Annual report pursuant to Section 13 and 15(d)

Income Taxes (Tables)

v3.19.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Schedule of income tax provision (benefit)
    Years ended  
    December 31,  
    2018     2017  
Income (loss) before income taxes:            
U.S.   $ (5,369 )   $ 4,733  
Non-U.S.     (4,118 )     1,552  
Total income (loss) before income taxes   $ (9,487 )   $ 6,285  
Provision (benefit) for taxes:                
Current:                
Federal   $ (56 )   $ 221  
State     38       101  
Non-U.S.     —       —  
Total current     (18 )     322  
Deferred:                
Federal     584       1,521  
State     —       —  
Non-U.S.     (97 )     146  
Total deferred expense (benefit)     487       1,667  
Total income tax expense (benefit)   $ 469     $ 1,989  
Effective income tax rate     (14.8 )%     31.6 %
Schedule of difference between statutory federal income tax rate and tax provision attributable to income (loss) from continuing operations
    Years ended  
    December 31,  
    2018     2017  
Computed expected federal tax expense   $ (1,992 )   $ 2,200  
Increase (Decrease) in valuation allowance     2,215       165  
State income net of federal benefit     39       65  
Non-U.S. income taxed at different rates     16       (400 )
Uncertain tax positions expense     (16 )     21  
Foreign exchange adjustment     361       (266 )
Foreign tax rate adjustment     1       72  
Impact of change in enacted rates     1       108  
Other     (156 )     24  
Income tax expense (benefit)   $ 469     $ 1,989  
Schedule of deferred tax assets and liabilities
    As of December 31,  
    2018     2017  
Deferred tax assets:            
Net operating losses   $ 7,543     $ 4,856  
Accrued compensation, bonuses, severance     19       245  
Interest Expense     9       —  
Intangible amortization             12  
Impaired assets     240       240  
Accrued expenses             7  
Deferred revenue             522  
Depreciation     30       58  
Charitable Contribution Carryover     2       2  
Restricted Stock Awards             46  
Tax credits     118       118  
Valuation allowance     (6,870 )     (4,655 )
Total deferred tax assets   $ 1,091     $ 1,451  
Deferred tax liabilities:                
Deferred course expenses   $ (994 )   $ (1,010 )
Total deferred tax liabilities     (994 )     (1,010 )
Net deferred tax asset   $ 97     $ 441  
Schedule of unrecognized tax benefits

    As of December 31,  
    2018     2017  
Unrecognized tax benefits - January 1   $ 1,657     $ 1,636  
Gross increases - tax positions in prior period     2       21  
Gross decreases - tax positions in prior period     (19 )     —  
Unrecognized tax benefits - December 31   $ 1,640     $ 1,657  
Schedule of liability for unrecognized tax benefits
    As of December 31,  
    2018     2017  
Reduction of net operating loss carryforwards   $ 309     $ 437  
Reduction of tax credit carryforwards     —       —  
Total reductions of deferred tax assets     309       437  
Noncurrent tax liability (reflected in Other long-term liabilities)     1,331       1,220  
Total liability for unrecognized tax benefits   $ 1,640     $ 1,657