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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Taxes |
Schedule of components of loss before income taxes | The Company’s components of loss before income tax (in thousands) are as follows:
|  | Year Ended December 31, |
|  | 2019 |  | 2018 |  | 2017 |
Domestic |  | $ | (14,097) |  | $ | (20,577) |  | $ | (32,238) |
Foreign |  |  | (1,355) |  |  | (4,628) |  |  | (4,866) |
Loss before income tax |  | $ | (15,452) |  | $ | (25,205) |  | $ | (37,104) |
Schedule of components of income tax benefit | The Company’s components of income tax benefit (in thousands) are as follows:
|  | Year Ended December 31, |
|  | 2019 |  | 2018 |  | 2017 |
Current federal benefit |  | $ | 285 |  | $ | 55 |  | $ | 40 |
Current state (expense) benefit |  |  | (69) |  |  | (14) |  |  | 3,545 |
Current foreign benefit |  |  | — |  |  | — |  |  | 2,492 |
Deferred federal expense |  |  | (251) |  |  | (274) |  |  | (51) |
Deferred state benefit |  |  | 127 |  |  | 344 |  |  | 697 |
Deferred foreign benefit (expense) |  |  | 147 |  |  | 687 |  |  | (1,409) |
Income tax benefit |  | $ | 239 |  | $ | 798 |  | $ | 5,314 |
Schedule of the difference between the income tax provision and the amount computed by applying the statutory federal income tax rate to losses before income taxes | The income tax provision (in thousands) differs from the amount computed by applying the statutory federal income tax rate to loss before income tax as follows:
|  | Year Ended December 31, |
|  | 2019 |  | 2018 |  | 2017 |
Tax benefit computed at statutory rate of 21% and 35% (1) |  | $ | 3,245 |  | $ | 5,293 |  | $ | 12,986 |
Change in valuation allowance |  |  | (5,744) |  |  | (5,811) |  |  | (4,747) |
State income tax benefit, net of federal tax |  |  | 46 |  |  | 260 |  |  | 2,757 |
Foreign loss |  |  | 2,827 |  |  | 1,319 |  |  | 1,593 |
Tax reform impact to deferred tax balances (2) |  |  | — |  |  | — |  |  | (7,590) |
Other |  |  | (135) |  |  | (263) |  |  | 315 |
Income tax benefit |  | $ | 239 |  | $ | 798 |  | $ | 5,314 |
| (1) |  | Statutory rate of 21% for years ended December 31, 2019 and 2018 and 35% for year ended December 31, 2017.
| (2) |  | Due to the Tax Cuts and Jobs Act enacted on December 22, 2017, the Company’s domestic deferred tax assets and liabilities were remeasured from 35% to 21% as of December 31, 2017. The change in tax rate resulted in a decrease to the gross domestic deferred tax asset which is offset by a corresponding decrease to the valuation allowance.
Schedule of the principal components of the Company's net deferred tax (liabilities) assets | The principal components of the Company’s net deferred tax assets (liabilities) (in thousands) are as follows:
|  | December 31, |
|  | 2019 |  | 2018 |
Deferred tax assets: |  |  |  |  |  |  |
Federal tax net operating loss ("NOL") carryforward |  | $ | 25,921 |  | $ | 24,848 |
Foreign tax NOL carryforward |  |  | 6,418 |  |  | 5,298 |
State tax NOL carryforward |  |  | 1,692 |  |  | 2,134 |
Other comprehensive income |  |  | 379 |  |  | 490 |
Deferred revenue |  |  | 351 |  |  | 697 |
Restricted stock and restricted stock unit awards |  |  | 316 |  |  | 320 |
Foreign deferred taxes |  |  | 242 |  |  | 466 |
Right-of-use assets |  |  | 193 |  |  | — |
Canadian start-up costs |  |  | 122 |  |  | 137 |
Self-insurance |  |  | 106 |  |  | 111 |
Workers’ compensation |  |  | 96 |  |  | 60 |
Alternative Minimum Tax ("AMT") credit carryforward |  |  | 79 |  |  | 315 |
Other |  |  | 90 |  |  | 92 |
Gross deferred tax assets |  |  | 36,005 |  |  | 34,968 |
Less valuation allowances |  |  | (28,299) |  |  | (22,806) |
Net deferred tax assets |  |  | 7,706 |  |  | 12,162 |
Deferred tax liabilities: |  |  |  |  |  |  |
Property and equipment |  |  | (7,649) |  |  | (12,003) |
Net deferred tax assets (liabilities) |  | $ | 57 |  | $ | 159 |
Domestic deferred tax assets |  | $ | 57 |  | $ | 293 |
Foreign deferred tax liabilities |  |  | — |  |  | (134) |
Net deferred tax assets (liabilities) |  | $ | 57 |  | $ | 159 |

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- 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
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- 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
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- 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
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