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NOTE 13 - INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2012
Note 13 - Income Taxes Tables |
Components of income (loss) before taxes | Components of income (loss) before taxes:
|  | Year Ended Dec. 31, |
(in thousands) |  | 2012 |  |  | 2011 |
U.S. operations |  | $ | (6,484 | ) |  | $ | (207 | )
Foreign operations |  |  | (272 | ) |  |  | 1,503 |
Total income (loss) before taxes |  | $ | (6,756 | ) |  | $ | 1,296 |
Income tax expense (benefit) consists of: |  |  |  |  |  |  |  |
U.S. federal |  | $ | (8 | ) |  | $ | 20 |
State |  |  | (19 | ) |  |  | 22 |
Foreign |  |  | (300 | ) |  |  | 191 |
|  |  | (327 | ) |  |  | 233 |
Deferred tax expense (benefit) – U.S. federal |  |  | - |  |  |  | - |
Total income tax expense (benefit) |  | $ | (327 | ) |  | $ | 233 |
Reconciliation of our effective income tax and the U.S. federal tax rate | A reconciliation of our effective income tax and the U.S. federal tax rate is as follows:
|  | Year Ended Dec. 31, |
|  | 2012 |  |  | 2011 |
(in thousands) |  |  |  |  |  |
Statutory tax |  | $ | (1,937 | ) |  | $ | 441 |
State and foreign income tax, net of |  |  |  |  |  |  |  |
federal income tax benefit |  |  | (324 | ) |  |  | (323 | )
Valuation allowance for deferred tax assets |  |  | 1,934 |  |  |  | 115 |
Total income tax expense (benefit) |  | $ | (327 | ) |  | $ | 233 |
Tax effects of temporary differences that gave rise to significant portions of the deferred tax assets | The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets are presented below:
|  | Year Ended December 31, |
|  | 2012 |  |  | 2011 |
(in thousands) |  |  |  |  |  |
Deferred income tax assets: |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 25 |  |  | $ | 28 |
Inventory and product return reserves |  |  | 786 |  |  |  | 699 |
Compensation accruals |  |  | 1,116 |  |  |  | 963 |
Accrued liabilities |  |  | 697 |  |  |  | 29 |
Book-over-tax depreciation and amortization |  |  | 262 |  |  |  | 274 |
Foreign net operating loss carryforwards |  |  | 800 |  |  |  | 704 |
U.S. net operating loss carryforwards |  |  | 6,054 |  |  |  | 5,156 |
U.S. credit carryforwards |  |  | 951 |  |  |  | 1,053 |
|  |  | 10,691 |  |  |  | 8,906 |
Valuation Allowance |  |  | (10,691 | ) |  |  | (8,906 | )
Total Deferred Income Tax Assets |  | $ | - |  |  | $ | - |
Gross changes in uncertain tax positions resulting in unrecognized tax benefits | The gross changes in uncertain tax positions resulting in unrecognized tax benefits are presented below:
|  | Year Ended Dec. 31, |
|  | 2012 |  |  | 2011 |
(in thousands) |  |  |  |  |  |
Unrecognized tax benefits, opening balance |  | $ | 113 |  |  | $ | 98 |
Prior period tax position increases |  |  | 19 |  |  |  | 5 |
Additions based on tax positions related to current year |  |  | - |  |  |  | 10 |
Unrecognized tax benefits, ending balance |  | $ | 132 |  |  | $ | 113 |

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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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