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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
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, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | (in thousands) |
United States |  | $ | 16,378 |  |  | $ | (3,454 | ) |  | $ | (961 | )
Foreign |  |  | (3,533 | ) |  |  | 515 |  |  |  | (1,573 | )
Elimination of Intercompany Dividend Income |  |  | (15,422 | ) |  |  | — |  |  |  | — |
|  | $ | (2,577 | ) |  | $ | (2,939 | ) |  | $ | (2,534 | )
Schedule of Components of the Expense for Income Taxes | The components of the income tax expense are summarized as follows:
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | (in thousands) |
Current |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | (42 | )
State |  |  | — |  |  |  | — |  |  |  | — |
Foreign |  |  | 999 |  |  |  | 928 |  |  |  | 1,284 |
Total current income tax expense |  | $ | 999 |  |  | $ | 928 |  |  | $ | 1,242 |
Deferred |  |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |  |  |  | — |
Foreign |  |  | 275 |  |  |  | 1,135 |  |  |  | 2,052 |
Total deferred tax expense |  | $ | 275 |  |  | $ | 1,135 |  |  | $ | 2,052 |
Total income tax expense |  | $ | 1,274 |  |  | $ | 2,063 |  |  | $ | 3,294 |
Summary of Unrecognized Tax Benefits | A summary of the Company’s unrecognized tax benefits is as follows:
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | (in thousands) |
Beginning balance-gross unrecognized tax benefits (UTB’s) |  | $ | 3,244 |  |  | $ | 3,244 |  |  | $ | 3,404 |
Tax credit expiration |  |  | — |  |  |  | — |  |  |  | (160 | )
Ending balance—UTB |  |  | 3,244 |  |  |  | 3,244 |  |  |  | 3,244 |
UTB’s as a credit in deferred taxes |  |  | (2,347 | ) |  |  | (2,347 | ) |  |  | (2,347 | )
Federal benefit of state taxes |  |  | (356 | ) |  |  | (356 | ) |  |  | (356 | )
UTB’s that would impact the effective tax rate |  | $ | 541 |  |  | $ | 541 |  |  | $ | 541 |
Summary of the Components of Net Deferred Tax Assets | A summary of the components of net deferred tax assets is as follows:
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Deferred Tax Assets |  |  |  |  |  |
Allowance and reserves |  | $ | 2,064 |  |  | $ | 2,432 |
Net operating loss carryforward |  |  | 167,030 |  |  |  | 168,691 |
Tax credit carryforwards |  |  | 5,541 |  |  |  | 6,093 |
Property, plant and equipment |  |  | 261 |  |  |  | 310 |
Accrued warranties |  |  | 13 |  |  |  | 13 |
Other |  |  | 13,059 |  |  |  | 13,624 |
Total deferred tax assets |  |  | 187,968 |  |  |  | 191,163 |
Deferred Tax Liabilities |  |  |  |  |  |
Deferred revenue and customer advances, net |  |  | (83 | ) |  |  | (87 | )
Prepaid expense |  |  | (43 | ) |  |  | (41 | )
Total deferred tax liabilities |  |  | (126 | ) |  |  | (128 | )
Total net deferred tax assets |  |  | 187,842 |  |  |  | 191,035 |
Less: Valuation allowance |  |  | (187,291 | ) |  |  | (190,198 | )
Total net deferred tax assets |  | $ | 551 |  |  | $ | 837 |
Schedule of Reconciliation of Effective Income Tax Amount and the Federal Statutory Amount | The difference between the Company’s effective income tax amount and the federal statutory amount are reconciled below:
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | (in thousands) |
Federal tax (benefit) at statutory rate |  | $ | (541 | ) |  | $ | (617 | ) |  | $ | (532 | )
Stock compensation expense |  |  | 62 |  |  |  | 127 |  |  |  | 68 |
Effect of differences in foreign tax rates |  |  | 925 |  |  |  | 1,117 |  |  |  | 1,715 |
Effect of elimination of dividend distribution |  |  | 3,239 |  |  |  | — |  |  |  | — |
ASC 740-10 reserve |  |  | 21 |  |  |  | 21 |  |  |  | (21 | )
Change in deferred tax valuation allowance |  |  | (2,369 | ) |  |  | 1,394 |  |  |  | 1,273 |
Other |  |  | (63 | ) |  |  | 21 |  |  |  | 791 |
Total Tax Expense |  | $ | 1,274 |  |  | $ | 2,063 |  |  | $ | 3,294 |

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