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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Income Tax Expense by Jurisdiction

The components of income before income tax expense are as follows (in thousands):

	Year Ended December 31,
	2017				2016				2015
U.S.	$	6,953			$	7,525			$	3,442
Foreign	(2,235		)		2,474				(864		)
	$	4,718			$	9,999			$	2,578

Schedule of Income Tax Expense

The deferred tax provision results from changes in the Company’s deferred tax assets (future deductible amounts) and tax liabilities (future taxable amounts), which are presented in the table below:

	Current				Deferred				Total
	(In thousands)
Year Ended December 31, 2017
Federal	$	1,988			$	24			$	2,012
State	198				(64		)		134
Foreign	905				75				980
	$	3,091			$	35			$	3,126
Year Ended December 31, 2016
Federal	$	2,403			$	(123	)		$	2,280
State	395				23				418
Foreign	1,391				(97		)		1,294
	$	4,189			$	(197	)		$	3,992
Year Ended December 31, 2015
Federal	$	(6,475	)		$	(238	)		$	(6,713	)
State	281				51				332
Foreign	454				(18		)		436
	$	(5,740	)		$	(205	)		$	(5,945	)

Schedule of Tax Expense to Effective Tax Rate

Income tax expense differed from the amounts computed by applying the U.S. federal statutory tax rate applicable to the Company’s level of pretax income as a result of the following (in thousands):

	Year Ended December 31,
	2017				2016				2015
Federal tax at statutory rates	$	1,651			$	3,500			$	902
State taxes, net of federal income tax benefit	113				276				219
Change of valuation allowance	1,577				895				816
Uncertain tax positions	(907		)		(132		)		(7,935		)
Foreign income taxed at different rates	72				(509		)		(124		)
U.S. tax reform (the Tax Act)	681				—				—
Tax on undistributed earnings	(173		)		—				—
Non-deductible expenses and other	112				(38		)		177
Total income tax expense	$	3,126			$	3,992			$	(5,945	)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2017				2016
Deferred tax assets:
Net operating loss carryforwards	$	9,250			$	7,239
State income taxes	65				159
Accruals and allowances	287				447
Stock based compensation	744				771
Unrealized foreign exchange losses	191				149
Deferred revenue	87				113
Deferred rent	418				625
Total deferred tax assets	11,042				9,503
Valuation allowance	(9,249		)		(7,168		)
Total deferred tax assets net of valuation allowance	1,793				2,335
Deferred tax liabilities:
U.S. tax on undistributed earnings	—				(173		)
Property, equipment and intangible assets	(277		)		(351		)
Total deferred tax liabilities	(277		)		(524		)
Net deferred tax assets	$	1,516			$	1,811

Changes in the Deferred Tax Assets Valuation Allowance

Changes in the deferred tax assets valuation allowance for the years ended December 31, 2015, 2016 and 2017 are as follows (in thousands):

	Balance at the beginning of the year				Charged (Credited) to expenses			Charged (Credited) to other account (*)			Balance at end of year
Deferred tax assets valuation allowance
2015	$	6,431			816			(307	)		$	6,940
2016	$	6,940			895			(667	)		$	7,168
2017	$	7,168			1,577			504			$	9,249

(*) Amounts not charged (credited) to expenses are charged (credited) to stockholder's equity or deferred tax assets (liabilities).

Rollforward of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits in 2015, 2016, and 2017 is as follows (in thousands):

Gross unrecognized tax benefits balance at January 1, 2015	$	10,025
Increase related to prior year tax positions	898
Decrease related to prior year tax positions	—
Increase related to current year tax positions	11
Settlements	—
Lapse of statute of limitations	(8,264		)
Gross unrecognized tax benefits balance at December 31, 2015	2,670
Increase related to prior year tax positions	10
Decrease related to prior year tax positions	—
Increase related to current year tax positions	—
Settlements	—
Lapse of statute of limitations	(323		)
Gross unrecognized tax benefits balance at December 31, 2016	2,357
Increase related to prior year tax positions	21
Decrease related to prior year tax positions	(737		)
Increase related to current year tax positions	4
Settlements	(920		)
Lapse of statute of limitations	—
Gross unrecognized tax benefits balance at December 31, 2017	$	725

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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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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 the change in unrecognized tax benefits.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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