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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Current and Deferred Income Tax Provision (Benefit)

For each of the years ended December 31, 2018 and 2017, current tax provisions and current deferred tax provisions were recorded as follows:

		December 31,
		2018				2017
Current Tax Provision
Federal		$	21,000			$	-
State			(21,000	)			(27,000	)
Foreign			(5,000	)			(5,000	)
			(5,000	)			(32,000	)
Deferred Tax Provision
Federal			-				-
State			6,000				(24,000	)
Foreign			63,000				(10,000	)
			69,000				(34,000	)
Total Tax Provision
Federal			21,000				-
State			(15,000	)			(51,000	)
Foreign			58,000				(15,000	)
		$	64,000			$	(66,000	)

Schedule of Deferred Tax Assets and Liabilities

The net deferred tax assets and liabilities have been reported in other liabilities in the consolidated balance sheets at December 31, 2018 and 2017 as follows:

		December 31,
		2018				2017
Deferred Tax Assets:
NOL carryforwards		$	15,756,000			$	15,337,000
UK NOL carryforwards			534,000				567,000
Allowance for doubtful accounts			97,000				119,000
Compensation and vacation accrual			58,000				64,000
Operating accruals			285,000				47,000
Research and experimentation, AMT and foreign tax credits			126,000				148,000
Texas margin tax credit			120,000				136,000
Other			850,000				514,000
Total gross deferred tax assets			17,826,000				16,932,000
Valuation allowance			(17,149,000	)			(16,340,000	)
Net deferred tax assets			677,000				592,000
Deferred Tax Liabilities:
Capitalized software			523,000				375,000
Fixed assets and intangibles			86,000				220,000
Foreign			45,000				49,000
Total gross deferred liabilities			654,000				644,000
Net deferred taxes		$	23,000			$	(52,000	)

Schedule of Reconciliation of Expected Income Taxes

The reconciliation of computed expected income taxes to effective income taxes by applying the federal statutory rate of 21% is as follows:

		December 31,
		2018				2017
Tax at federal income tax rate		$	68,000			$	316,000
State provision			(15,000	)			(51,000	)
Foreign tax differential			13,000				3,000
Change in valuation allowance			(20,000	)			8,898,000
Impact related to tax reform			-				(8,791,000	)
Permanent items			(3,000	)			(441,000	)
Other			21,000				-
Total Provision		$	64,000			$	(66,000	)

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

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