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NOTE 13 - INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Components of income (loss) before taxes

		Year Ended December 31,
(in thousands)		2019				2018
U.S. operations		$	(2,518	)		$	(137	)
Foreign operations			1,362				2,034
Total income (loss) before taxes		$	(1,156	)		$	1,897

Components of income tax expense (benefit)

(in thousands)		Year Ended December 31,
Current tax expense (benefit)		2019				2018
U.S. federal		$	(42	)		$	5
State			8				20
Foreign			65				266
			31				291
Deferred tax expense (benefit) – U.S. federal			-				-
Total income tax expense (benefit)		$	31			$	291

Reconciliation of effective income tax

		Year Ended December 31,
		2019				2018
(in thousands)
Statutory tax		$	(243	)		$	398
State and foreign income tax, net of federal income tax benefit			(230	)			(159	)
Valuation allowance for deferred tax assets			568				245
Federal rate change			-				-
Foreign sourced deemed dividend income			-				-
Stock based compensation			(177	)			(282	)
AMT credit refund			-				-
Other			113				89
Total income tax expense (benefit)		$	31			$	291

Schedule of deferred tax assets and liabilities

		Year Ended December 31,
		2019				2018
(in thousands)
Deferred income tax assets:
Allowance for doubtful accounts		$	13			$	8
Inventory and product return reserves			464				467
Compensation accruals			1,723				1,515
Accrued liabilities			129				321
Book-over-tax depreciation and amortization			25				21
Foreign net operating loss carryforwards			3				132
U.S. net operating loss carryforwards			2,904				2,345
U.S. credit carryforwards			2,280				2,161
			7,541				6,970
Valuation Allowance			(7,541	)			(6,970	)
Total Deferred Income Tax Assets		$	-			$	-

Schedule of unrecognized tax benefits

		Year Ended December 31,
		2019				2018
(in thousands)
Unrecognized tax benefits, opening balance		$	308			$	272
Prior period tax position increases			10				-
Additions based on tax positions related to current year			30				36
Unrecognized tax benefits, ending balance		$	348			$	308

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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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