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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of United States and Foreign Income (Loss) Before Income Taxes

United States and foreign income (loss) before income taxes were as follows:

		Years Ended December 31,
		2022				2021				2020
		(in thousands)
United States		$	(3,454	)		$	(961	)		$	(13,225	)
Foreign			515				(1,573	)			(12,233	)
		$	(2,939	)		$	(2,534	)		$	(25,458	)

Schedule of Components of the (Expense) Benefit for Income Taxes

		Years Ended December 31,
		2022				2021				2020
		(in thousands)
Current
Federal		$	—			$	(42	)		$	1
State			—				—				—
Foreign			928				1,284				1,044
Total current income tax expense (benefit)		$	928			$	1,242			$	1,045
Deferred
Federal			—				—				—
State			—				—				—
Foreign			1,135				2,052				(2,827	)
Total deferred tax expense (benefit)		$	1,135			$	2,052			$	(2,827	)
Total income tax expense (benefit)		$	2,063			$	3,294			$	(1,782	)

Summary of Unrecognized Tax Benefits

		Years Ended December 31,
		2022				2021				2020
		(in thousands)
Beginning balance-gross unrecognized tax benefits (UTB’s)		$	3,244			$	3,404			$	15,507
Tax credit expiration			—				(160	)			(12,103	)
Ending balance—UTB			3,244				3,244				3,404
UTB’s as a credit in deferred taxes			(2,347	)			(2,347	)			(2,347	)
Federal benefit of state taxes			(356	)			(356	)			(516	)
UTB’s that would impact the effective tax rate		$	541			$	541			$	541

Summary of the Components of Net Deferred Tax Assets

		December 31,				December 31,
		2022				2021
		(in thousands)
Deferred Tax Assets
Allowance and reserves		$	2,432			$	3,811
Net operating loss carryforward			168,691				167,844
Tax credit carryforwards			6,093				6,451
Property, plant and equipment			310				396
Stock-based compensation			—				29
Accrued warranties			13				12
Other			13,624				14,052
Total deferred tax assets			191,163				192,595
Deferred Tax Liabilities
Deferred revenue and customer advances, net			(87	)			(88	)
Prepaid expense			(41	)			(42	)
Total deferred tax liabilities			(128	)			(130	)
Total net deferred tax assets			191,035				192,465
Less: Valuation allowance			(190,198	)			(190,334	)
Total net deferred tax assets		$	837			$	2,131

Schedule of Reconciliation of Effective Income Tax Amount and the Federal Statutory Amount

		Years Ended December 31,
		2022				2021				2020
		(in thousands)
Federal tax (benefit) at statutory rate		$	(617	)		$	(532	)		$	(5,388	)
Stock compensation expense			127				68				148
Effect of differences in foreign tax rates			1,117				1,715				(1,408	)
ASC 740-10 reserve			21				(21	)			22
Change in deferred tax valuation allowance			1,394				1,273				4,334
Other			21				791				510
Total Tax Expense (Benefit)		$	2,063			$	3,294			$	(1,782	)

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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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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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