Income Tax Disclosure [Text Block] | INCOME TAXES Deferred tax assets (liabilities) included in the balance sheet as of December 31, 2018 and 2017 are as follows (in thousands): 2018 2017 Deferred tax assets: Net operating loss carryforward $ 71 $ 168 Capital loss carryforward 5,263 — Allowance for doubtful accounts 145 272 Provision for accrued expenses and other, net 1,621 1,300 Stock based compensation 2,603 3,770 Deferred revenue 537 920 Tax credit carryforward 272 — 10,512 6,430 Less valuation allowance 5,305 224 Deferred tax asset, net of valuation allowance 5,207 6,206 Deferred tax liabilities: Acquired intangibles (10,374 ) (10,933 ) Depreciation of fixed assets (3,291 ) (3,049 ) Capitalized contract costs (1,850 ) — Deferred tax liabilities (15,515 ) (13,982 ) Net deferred tax liability $ (10,308 ) $ (7,776 ) Recognized in Consolidated Balance Sheets: Deferred tax asset 136 469 Deferred tax liability (10,444 ) (8,245 ) Net deferred tax liability $ (10,308 ) $ (7,776 ) The Company had deferred tax assets of $0.1 million and $0.2 million , respectively, at December 31, 2018 and 2017 related to net operating loss carryforwards; $5.3 million at December 31, 2018 related to capital loss carryforwards; and $0.3 million at December 31, 2018 related to tax credit carryforwards. The Company had no capital loss or tax credit carryforwards at December 31, 2017. The net operating losses expire in various years through 2037 and the capital losses expire in 2023. The tax credit carryforward period is indefinite. The Company has recorded valuation allowances of $5.3 million and $0.2 million , respectively, at December 31, 2018 and 2017 in order to measure only the portion of the deferred tax assets which are more likely than not to be realized. Tax expense (benefit) for the years ended December 31, 2018 , 2017 and 2016 is as follows (in thousands): 2018 2017 2016 Current income tax expense (benefit): Federal $ (1,299 ) $ 1,984 $ 5,048 State (119 ) (285 ) 931 Foreign 1,570 1,504 2,259 Current income tax expense 152 3,203 8,238 Deferred income tax expense (benefit): Federal 1,387 (207 ) (891 ) State 104 329 192 Foreign 785 94 (2,260 ) Deferred income tax expense (benefit) 2,276 216 (2,959 ) Income tax expense $ 2,428 $ 3,419 $ 5,279 A reconciliation between the tax expense at the federal statutory rate and the reported income tax expense is summarized as follows: Year Ended December 31, 2018 2017 2016 Federal statutory rate $ 2,016 $ 6,789 $ (42 ) Gain (loss) on sale of businesses (6,111 ) (1,571 ) — Stock-based compensation 2,112 1,414 — Nondeductible impairment — — 5,287 State taxes, net of federal effect (38 ) 35 756 Difference between foreign and U.S. rates (102 ) (1,054 ) 297 Change in accrual for unrecognized tax benefits (1,179 ) 1,003 (923 ) U.S. tax on global intangible low-taxed income, net of credits 229 — — Executive compensation 126 — — Currency translation gains 219 — — Gross tax on foreign dividend — 275 5,084 Foreign tax credits — (275 ) (4,244 ) U.S. transition tax on foreign earnings 368 2,962 — Federal rate change impact on deferred tax liabilities — (3,281 ) — Research and development tax credits (481 ) (1,764 ) (173 ) Change in valuation allowances 5,117 (780 ) (713 ) Other 152 (334 ) (50 ) Income tax expense $ 2,428 $ 3,419 $ 5,279 Effective tax rate 25.3 % 17.6 % (4,436.1 )% H.R.1, commonly known as the Tax Cuts and Jobs Act (“TCJA”), was signed into law in December 2017 and made significant changes to the Internal Revenue Code. Changes included a reduction in the U.S. statutory federal tax rate from 35% to 21%; the transition of U.S. international taxation from a worldwide tax system to a territorial system; a one-time transition tax on the deemed repatriation of undistributed earnings from foreign subsidiaries; and a tax on global intangible low-taxed income earned by foreign subsidiaries. Subsequent to enactment of the TCJA in December 2017, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to provide guidance regarding accounting for the TCJA’s impact. SAB 118 required companies to recognize those tax items for which accounting had been completed. For items whose accounting had not been completed, companies were required to recognize provisional amounts to the extent they were reasonably estimable, with subsequent adjustments over a measurement period as more information was available and calculations were finalized. The measurement period provided in SAB 118 concluded as of December 2018. As of December 31, 2017, the Company applied the guidance of SAB 118 and recorded a provisional decrease of $3.3 million in its deferred tax liabilities to reflect the new U.S. statutory rate of 21%; and recorded a liability of $3.0 million less tax credits of $1.4 million for a $1.6 million provisional estimate of the transition tax on the deemed repatriation of foreign earnings. In the year ended December 31, 2018, the Company completed its analysis of the impact of the TCJA on its deferred tax liabilities and its transition tax liability. No change was made to the provisional adjustment of the deferred tax liabilities. For the transition tax, the Company recognized a measurement-period adjustment on the basis of revised foreign earnings computations and additional guidance issued by U.S. federal and state tax authorities. The adjustment increased the transition tax liability to $2.0 million , resulting in tax expense of $0.4 million . The Company had asserted as of December 31, 2016 that with the exception of its Canada subsidiary, all unremitted earnings of foreign subsidiaries were indefinitely reinvested outside the U.S. As of December 31, 2017, the Company indicated that it was evaluating the impact of the TCJA on the Company's existing accounting position with regard to indefinite reinvestment, including an analysis of the potential U.S. and foreign tax liabilities that could result from future repatriations. The Company completed this evaluation in the year ended December 31, 2018 and made no change to its indefinite reinvestment position. The Company also sold its Canada subsidiary during 2018. As of December 31, 2018, undistributed earnings of all foreign subsidiaries will continue to be indefinitely reinvested outside the U.S., and taxes that would result from distributions have not been provided as determination of the deferred tax liability is not practicable. The TCJA established new rules designed to tax U.S. companies on global intangible low-taxed income ("GILTI") earned by foreign subsidiaries. Companies can make an accounting policy election either to recognize deferred taxes for temporary basis differences related to GILTI; or to recognize tax expense as current period cost in the period when the tax related to GILTI is incurred. As of December 31, 2017, the Company indicated that it was evaluating its policy election alternatives and the impact of GILTI on tax expense. The Company completed this evaluation in the year ended December 31, 2018 and elected to treat tax expense related to GILTI as a current period cost. The Company determined its GILTI liability for 2018 to be $0.4 million less tax credits of $0.2 million , resulting in tax expense of $0.2 million . The Company recorded impairment charges of zero, $2.2 million , and $24.6 million for the years ended December 31, 2018, 2017, and 2016, respectively. Of the total impairment, the amount relating to non-deductible goodwill in 2016 was $15.4 million , which caused tax expense to exceed the expected expense at statutory tax rates by $5.3 million . The amount of non-deductible goodwill was zero in 2018 and 2017. Prior to December 2016, the Company had asserted under ASC 740-30 that all unremitted earnings of its foreign subsidiaries were indefinitely invested. The Company evaluates this assertion based on a number of factors, including the operating plans, budgets, and forecasts for both the Company and its foreign subsidiaries; the long-term and short-term financial requirements in the U.S. and in each foreign jurisdiction; and the tax consequences of any decision to repatriate earnings of foreign subsidiaries to the U.S. In the fourth quarter of 2016, the Company evaluated a tax planning strategy related to the utilization of foreign tax credits on its U.S. federal tax return. Absent the strategy, the Company believed that it would not realize any of the credits during the allowable carryforward period under U.S. law. The Company concluded in December 2016 that it would implement the strategy, thus impacting the tax consequences of repatriation by enabling greater utilization of foreign tax credits. As a result, the Company changed its assertion regarding the indefinite reinvestment of its Canada subsidiary’s foreign earnings, but did not change its assertion with regard to the undistributed earnings of all other foreign subsidiaries. The Company recorded a tax liability of $0.8 million at December 31, 2016 reflecting the repatriation of $16.4 million from Canada to the U.S. All cumulative earnings of the Canada subsidiary through December 31, 2016 were distributed, so no additional accrual for deferred taxes related to earnings of the Canada subsidiary was required. The Company also recorded a tax benefit of $0.7 million in the year ended December 31, 2016 to record the partial release of a valuation allowance related to its foreign tax credit carryforwards. An uncertain tax position represents the Company’s expected treatment of a tax position taken in a filed tax return, or planned to be taken in a tax return not yet filed, that has not been reflected in measuring income tax expense for financial reporting purposes. At December 31, 2018 and 2017 , the Company has recorded a liability of $1.7 million and $2.9 million , respectively, which consists of unrecognized tax benefits of $1.4 million and $2.5 million , respectively, and estimated accrued interest and penalties of $0.3 million and $0.4 million , respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. During the years ended December 31, 2018 , 2017 and 2016 , interest expense (income) and penalties recorded in the Consolidated Statements of Operations were $(61,000) , $(41,000) and $(86,000) , respectively. Following is a reconciliation of the amounts of unrecognized tax benefits, net of tax and excluding interest and penalties, for the years ended December 31, 2018 , 2017 and 2016 (in thousands): 2018 2017 2016 Unrecognized tax benefits—beginning of period $ 2,539 $ 2,153 $ 2,989 Increases in tax positions related to current year 330 278 117 Increases in tax positions related to prior year — 646 — Decreases in tax positions related to prior year (9 ) — (43 ) Settlements with taxing authorities (838 ) — — Lapse of statute of limitations (600 ) (538 ) (910 ) Unrecognized tax benefits—end of period $ 1,422 $ 2,539 $ 2,153 The foregoing table indicates unrecognized tax benefits, net of tax and excluding interest and penalties. The balance of gross unrecognized benefits was $1.5 million , $2.7 million , and $2.9 million at December 31, 2018, 2017 and 2016, respectively. If the unrecognized tax benefits at December 31, 2018, 2017 and 2016 were recognized in full, tax benefits of $1.7 million , $2.9 million and $2.5 million , respectively, would affect the effective tax rate. The Company files income tax returns in the U.S. and various foreign jurisdictions. The Company is generally no longer subject to examinations by U.S. federal tax authorities for tax years prior to 2015, or by U.S. state and foreign authorities for tax years prior to 2014. The Company believes it is reasonably possible that as much as $0.2 million of its unrecognized tax benefits may be recognized by the end of 2019 as a result of a lapse of the statute of limitations. |