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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) before Income Tax Expense by Jurisdiction | The components of income (loss) before income tax expense (benefit) are as follows (in thousands):
| Year Ended December 31,
| 2020 |  | 2019
U.S. | $ | (11,865) |  |  | $ | 11,553 |
Foreign | (1,753) |  |  | 5,446 |
| $ | (13,618) |  |  | $ | 16,999 |
Schedule of Income Tax Expense | The deferred tax provision (benefit) 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, 2020 |  |  |  |  |
Federal | $ | 2,006 |  |  | $ | (3,775) |  |  | $ | (1,769) |
State | 360 |  |  | (646) |  |  | (286) |
Foreign | (32) |  |  | (351) |  |  | (383) |
| $ | 2,334 |  |  | $ | (4,772) |  |  | $ | (2,438) |
Year Ended December 31, 2019 |  |  |  |  |
Federal | $ | 2,399 |  |  | $ | 257 |  |  | $ | 2,656 |
State | 516 |  |  | 47 |  |  | 563 |
Foreign | 1,539 |  |  | (46) |  |  | 1,493 |
| $ | 4,454 |  |  | $ | 258 |  |  | $ | 4,712 |
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,
| 2020 |  | 2019
Federal tax at statutory rates | $ | (2,860) |  |  | $ | 3,570 |
State taxes, net of federal income tax benefit | (248) |  |  | 453 |
Change of valuation allowance | 349 |  |  | — |
Uncertain tax positions | 624 |  |  | 61 |
Foreign income taxed at different rates | (770) |  |  | 41 |
Foreign tax credit | (595) |  |  | — |
Foreign equity investment | 12 |  |  | 172 |
Non-deductible expenses and other | 1,050 |  |  | 415 |
Total income tax expense (benefit) | $ | (2,438) |  |  | $ | 4,712 |
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,
| 2020 |  | 2019
Deferred tax assets: |  |  |
Net operating loss and credit carryforward | $ | 10,506 |  |  | $ | 11,634 |
Operating lease liabilities | 3,337 |  |  | 2,632 |
State income taxes | 70 |  |  | 100 |
Accruals and allowances | 1,374 |  |  | 327 |
Stock-based compensation | 1,651 |  |  | 643 |
Unrealized foreign exchange losses | 176 |  |  | 900 |
Deferred revenue | 87 |  |  | — |
Capital loss carryforward | 410 |  |  | — |
Total deferred tax assets | 17,611 |  |  | 16,236 |
Valuation allowance | (10,145) |  |  | (11,634) |
Total deferred tax assets net of valuation allowance | 7,466 |  |  | 4,602 |
Deferred tax liabilities: |  |  |
Deferred revenue | — |  |  | (72) |
Operating lease right-of-use assets | (1,908) |  |  | (2,423) |
Property, equipment and intangible assets | (848) |  |  | (56) |
Total deferred tax liabilities | (2,756) |  |  | (2,551) |
Net deferred tax assets | $ | 4,710 |  |  | $ | 2,051 |
Schedule of Changes in the Deferred Tax Assets Valuation Allowance | Changes in the deferred tax assets valuation allowance for the years ended December 31, 2019 and 2020 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 |  |  |  |  |  |  |
2019 | $ | 9,723 |  |  | 2,032 |  |  | (121) |  |  | $ | 11,634 |
2020 | $ | 11,634 |  |  | (2,123) |  |  | 634 |  |  | $ | 10,145 |
(*) Amounts not charged (credited) to expenses are charged (credited) to stockholder's equity or deferred tax assets (liabilities).
Schedule of Rollforward of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of gross unrecognized tax benefits in 2019 and 2020 is as follows (in thousands):
Gross unrecognized tax benefits balance at January 1, 2019 | $ | 239 |
Increase related to current year tax positions | 7 |
Settlements | (68) |
Gross unrecognized tax benefits balance at December 31, 2019 | 178 |
Increase related to current year tax positions | 596 |
Settlements | — |
Gross unrecognized tax benefits balance at December 31, 2020 | $ | 774 |

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