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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2013
Schedule of Income Tax (Benefit) Expense | Income tax (benefit) expense consists of the following for the years ended December 31, 2013 and 2012:
|  | 2013 |  |  | 2012 |
Current tax (benefit) expense: |  |  |  |  |  |  |  |
Federal |  | $ | (1,835 | ) |  | $ | 784 |
State |  |  | (79 | ) |  |  | 117 |
Penalties and interest |  |  | 55 |  |  |  | 55 |
|  |  | (1,859 | ) |  |  | 956 |
Deferred tax (benefit) expense: |  |  |  |  |  |  |  |
Federal |  |  | (806 | ) |  |  | (156 | )
State |  |  | (60 | ) |  |  | (12 | )
Valuation allowance |  |  | 1,935 |  |  |  | — |
|  |  | 1,069 |  |  |  | (168 | )
|  | $ | (790 | ) |  | $ | 788 |
Schedule of Reconciliation of Income Tax | A reconciliation of income tax computed at the U.S. statutory rate of 34% to the effective income tax rate is as follows:
|  | 2013 |  |  | 2012 |
Statutory rate |  |  | (34 | )% |  |  | 34 | %
State taxes |  |  | (3 | ) |  |  | 3 |
Permanent differences and other |  |  | 3 |  |  |  | (4 | )
Change in valuation allowance |  |  | 24 |  |  |  | — |
Effective rate |  |  | (10 | )% |  |  | 34 | %
Schedule of the Tax Effects of Temporary Differences That Give Rise to Deferred Tax Assets (Liabilities) | (7) INCOME TAXES (continued) The tax effects of temporary differences that give rise to deferred tax assets (liabilities) at December 31, 2013 and 2012 are as follows:
|  | 2013 |  |  | 2012 |
Current deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Accrued expenses |  | $ | 65 |  |  | $ | 130 |
Deferred rent |  |  | - |  |  |  | 27 |
Accounts receivable |  |  | 671 |  |  |  | 673 |
Inventory |  |  | 970 |  |  |  | 1,113 |
Amortization |  |  | 135 |  |  |  | (21 | )
Prepaid expenses |  |  | (99 | ) |  |  | (67 | )
Stock based compensation |  |  | 23 |  |  |  | — |
Tax Credits and NOL Carryforward |  |  | 233 |  |  |  | — |
Other |  |  | 9 |  |  |  | — |
|  |  | 2,007 |  |  |  |  |
Less: Valuation allowance |  |  | (1,935 | ) |  |  | — |
Net current deferred tax assets |  | $ | 72 |  |  | $ | 1,855 |
Long-term deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Property and equipment |  | $ | (969 | ) |  | $ | (1,182 | )
Deferred rent |  |  | 897 |  |  |  | 396 |
Net long-term deferred tax liabilities |  | $ | (72 | ) |  | $ | (786 | )
Net deferred tax liabilities |  | $ |  |  |  | $ | (786 | )
Schedule of Reconciliation of the Beginning and Ending Amount of Unrecognized Tax Benefits | The accounting standard related to income taxes applies to all tax positions and defines the confidence level that a tax position must meet in order to be recognized in the financial statements. This accounting standard requires that the tax effects of a position be recognized only if it is “more-likely-than-not” to be sustained by the taxing authority as of the reporting date. If a tax position is not considered “more-likely-than-not” to be sustained, then no benefits of the position are to be recognized. This accounting standard requires additional disclosures. The recognition of uncertain tax benefits are not expected to have a material impact on the Company’s effective tax rate or results of operations. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
|  | 2013 |  |  | 2012 |
Unrecognized tax benefits at the beginning of the period |  | $ | 67 |  |  | $ | 60 |
Gross increases for State income tax liabilities |  |  | 127 |  |  |  | 7 |
Unrecognized tax benefits at the end of the period |  | $ | 194 |  |  | $ | 67 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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