XML 47 R35.htm IDEA: XBRL DOCUMENT v3.20.4

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) for the years ended December 31, 2020 and 2019 attributable to loss from operations is presented below.

			Current						Deferred						Total
Year ended December 31, 2020
Federal			$	240					$	—					$	240
State			—						—						—
Foreign			321						(387)						(66)
			$	561					$	(387)					$	174
Year ended December 31, 2019
Federal			$	(196)					$	(4,741)					$	(4,937)
State			(28)						(29)						(57)
Foreign			1,143						(152)						991
			$	919					$	(4,922)					$	(4,003)

Schedule of Effective Income Tax Rate Reconciliation

Actual income tax expense (benefit) differs from the “expected” income tax expense (benefit) computed by applying the United States Federal statutory income tax rate of 21% for both 2020 and 2019 to loss before tax expense, as follows:

			Year Ended December 31,
			2020						2019
Income tax benefit at Federal statutory income tax rate			$	(4,571)					$	(4,203)
Increase (decrease) in income taxes resulting from:
State income tax benefit, net of federal benefit			(600)						(610)
State research and development, investment credits			(213)						71
Non-deductible meals & entertainment			22						36
Non-deductible stock compensation expense			19						18
Foreign tax rate differential			235						(4)
Federal research and development credits			(707)						(490)
Uncertain tax positions			39						(110)
Provision to tax return adjustments			144						21
Change in valuation allowance			3,980						934
Loss on legal entity dissolution			—						244
Impairment of goodwill and intangibles			1,834						—
Other			(8)						90
Income tax expense (benefit)			$	174					$	(4,003)

Schedule of Loss before Income Tax, Domestic and Foreign

Loss from continuing operations before income tax expense (benefit) determined by tax jurisdiction, are as follows:

			Year Ended December 31,
			2020						2019
United States			$	(11,862)					$	(22,452)
Foreign			(9,904)						2,440
Total			$	(21,766)					$	(20,012)

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities for the periods presented consisted of the following:

			December 31,
			2020						2019
Deferred tax assets:
Accounts receivable, due to allowance for doubtful accounts			$	221					$	373
Inventories			1,209						776
Operating loss carry-forwards			2,744						1,343
Stock-based compensation expense			874						807
Property and equipment, due to difference in depreciation			841						47
Research and development tax credit carry-forwards			5,640						5,243
Foreign tax credit carry-forwards			2,345						2,345
State tax credit carry-forwards			3,838						3,146
Capitalized research and development			3,154						3,263
Warranty reserve			429						523
Accrued expenses			1,216						845
Lease liability			1,574						1,378
Gross deferred tax assets			24,085						20,089
Less valuation allowance			(22,432)						(18,452)
Total deferred tax assets			1,653						1,637
Deferred tax liabilities:
Purchased intangible assets			(384)						(844)
Property and equipment, due to differences in depreciation			(50)						(132)
Right of use asset			(1,564)						(1,378)
Total deferred tax liabilities			(1,998)						(2,354)
Net deferred tax liability			$	(345)					$	(717)
Deferred income tax asset			$	73					$	45
Deferred income tax liability			$	(418)					$	(762)

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

The aggregate changes in the total gross amount of unrecognized tax benefits are as follows:

			Year Ended December 31,
			2020						2019
Unrecognized tax benefits as of January 1			$	1,897					$	494
Gross (decrease) increase in unrecognized tax benefits - prior year tax positions			(105)						1,524
Gross increase in unrecognized tax benefits - current year tax positions			—						78
Lapse of statute of limitations			(21)						(199)
Unrecognized tax benefits as of December 31			$	1,771					$	1,897

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=120395691&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 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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319

+ Details

Name:	us-gaap_SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration