,478
Total current			2,529						1,819						2,444
Deferred:
Federal			361						(349)						3,774
State			(47)						35						(3)
Foreign			(357)						1,236						(1,774)
Total deferred			(43)						922						1,997
Total			$	2,486					$	2,741					$	4,441

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,
(In thousands)			2023						2022						2021
Expected tax at statutory rate			$	(5,736)					$	(2,456)					$	(5,490)
Foreign taxes at other rates			(213)						3,373						307
Valuation allowance changes			8,513						4,370						15,019
Global intangible low-taxed income inclusion			—						—						—
State income taxes, net of federal benefit			(170)						(322)						(811)
Uncertain tax positions			—						(515)						12
Research credits			(633)						(2,568)						(3,466)
Disallowed expenses and other			725						859						(1,130)
Total			$	2,486					$	2,741					$	4,441

Deferred income tax balances

Significant components of the Company's deferred tax assets and liabilities as of December 31, 2023 and 2022, are as follows:

			December 31,
(In thousands)			2023						2022
Deferred tax assets:
Stock and long-term compensation plans			$	1,515					$	923
Foreign NOL & other carryforwards			45,390						41,154
U.S. and state NOL carryforwards			7,866						5,654
Deferred revenue			650						863
Pension liability			531						498
Amortization and depreciation			1,626						526
Lease liability			2,383						2,641
Capitalized research and development			446						487
Accrued expenses and other			948						1,427
Total gross deferred tax assets			61,355						54,173
Less: Valuation allowance			(47,844)						(39,177)
Net deferred income tax assets			$	13,511					$	14,996
Deferred tax liabilities:
Accruals			$	367					$	319
Tax on unremitted foreign earnings			1,164						1,249
Right of use asset			2,095						2,531
Intangible assets			2,217						3,009
Tax on credits			3,689						3,736
Contract acquisition costs			3,325						3,448
Deferred tax liabilities			$	12,857					$	14,292
Net deferred tax assets			$	654					$	704

Summary of net operating loss carryforwards

At December 31, 2023, the Company had foreign and state net operating loss (NOL) carryforwards and other foreign deductible carryforwards as shown in the following table:

(In thousands)			Carryforward						Expiration
NOL Carryforward
Canada			$	44,461					2032-2043
United States			27,512						None
United Kingdom			10,543						None
Switzerland			20,127						2028-2029
Other foreign			5,779						None
Canada province			43,352						2032-2043
U.S. states			30,526						2025-2043
			$	182,300
Other Carryforwards
United States credit			$	1,277					2031-2033
Canada			44,357						None
Canada province			58,488						None
Capital loss			382						None
Canada credits			8,819						2033-2043
Canada province credits			3,677						2036-2043
			$	117,000
			$	299,300

Schedule of reserves for uncertain tax position

			December 31,
(In thousands)			2023						2022						2021
Reserve at beginning of year			$	—					$	512					$	500
Increases related to prior year tax positions			—						—						12
Decreases related to prior year tax positions			—						(512)						—
Settlement			—						—						—
Total			$	—					$	—					$	512

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			2015
Austria			2017
Belgium			2019
Canada			2019
Netherlands			2018
Singapore			2018
Switzerland			2019
United Kingdom			2021
United States			2017

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
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-9

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-12

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 217
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482663/740-10-55-217

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-15

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482663/740-10-55-217

+ Details

Name:	us-gaap_SummaryOfIncomeTaxExaminationsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-3

+ Details

Name:	us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration