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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

During the years ended December 31, 2015, 2014, and 2013, the aggregate changes in the total gross amount of unrecognized tax benefits are summarized as follows:

	Year Ended December 31,
	2015				2014				2013
Unrecognized tax benefits as of January 1	$	2,487			$	—			$	—
Gross increase in unrecognized tax benefits - prior year tax positions	168				—				—
Gross decrease in unrecognized tax benefits due to currency fluctuations - prior year tax positions	(116		)		—				—
Gross increase in unrecognized tax benefits - current year tax position	13				14				—
Settlements with taxing authorities	(1,569		)		—				—
Lapse of statute of limitations	—				—				—
Positions assumed in Videotel transaction	—				2,473				—
Ending balance	$	983			$	2,487			$	—

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense for the years ended December 31, 2015, 2014, and 2013 attributable to income from operations is presented below.

	Current				Deferred				Total
Year ended December 31, 2015
Federal	$	(555	)		$	(94	)		$	(649	)
State	120				765				885
Foreign	295				(118		)		177
	$	(140	)		$	553			$	413
Year ended December 31, 2014
Federal	$	325			$	(623	)		$	(298	)
State	(2		)		1,036				1,034
Foreign	1,640				(1,092		)		548
	$	1,963			$	(679	)		$	1,284
Year ended December 31, 2013
Federal	$	1,793			$	(497	)		$	1,296
State	242				(52		)		190
Foreign	901				(237		)		664
	$	2,936			$	(786	)		$	2,150

Schedule of Effective Income Tax Rate Reconciliation

The actual income tax expense (benefit) differs from the “expected” income tax expense (benefit) computed by applying the United States Federal corporate income tax rate of 34% to income before tax expense (benefit) as follows:

	Year Ended December 31,
	2015				2014				2013
Computed “expected” tax expense	$	906			$	451			$	2,339
(Decrease) increase in income taxes resulting from:
State income tax expense, net of federal benefit	(37		)		(31		)		336
State research and development, investment credits	(317		)		(365		)		(309		)
Non-deductible meals & entertainment	33				37				31
Non-deductible stock compensation expense	181				29				178
Non-deductible deferred compensation expense	260				87				—
Non-deductible transaction costs	—				73				170
Subpart F income, net of foreign tax credits	61				296				162
Manufacturing deduction	(102		)		(123		)		—
Nontaxable interest income	(106		)		(105		)		(86		)
Foreign tax rate differential	(792		)		(289		)		(369		)
Federal research and development credits	(348		)		(453		)		(746		)
Uncertain tax positions	(413		)		97				—
Provision to tax return adjustments	80				(317		)		—
Change in tax rates	(313		)		235				—
Change in valuation allowance	1,392				1,665				491
Foreign research and development incentives	(59		)		—				—
Other	(13		)		(3		)		(47		)
Net income tax expense	$	413			$	1,284			$	2,150

Schedule of Income before Income Tax, Domestic and Foreign

The components of income before income tax expense (benefit) determined by tax jurisdiction, are as follows:

	Year Ended December 31,
	2015				2014				2013
United States	$	(570	)		$	907			$	5,500
Foreign	3,236				418				1,183
Total	$	2,666			$	1,325			$	6,683

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities for the periods presented are as follows:

	December 31,
	2015				2014
Deferred tax assets:
Accounts receivable, due to allowance for doubtful accounts	$	900			$	664
Inventories	562				531
Operating loss carry-forwards	2,094				1,939
Stock-based compensation expense	1,981				1,743
Property and equipment, due to difference in depreciation	209				1,334
Research and development, alternative minimum tax credit carry-forwards	3,111				3,313
Foreign tax credit carry-forwards	—				725
State tax credit carry-forwards	2,228				2,176
Warranty reserve	675				682
Accrued expenses	424				505
Gross deferred tax assets	12,184				13,612
Less valuation allowance	(4,688		)		(4,157		)
Total deferred tax assets	7,496				9,455
Deferred tax liabilities:
Purchased intangible assets	(4,944		)		(6,917		)
Property and equipment, due to differences in depreciation	(2,849		)		(2,410		)
Other	(114		)		(130		)
Total deferred tax liabilities	(7,907		)		(9,457		)
Net deferred tax liability	$	(411	)		$	(2	)
Net deferred tax asset—current	$	—			$	2,772
Net deferred tax asset—non-current	$	4,686			$	2,690
Net deferred tax liability—non-current	$	(5,097	)		$	(5,464	)

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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.

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-Publisher FASB
-Name Accounting Standards Codification
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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.

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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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination.

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