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Income Taxes (Tables)

12 Months Ended

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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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 the change in unrecognized tax benefits.

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