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Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carry forwards | $ 1,357 | $ 1,313
Federal Research and Development Credit | 240 | 240
Deferred revenue | 109 | 360
Accrued payroll | 73 |
Allowance for doubtful accounts and other receivable | 36 | 59
Share-based compensation expense | 545 | 646
Foreign subsidiaries | 733 | 588
Depreciation | 396 | 360
Other | 439 | 26
Federal Alternative Minimum Tax |  | 156
Valuation allowance | (292) |
Total deferred tax assets | 3,636 | 3,748
Deferred tax liabilities: |  |
Goodwill | 76 | 224
Intangible assets of subsidiaries | 513 |
Capitalized software development costs | 479 | 469
Total deferred tax liabilities | 1,068 | 693
Net deferred taxes | $ 2,568 | $ 3,055

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