Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

	Years ended
	December 31,
	2017			2016
Income (loss) before income taxes:
U.S.	$	4,733		$	3,126
Non-U.S.		1,552			(186	)
Total income (loss) before income taxes	$	6,285		$	2,940
Provision (benefit) for taxes:
Current:
Federal	$	221		$	335
State		101			21
Non-U.S.		—			—
Total current		322			356
Deferred:
Federal		1,521			(1,153	)
State		—			—
Non-U.S.		146			(144	)
Total deferred expense (benefit)		1,667			(1,297	)
Total income tax expense (benefit)	$	1,989		$	(941	)
Effective income tax rate		31.6	%		(32.0	)%

	Years ended
	December 31,
	2017			2016
Computed expected federal tax expense	$	2,200		$	1,029
Increase (Decrease) in valuation allowance		165			(2,706	)
State income net of federal benefit		65			108
Non-U.S. income taxed at different rates		(400	)		(51	)
Uncertain tax positions expense		21			—
Foreign exchange adjustment		(266	)		704
Foreign tax rate adjustment		72			(23	)
Impact of change in enacted rates		108			—
Other		24			(2	)
Income tax expense (benefit)	$	1,989		$	(941	)

	As of December 31,
	2017			2016
Deferred tax assets:
Net operating losses	$	4,856		$	4,862
Accrued compensation, bonuses, severance		245			126
Allowance for bad debt		—			46
Intangible amortization		12			57
Impaired assets		240			240
Accrued expenses		7			20
Deferred revenue		522			1,991
Depreciation		58			221
Charitable Contribution Carryover		2			97
Restricted Stock Awards		46			3
Tax credits		118			35
Valuation allowance		(4,655	)		(4,490	)
Total deferred tax assets	$	1,451		$	3,208
Deferred tax liabilities:
Deferred course expenses	$	(1,010	)	$	(1,913	)
Total deferred tax liabilities		(1,010	)		(1,913	)
Net deferred tax asset	$	441		$	1,295

	As of December 31,
	2017		2016
Unrecognized tax benefits - January 1	$	1,636	$	1,717
Gross increases - tax positions in prior period		21		—
Gross decreases - tax positions in prior period		—		(81	)
Unrecognized tax benefits - December 31	$	1,657	$	1,636

	As of December 31,
	2017		2016
Reduction of net operating loss carryforwards	$	437	$	1,275
Reduction of tax credit carryforwards		—		—
Total reductions of deferred tax assets		437		1,275
Noncurrent tax liability (reflected in Other long-term liabilities)		1,220		361
Total liability for unrecognized tax benefits	$	1,657	$	1,636