Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

	Years ended December 31,
	2016			2015
Income (loss) before income taxes:
U.S.	$	3,126		$	3,552
Non-U.S.		(186	)		(6,263	)
Total income (loss) before income taxes	$	2,940		$	(2,711	)
Provision (benefit) for taxes:
Current:
Federal	$	335		$	—
State		21			33
Non-U.S.		—			—
Total current		356			33
Deferred:
Federal		(1,153	)		—
State		—			(18	)
Non-U.S.		(144	)		—
Total deferred		(1,297	)		(18	)
Total income tax expense (benefit)	$	(941	)	$	15
Effective income tax rate		(32.0	)%		(0.6	)%

	Years ended December 31,
	2016			2015
Computed expected federal tax expense	$	1,029		$	(949	)
Decrease in valuation allowance		(2,706	)		(672	)
State income net of federal benefit		108			203
Non-U.S. income taxed at different rates		(51	)		848
Uncertain tax positions expense		—			(27	)
Foreign exchange adjustment		704			411
Foreign tax rate adjustment		(23	)		180
Other		(2	)		21
Income tax expense (benefit)	$	(941	)	$	15

	As of December 31,
	2016			2015
Deferred tax assets:
Net operating losses	$	4,862		$	5,703
Accrued compensation, bonuses, severance		126			336
Allowance for bad debt		46			46
Intangible amortization		57			104
Impaired assets		240			240
Accrued expenses		20			29
Deferred revenue		1,991			2,712
Depreciation		221			241
Charitable Contribution Carryover		97			—
Restricted Stock Awards		3			—
Tax credits		35			97
Valuation allowance		(4,490	)		(7,196	)
Total deferred tax assets	$	3,208		$	2,312
Deferred tax liabilities:
Deferred course expenses	$	(1,913	)	$	(2,312	)
Total deferred tax liabilities		(1,913	)		(2,312	)
Net deferred tax asset	$	1,295		$	—

	As of December 31,
	2016			2015
Unrecognized tax benefits - January 1	$	1,717		$	1,744
Gross increases - tax positions in prior period		—			—
Gross decreases - tax positions in prior period		(81	)		(27	)
Unrecognized tax benefits - December 31	$	1,636		$	1,717

	As of December 31,
	2016		2015
Reduction of net operating loss carryforwards	$	1,275	$	1,656
Reduction of tax credit carryforwards		—		5
Total reductions of deferred tax assets		1,275		1,661
Noncurrent tax liability (reflected in Other long-term liabilities)		361		56
Total liability for unrecognized tax benefits	$	1,636	$	1,717