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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Mar. 08, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	PFSWEB INC
Entity Central Index Key	0001095315
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Document Fiscal Year Focus	2018
Trading Symbol	PFSW
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 147,258,058
Entity Common Stock, Shares Outstanding		19,260,829

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 15,419	$ 19,078
Restricted cash	207	214
Accounts receivable, net of allowance for doubtful accounts of $585 and $373 at December 31, 2018 and December 31, 2017, respectively	72,415	72,062
Inventories, net of reserves of $298 and $342 at December 31, 2018 and December 31, 2017, respectively	6,090	5,326
Other receivables	4,014	5,366
Prepaid expenses and other current assets	6,943	6,633
Total current assets	105,088	108,679
PROPERTY AND EQUIPMENT, net	21,496	24,178
IDENTIFIABLE INTANGIBLES, net	1,803	3,371
GOODWILL	45,185	45,698
OTHER ASSETS	3,501	3,861
Total assets	177,073	185,787
CURRENT LIABILITIES:
Trade accounts payable	47,580	45,070
Accrued expenses	24,623	29,074
Current portion of long-term debt and capital lease obligations	2,610	9,460
Deferred revenue	7,328	7,405
Performance-based contingent payments		3,967
Total current liabilities	82,141	94,976
LONG-TERM DEBT AND CAPITAL LEASE OBLIGATIONS, less current portion	39,348	37,866
DEFERRED REVENUE, less current portion	1,927	4,034
DEFERRED RENT	4,625	5,464
OTHER LIABILITIES	2,449	2,150
Total liabilities	130,490	144,490
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Preferred stock, $1.00 par value; 1,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 35,000,000 shares authorized; 19,294,296 and 19,058,685 shares issued at December 31, 2018 and December 31, 2017, respectively; and 19,260,829 and 19,025,218 outstanding at December 31, 2018 and December 31, 2017, respectively	19	19
Additional paid-in capital	155,455	150,614
Accumulated deficit	(107,773)	(109,281)
Accumulated other comprehensive income (loss)	(993)	70
Treasury stock at cost, 33,467 shares	(125)	(125)
Total shareholders’ equity	46,583	41,297
Total liabilities and shareholders’ equity	$ 177,073	$ 185,787

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts	$ 585	$ 373
Inventories reserves	$ 298	$ 342
Preferred stock, par value	$ 1.00	$ 1.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	35,000,000	35,000,000
Common stock, shares issued	19,294,296	19,058,685
Common stock, shares outstanding	19,260,829	19,025,218
Treasury stock, shares	33,467	33,467

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
REVENUES:
Total revenues	$ 326,160	$ 326,825
COSTS OF REVENUES:
Total costs of revenues	240,863	246,246
Gross profit	85,297	80,579
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	78,800	79,981
Income from operations	6,497	598
INTEREST EXPENSE, net	2,499	2,738
Income (loss) from operations before income taxes	3,998	(2,140)
INCOME TAX EXPENSE	2,770	1,824
NET INCOME (LOSS)	$ 1,228	$ (3,964)
NET INCOME (LOSS) PER SHARE:
Basic	$ 0.06	$ (0.21)
Diluted	$ 0.06	$ (0.21)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic	19,203	18,933
Diluted	19,826	18,933
COMPREHENSIVE INCOME (LOSS):
Net income (loss)	$ 1,228	$ (3,964)
Foreign currency translation adjustment, net of taxes	(1,063)	650
TOTAL COMPREHENSIVE INCOME (LOSS)	165	(3,314)
Service fee revenue
REVENUES:
Total revenues	230,484	233,580
COSTS OF REVENUES:
Total costs of revenues	146,827	155,160
Product revenue, net
REVENUES:
Total revenues	34,350	40,663
COSTS OF REVENUES:
Total costs of revenues	32,710	38,504
Pass-through revenue
REVENUES:
Total revenues	61,326	52,582
COSTS OF REVENUES:
Total costs of revenues	$ 61,326	$ 52,582

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Beginning Balance at Dec. 31, 2016	$ 40,283	$ 19	$ 146,286	$ (105,317)	$ (580)	$ (125)
Beginning Balance, Shares at Dec. 31, 2016		18,768,567				33,467
Net income (loss)	(3,964)			(3,964)
Stock-based compensation expense	3,333		3,333
Exercise of stock options	770		770
Exercise of stock options, Shares		168,823
Issuance of restricted stock, Shares		73,122
Tax withholding on restricted stock	(256)		(256)
Non-cash compensation expense	128		128
Shares issued related to acquisitions	353		353
Shares issued related to acquisitions, Shares		48,173
Foreign currency translation adjustment, net of taxes	650				650
Ending Balance at Dec. 31, 2017	41,297	$ 19	150,614	(109,281)	70	$ (125)
Ending Balance, Shares at Dec. 31, 2017		19,058,685				33,467
Net income (loss)	1,228			1,228
Impact of the adoption of new accounting pronouncement	280			280
Stock-based compensation expense	4,032		4,032
Exercise of stock options	$ 350		350
Exercise of stock options, Shares	68,698	68,698
Issuance of restricted stock, Shares		89,915
Tax withholding on restricted stock	$ (363)		(363)
Shares issued related to acquisitions	822		822
Shares issued related to acquisitions, Shares		76,998
Foreign currency translation adjustment, net of taxes	(1,063)				(1,063)
Ending Balance at Dec. 31, 2018	$ 46,583	$ 19	$ 155,455	$ (107,773)	$ (993)	$ (125)
Ending Balance, Shares at Dec. 31, 2018		19,294,296				33,467

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 1,228	$ (3,964)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	11,367	14,899
Amortization of debt issuance costs	144	149
Provision for doubtful accounts	154	(26)
Provision for excess and obsolete inventory	123	58
Loss on disposition of fixed assets	62	159
Loss on early extinguishment of debt	144
Deferred income taxes	244	(274)
Stock-based compensation expense	4,032	3,333
Non-cash compensation expense		128
Changes in operating assets and liabilities:
Accounts receivable	(1,525)	10,595
Inventories	(890)	1,266
Prepaid expenses, other receivables and other assets	1,294	2,036
Deferred rent	(742)	(14)
Trade accounts payable, deferred revenue, accrued expenses and other liabilities	(4,070)	(17,292)
Net cash provided by operating activities	11,565	11,053
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(4,936)	(4,652)
Proceeds from sale of property and equipment	54	65
Net cash used in investing activities	(4,882)	(4,587)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from issuance of common stock	350	770
Taxes paid on behalf of employees for withheld shares	(363)	(256)
Payments on performance-based contingent payments	(849)	(2,004)
Payments on capital lease obligations	(2,505)	(3,064)
Payments on term loan	(27,000)	(2,438)
Payments on revolving loan	(126,743)	(97,846)
Borrowings on revolving loan	149,010	89,989
Debt issuance costs	(283)
Payments on other debt	(1,556)	(1,219)
Borrowings on other debt		1,353
Net cash used in financing activities	(9,939)	(14,715)
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	(410)	2,902
NET DECREASE IN CASH AND CASH EQUIVALENTS	(3,666)	(5,347)
Cash and cash equivalents, beginning of period	19,078	24,425
Restricted cash, beginning of period	214	215
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	19,292	24,640
Cash and cash equivalents, end of period	15,419	19,078
Restricted cash, end of period	207	214
CASH AND CASH EQUIVALENTS AND RESTRICTED CASH, end of period	15,626	19,292
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for income taxes	2,641	2,131
Cash paid for interest	2,237	2,496
Non-cash investing and financing activities:
Property and equipment acquired under long-term debt and capital leases	2,590	374
Performance-based contingent payments through stock issuance	$ 822	$ 353

Overview

12 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Overview

1. Overview

PFSweb, Inc. and its subsidiaries are collectively referred to as the “Company”, “us”, “we” or “our”; “Supplies Distributors” collectively refers to Supplies Distributors, Inc. and its subsidiaries; “CrossView” refers to CrossView, LLC.; and “PFSweb” refers to PFSweb, Inc. and its subsidiaries, excluding Supplies Distributors.

PFSweb is a global provider of omni-channel commerce solutions, including a broad range of technology, infrastructure and professional services, to major brand name companies and others seeking to optimize their supply chain and to enhance their online and traditional business channels and initiatives in the United States, Canada, and Europe. PFSweb’s service offerings include website design, creation and integration, digital agency and marketing, eCommerce technologies, order management, customer care, logistics and fulfillment, financial management and professional consulting.

Supplies Distributors and PFSweb operate under distributor agreements with Ricoh Company Limited and Ricoh USA Inc., a strategic business unit within the Ricoh Family Group of Companies (collectively hereafter referred to as “Ricoh”), under which Supplies Distributors acts as a distributor of various Ricoh products. Supplies Distributors sells its products in the United States, Canada and Europe. Pursuant to agreements between PFSweb and Supplies Distributors, PFSweb provides transaction management and fulfillment services to Supplies Distributors.

The majority of Supplies Distributors’ revenue is generated by its sale of product purchased from Ricoh. Under the distributor agreements, which are subject to periodic renewals, Ricoh sells product to Supplies Distributors and reimburses Supplies Distributors for certain freight costs, direct costs incurred in passing on any price decreases offered by Ricoh to Supplies Distributors or its customers to cover price protection and certain special bids, the cost of products provided to replace defective product returned by customers and other certain expenses, as defined. Supplies Distributors can return to Ricoh product rendered obsolete by Ricoh engineering changes after customer demand ends. Ricoh determines when a product is obsolete. Ricoh and Supplies Distributors also have agreements under which Ricoh reimburses or collects from Supplies Distributors amounts calculated in certain inventory cost adjustments. Supplies Distributors passes through to customers marketing programs specified by Ricoh and administers such programs according to Ricoh guidelines.

Supplies Distributors also maintains agreements with certain additional clients where it operates as an agent for the resale of product between the client and the customer, and records product revenue net of cost of product revenue as a component of service fee revenue.

Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Significant Accounting Policies

2. Significant Accounting Policies

Principles of Consolidation

All intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of consolidated financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and disclosure of contingent assets and liabilities. The recognition and allocation of certain revenues and selling, general and administrative expenses in these consolidated financial statements also require management estimates and assumptions.

Estimates and assumptions about future events and their effects cannot be determined with certainty. The Company bases its estimates on historical experience and various other assumptions believed to be applicable and reasonable under the circumstances. These estimates may change as new events occur, as additional information is obtained and as the operating environment changes. These changes have been included in the consolidated financial statements as soon as they became known. In addition, management is periodically faced with uncertainties, the outcomes of which are not within its control and will not be known for prolonged periods of time. Based on a critical assessment of accounting policies and the underlying judgments and uncertainties affecting the application of those policies, management believes the Company’s consolidated financial statements are fairly stated in accordance with US GAAP, and provide a fair presentation of the Company’s financial position and results of operations.

Revenue and Cost Recognition

The Company derives revenue primarily from services provided under contractual arrangements with our clients or from the sale of products under our distributor agreements. The majority of our revenue is derived from contracts and projects that can span from a few months to three to five years.

The Company recognizes revenue when control of the promised goods or services is transferred to its customers, in an amount that reflects the consideration that we expect to receive in exchange for those goods or services. Control is transferred to a client or customer when, or as, the client or customer obtains control over that asset. The transaction price includes fixed and, in certain contracts, variable consideration.

Variable consideration contained within our contracts includes discounts, rebates, incentives, penalties and other similar items. When a contract includes variable consideration, the Company estimates the variable consideration to determine whether any of it needs to be constrained. The Company includes the variable consideration in the transaction price only to the extent that it is probable that a significant reversal of the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. We estimate variable consideration and constraints based on our review of the contract terms and conditions. Variable consideration and constraint amounts are the most likely amounts based on our history with the customer. If no history is available, then we will recognize the most likely amount based on the range of possible consideration amounts. Variable consideration was not significant for the year ended December 31, 2018 or any other reporting period presented. Variable consideration and constraints are updated at each reporting date.

The Company’s billings for reimbursement of out-of-pocket expenses related to our Service Fee Revenues, consisting primarily of freight and shipping supplies, are included in pass-through revenues. Other items included in pass-through revenues include travel and certain third-party vendor expenses such as telecommunication charges. These other pass-through revenues are not deemed a material percentage of total revenues. In certain of our contracts, our clients elect to handle shipping related costs. Therefore, we present pass-through revenues separately, as we believe it provides better transparency to our core services.

Incremental costs to obtain a contract (such as sales commissions) are expensed when incurred when the amortization period is one year or less; otherwise, incremental contract costs are expensed over time as promised goods and services are transferred to a customer. Recurring operating costs for contracts with customers are recognized as incurred. Certain eligible, nonrecurring costs incurred in the initial phases of our contracts are capitalized when such costs (1) relate directly to the contract, (2) generate or enhance resources that will be used in satisfying the performance obligation in the future, and (3) are expected to be recovered. Capitalized amounts are monitored regularly for impairment.

The Company enters into contracts with customers that contain multiple promises to transfer control of multiple products and/or services. To the extent a contract includes provisioning multiple products or services, judgment is applied to determine whether promised deliverables are distinct and are distinct in the context of the contract. If this criteria is not met, sales of different products or services are accounted for as a combined performance obligation. For arrangements with multiple distinct performance obligations, consideration is allocated among the performance obligations based on their relative standalone selling price. Standalone selling price is the price at which we would sell a promised good or service separately to the customer. Our warranties generally provide a customer with assurance that the related deliverable will function as the parties intended because it complies with agreed-upon specifications and is therefore not considered an additional performance obligation in the contract.

For contracts recognized over time, we recognize the estimated loss to the extent the project has been completed based on actual hours incurred compared to the total estimated hours. A loss is recognized when the current estimate of the consideration we expect to receive, modified to include any variable consideration, is less than the current estimate of total costs for the contract.

Service Fee Revenue

The Company’s service fee revenue primarily relates to our order to cash, fulfillment, customer care, consulting, design, digital marketing and technology services. The Company typically charges its service fee revenue on either a time and materials, fixed price, cost-plus a margin, a percent of shipped revenue, or retainer basis for professional services, or a per transaction basis, such as a per item basis for fulfillment services or a per labor hour basis for customer contact center services. Additional fees are billed for other services.

Product Revenue

Depending on the terms of the customer arrangement, product revenue and product cost is recognized at the point the customer gains control of the asset. The specific point in time when control transfers depends on the contract with the customer. Typically, our terms are Freight on Board (“FOB”) Shipping point, which we believe to be indicative of when control is transferred. We permit our customers to return product. Product revenue is reported net of projected future returns. Future returns are estimated based on historical return information. Management also considers any other current information and trends in making estimates.

Gross versus Net Revenue

In instances where revenue is derived from product sales from a third-party, we record revenue on a gross basis when we are a principal to the transaction and net of costs when we are acting as an agent between the customer or client and the vendor. We are the principal and therefore record revenue on a gross basis if we control a promised good or service before transferring that good or service to the customer. We are an agent and record revenue on a net basis for what we retain for agency services if our role is to arrange for another entity to control the promised goods or services.

Practical expedients

The standard allows entities to use several practical expedients, including the as-invoiced practical expedient, determining whether a significant financing component exists, treatment of sales and usage-based taxes, and the recognition of certain incremental costs of obtaining a contract with a client or customer. Contracts of less than a year with a financing component will be expensed in that period as a practical expedient. Our current contracts do not have a financing component. Commissions on contracts of less than one year will be expensed as a practical expedient. Commissions will be capitalized on contracts over one year. As of December 31, 2018, we did not have any material commissions on contracts in excess of one year. We also present our revenues net of sales and usage-based tax as a practical expedient.

Contract modifications

Contract modifications are routine in our industry. For each modification, the Company assesses whether the modification changes the scope and or price of the original agreement, and whether those changes are commensurate with stand-alone selling price. Based on the results of this assessment, the Company either accounts for the modification as a separate contract, as a change in the original contract, or as a termination of the old contract and creation of a new contract in accordance with Accounting Standards Codification (“ASC”) 606-10-25-12.

Concentration of Business and Credit Risk

During 2018, one product customer or service fee client relationships represented more than 10% of the Company’s consolidated total net revenues. During 2017, no product customer or service fee client relationships represented more than 10% of the Company’s consolidated total net revenues. As of December 31, 2018, one client exceeded 10% of the Company’s total accounts receivable. As of December 31, 2017, no client exceeded 10% of the Company’s total accounts receivable.

Cash and Cash Equivalents

Cash equivalents are defined as short-term highly liquid investments with original maturities, when acquired, of three months or less. At times, the Company has cash balances in domestic bank accounts that exceed Federal Deposit Insurance Corporation insured limits. The Company has not experienced any losses related to these cash concentrations.

Accounts Receivable

The Company recognizes revenue and records trade accounts receivable, pursuant to the methods described above, when collectability is reasonably assured. Collectability is evaluated in the aggregate and on an individual customer or client basis taking into consideration payment due date, historical payment trends, current financial position, results of independent credit evaluations and payment terms. Related reserves are determined by either using percentages applied to certain aged receivable categories based on historical results, reevaluated and adjusted as additional information is received, or a specific identification method. After all attempts to collect a receivable have failed, the receivable is written off against the allowance for doubtful accounts.

Other Receivables

Other receivables primarily include amounts due from Ricoh for costs incurred by the Company under the distributor agreements and value added tax receivables.

Inventories

Inventories (all of which are finished goods) are stated at the lower of weighted average cost and net realizable value. The Company establishes inventory reserves based upon estimates of declines in values due to inventories that are slow moving or obsolete, excess levels of inventory or values assessed at lower than cost.

Supplies Distributors assumes responsibility for slow-moving inventory under its Ricoh distributor agreements, subject to certain termination rights, but has the right to return product rendered obsolete by engineering changes, as defined. In the event PFSweb, Supplies Distributors and Ricoh terminate the distributor agreements, the agreements provide for the parties to mutually agree on a plan of disposition of Supplies Distributors’ then existing inventory.

Property and Equipment

The Company makes judgments and estimates in conjunction with the carrying value of property and equipment, including amounts to be capitalized, depreciation and amortization methods and useful lives. Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the respective assets. Capitalized implementation costs are depreciated over the respective client expected performance period. Leasehold improvements are amortized over the shorter of the useful life of the related asset or the remaining lease term.

When events or changes in circumstances indicate that the carrying amount of our property and equipment might not be recoverable, the expected future undiscounted cash flows from the asset are estimated and compared with the carrying amount of the asset. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the asset, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the asset with its carrying amount. Fair value is generally determined based on discounted cash flows or appraised values, as appropriate.

Business Combinations

The Company accounts for business combinations under the acquisition method of accounting, which requires the assets and liabilities to be recorded at their respective fair values as of the acquisition date in the consolidated financial statements. The determination of estimated fair value may require management to make significant estimates and assumptions. The purchase price is the fair value of the total consideration conveyed to the seller and the excess of the purchase price over the fair value of the acquired identifiable net assets, where applicable, is recorded as goodwill. The results of operations of an acquired business are included in the Company’s consolidated financial statements from the date of acquisition. Costs associated with the acquisition of a business are expensed in the period incurred.

Definite-Lived Intangible Assets

The Company’s definite-lived intangible assets are primarily comprised of non-compete agreements, trade names, customer relationships and developed technology.

Definite-lived intangible assets are amortized over their estimated useful life and only tested for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when the carrying amount of the asset exceeds the estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition. The impairment loss to be recorded would be the excess of the asset’s carrying value over its fair value. Fair value is determined using a discounted cash flow analysis or other valuation technique.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the identifiable net assets acquired. Goodwill and other intangible assets with indefinite lives are not amortized to operations, but instead are reviewed for impairment at least annually in the fourth quarter, or more frequently when there is an indicator of impairment. Goodwill impairment exists when a reporting unit’s goodwill carrying value exceeds its implied fair value. The Company has no intangible asset with indefinite useful lives, other than goodwill.

Accounting Standards Update (“ASU”) Topic 350: Testing Goodwill for Impairment (“ASU Topic 350”) permits an entity to make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying a two-step goodwill impairment test. This qualified assessment is referred to as “Step 0.” When performing Step 0, an entity evaluates relevant events and circumstances, including but not limited to, macroeconomic conditions, industry and market conditions, overall financial performance, reporting unit specific events and entity specific events. If, after completing Step 0, an entity concludes that it is not likely that the fair value of the reporting unit is less than its carrying amount, it would not be required to perform a two-step impairment test for that reporting unit.

In the event that the conclusion of Step 0 requires the two-step test, the first step compares the fair value of the reporting unit with its carrying value, including goodwill. If the fair value of the reporting unit is less than its carrying value, an indication of goodwill impairment exists for the reporting unit and the entity must perform step two of the impairment test. Under step two, an impairment loss is recognized for any excess of the carrying amount of the reporting unit’s goodwill over the implied fair value of that goodwill. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit in a manner similar to a purchase price allocation and the residual fair value after this allocation is the implied fair value of the reporting unit goodwill. Fair value of the reporting unit is determined using a discounted cash flow analysis. If the fair value of the reporting unit exceeds its carrying value, step two does not need to be performed. An impairment loss is recognized to the extent that the carrying amount of goodwill exceeds its implied fair value.

If the Company is required to perform the two-step test described in the preceding paragraph, it would determine fair value using generally accepted valuation techniques, including discounted cash flows and market multiple analyses. These types of analyses contain uncertainties because they require management to make assumptions and to apply judgment to estimate industry economic factors and the profitability of future business strategies.

The Company’s valuation methodology for assessing impairment would require management to make judgments and assumptions based on historical experience and projections of future operating performance. If these assumptions differ materially from future results, the Company may record impairment charges in the future.

Foreign Currency Translation and Transactions

The functional currency of each of the Company’s foreign subsidiaries is local currency. Assets and liabilities are translated at exchange rates in effect at the end of the period, and income and expense items are translated at the average exchange rates on a monthly basis. Translation adjustments are accumulated and reported as a component of accumulated other comprehensive income in the consolidated statements of shareholders’ equity.

The Company includes currency gains and losses on short-term intercompany advances in the determination of net income and loss. The Company reports gains and losses on intercompany foreign currency transactions that are of a long-term investment nature as a component of accumulated other comprehensive income in the consolidated statements of shareholders’ equity.

Stock-Based Compensation

The Company uses stock-based compensation, including stock options, deferred stock units and other market and performance stock-based awards to provide long-term performance incentives for its executives, key employees and non-employee directors. From the service inception date to the grant date, the Company recognizes compensation cost for all share-based payments based on the reporting date fair value of the award. After the grant date, compensation cost is measured based on the grant date fair value. Depending on the conditions associated with the vesting of the award, compensation cost is recognized on a straight-line or graded basis, net of estimated forfeitures, over the requisite service period of each award. The Company records compensation cost as a component of selling, general and administrative expenses in the consolidated statements of operations.

The Company estimates the fair value of each option grant on the date of grant using the Black-Scholes option-pricing model and estimates the compensation cost for certain of the awards that have a market condition using a Monte-Carlo simulation. The estimated fair value for awards involves assumptions for expected dividend yield, stock price volatility, risk-free interest rates and the expected life of the award.

Income Taxes

Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amount more likely than not to be realized.

The Company recognizes interest and penalties related to certain tax positions in income tax expense and monitors uncertain tax positions and recognizes tax benefits only when management believes the relevant tax positions would more likely than not be sustained upon examination.

Fair Value of Financial Instruments

In accordance with ASC 825, Financial Instruments, fair value is determined utilizing a hierarchy of valuation techniques. The three levels of the fair value hierarchy are as follows:

Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs, other than quoted prices, that are observable for the asset or liability, either directly or indirectly; these include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions.

The carrying value of the Company’s financial instruments, which include cash and cash equivalents, accounts receivable, other receivables, trade accounts payable, debt, and capital lease obligations, approximate their fair values at December 31, 2018 and 2017 based on short terms to maturity or current market prices and interest rates or observable inputs such as quoted prices in active markets.

Nonrecurring Fair Value Measurements

The purchase price of business acquisitions is allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with any excess recorded as goodwill. The Company utilizes Level 3 inputs in the determination of the initial fair value of assets and liabilities. Non-financial assets such as goodwill, intangible assets, software development costs and property and equipment are subsequently measured at fair value when there is an indicator of impairment and recorded at fair value only when impairment is recognized.

Impact of Recently Issued Accounting Standards

Pronouncements Recently Adopted

In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASC 606, “Revenue from Contracts with Customers”, which replaces numerous requirements in U.S. GAAP, including industry-specific requirements, provides companies with a single revenue recognition model for recognizing revenue from contracts with clients and customers and significantly expands the disclosure requirements for revenue arrangements. The new standard, as amended, became effective for us for interim and annual reporting periods beginning on January 1, 2018.

On January 1, 2018, we adopted ASC 606 using the modified retrospective method applied to the contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under ASC 605, “Revenue Recognition”.

We recorded a net increase to opening retained earnings of $0.3 million as of January 1, 2018 due to the cumulative impact of adopting ASC 606, with the impact primarily related to our adjustments to deferred revenues and costs. We recorded a reduction of $0.7 million to deferred revenue, a reduction of $0.4 million to deferred costs, and a contract liability of $0.1 million.

The impact of applying ASC 606 for the year ended December 31, 2018 was immaterial to revenues and operating profits.

In August 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments - a consensus of the Emerging Issues Task Force” (“ASU 2016-15”). ASU 2016-15 is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. Certain issues addressed in this guidance include debt payments or debt extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, distributions received from equity method investments and beneficial interests in securitization transactions. ASU 2016-15 is effective retrospectively for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. Adoption of ASU 2016-15 as of January 1, 2018 changed the classification for certain contingent consideration payments from cash used in financing activities to cash provided by operating activities.

In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash” (“ASU 2016-18”). ASU 2016-18 amends the presentation of restricted cash within the consolidated statements of cash flows, requiring that restricted cash be added to cash and cash equivalents on the consolidated statements of cash flows. ASU 2016-18 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. We adopted ASU 2016-18 in the three-month period ended March 31, 2018 on a retrospective basis with no impact to our consolidated financial statements.

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 clarifies the definition of a business when evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses, ASU 2017-01 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017. Adoption of ASU 2017-01 did not have an impact on our consolidated financial statements.

In May 2017, the FASB issued ASU No. 2017-09, “Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), clarifying when a change to the terms or conditions of a stock-based payment award must be accounted for as a modification. ASU 2017-09 requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. ASU 2017-09 is effective for us on a prospective basis beginning on January 1, 2018. Adoption of ASU 2017-09 did not have an impact on our consolidated financial statements as it is not our general practice to change either the terms or conditions of stock-based payment awards once they are granted.

In March 2018, the FASB issued ASU 2018-05, “Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118” (“ASU 2018-05”), which was effective immediately. The amendments in ASU 2018-05 provide guidance on when to record and disclose provisional amounts for certain income tax effects of the Tax Cuts and Jobs Act (“Tax Reform Act”). The amendments also require any provisional amounts or subsequent adjustments to be included in net income. Additionally, ASU 2018-05 discusses required disclosures that an entity must make with regard to the Tax Reform Act. The accounting for the enactment of the Tax Reform Act is complete as of December 31, 2018. No material adjustments were recorded.

Pronouncements Not Yet Adopted

In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”). ASU 2016-02 establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. In July 2018, the FASB issued ASU No. 2018-11, which provides the option of an additional transition method that allows entities to initially apply the new lease guidance at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption.

We are in the process of implementing a leasing software application that help automate the accounting for our leases in accordance with the new guidance. The most significant impact will be the recognition of ROU assets and lease liabilities for operating leases, while our accounting for capital leases remains substantially unchanged. We will adopt the guidance for financial statements periods beginning January 1, 2019 using the modified retrospective transition method and initially apply the transition provisions at January 1, 2019, which allows us to continue to apply the legacy guidance in ASC 840 for periods prior to 2019. We will elect the package of transition practical expedients, which, among other things, allows us to keep the historical lease classifications and not have to reassess the lease classification for any existing leases as of the date of adoption. We will also make an accounting policy election to apply the short-term lease exception, which allows us to keep leases with an initial term of twelve months or less off the balance sheet. While we are continuing to assess all potential impacts of the standard, we expect to recognize right-of-use assets and lease liabilities for operating leases of approximately $41 million and $46 million as of January 1, 2019, respectively. The new guidance will not have a material impact on our consolidated statements of operations.

In January 2017, the FASB issued ASU No. 2017-04, “Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill impairment” (“ASU 2017-04”), which removes Step 2 of the goodwill impairment test. A goodwill impairment will now be determined by the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2019, with early adoption permitted. We do not expect the adoption of ASU 2017-04 to have a material impact on our consolidated financial statements.

In March 2018, the FASB issued ASU No. 2018-15 "Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements" (“ASU 2018-15”), which aligns the accounting for implementation costs incurred in a hosting arrangement that is a service contract with the accounting for implementation costs incurred to develop or obtain internal-use software under ASC 350-40, in order to determine which costs to capitalize and recognize as an asset. ASU 2018-15 is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2019, and can be applied either prospectively to implementation costs incurred after the date of adoption or retrospectively to all arrangements. We are currently in the process of evaluating the impact of the adoption of ASU 2018-15 on our consolidated financial statements.

Acquisition

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

Acquisition

3. Acquisition

On August 5, 2015, we acquired substantially all of the assets, and assumed substantially all of the liabilities, in each case, other than certain specified assets and liabilities, of CrossView an eCommerce systems integrator and provider of a wide range of eCommerce services in the U.S. and Canada. Consideration paid by us included an initial cash payment of $30.7 million and 553,223 unregistered shares of our common stock. In addition, the purchase agreement provided for future earn-out payments (“CrossView Earn-out Payments”) payable in 2016, 2017 and 2018 based on the achievement of certain 2015, 2016 and 2017 financial targets. During the year ended December 31, 2017, we paid an aggregate of $2.4 million in settlement of the 2016 CrossView Earn-out Payments, of which $0.4 million was paid by the issuance of 48,173 restricted shares of our stock. During the year ended December 31, 2018, we paid an aggregate of $4.1 million in settlement of the 2017 CrossView Earn-out Payments, of which $0.8 million was paid by the issuance of 76,998 restricted shares of our stock. Fair value of performance-based contingent payments are based on the annual forecast for the acquired entity. As of December 31, 2017, we had recorded a liability $4.0 million applicable to the estimated CrossView Earn-out Payments, which is included in performance-based contingent payments in the consolidated balance sheet. As of December 31, 2018, we have no further liability for the CrossView Earn-out Payments. For the years ended December 31, 2018 and 2017, we recognized $0.1 million and $2.2 million of additional expense related to the change in estimated fair value of the performance-based contingent payments liability. For the year ended December 31, 2018, we paid $2.4 million of cash in excess of the original estimate for performance-based contingent payment liability at acquisition date for the Cross-View Earn-out Payment. This payment is shown under changes in trade accounts payable, deferred revenue, accrued expenses and other liabilities within operating activities of our consolidated statements of cash flows.

Revenue from Contracts with Clients and Customers

12 Months Ended

Dec. 31, 2018

Revenue From Contract With Customer [Abstract]

Revenue from Contracts with Clients and Customers

4. Revenue from Contracts with Clients and Customers

Performance Obligations and Revenue Recognition Timing

A performance obligation is a promise in a contract to transfer a distinct good or service to the client or customer and is the unit of account in ASC 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied.

Our performance obligations for the PFS Operations segment (“PFS Operations”), includes order to cash, fulfillment and customer care services, and for the LiveArea Professional Services segment (“LiveArea”), include consulting, design, digital marketing and technology services. For arrangements with multiple distinct performance obligations, we allocate consideration among the performance obligations based on their relative standalone selling price. Standalone selling price is the price at which we would sell a promised good or service separately to our client and customers.

We typically price our professional services contracts on either a time and materials, fixed-price or a cost-plus margin basis.

For fixed-price arrangements, we typically recognize revenue based on the input method, as we believe that hours expended over time proportionately, based on actual hours to budgeted hours during the period, provides the most relevant measure of progress for these contracts. For time and materials contracts, we recognize revenue monthly based on the actual hours worked at the labor rates by job category, and cost of materials plus margin. We recognize revenue for a performance obligation satisfied over time only if we can reasonably measure our progress toward complete satisfaction of the performance obligation. In some circumstances (for example, in the early stages of a contract), we may not be able to reasonably measure the outcome of a performance obligation, but we expect to recover the costs incurred in satisfying the performance obligation. In those circumstances, we shall recognize revenue only to the extent of the costs incurred until such time that we can reasonably measure the outcome of the performance obligation.

Contracts that are billed on a time and materials basis typically are structured such that the amount the company bills at each point in time corresponds directly with the value of our performance to date. We have elected the ‘as-invoiced’ practical expedient for these contracts.

In addition, PFS Operations has certain product revenue where it acts as a reseller in which we have determined we do not have ultimate control of the provisioning of the performance obligation. For these agreements, we recognize net revenue at a point in time when control transfers to the customer, typically at FOB shipping point.

Remaining performance obligations represent the transaction price of firm orders for which work has not yet been performed. This amount does not include 1) contracts that are less than one year in duration, 2) contracts for which we recognize revenue based on the right to invoice for services performed, or 3) variable consideration allocated entirely to a wholly unsatisfied performance obligation. Much of our revenue qualifies for one of these exemptions. As of December 31, 2018, the aggregate amount of the transaction price allocated to remaining performance obligations for contracts with an original expected duration of one year or more was $25.0 million. We expect to recognize revenue on approximately 77% of the remaining performance obligations in 2019, 95% through 2020, and the remaining recognized thereafter.

Contract Assets and Contract Liabilities

Contract assets primarily relate to our rights to consideration for work completed but not billed at the reporting date and costs to fulfill assets capitalized for PFS Operations implementation services. The contract assets are reclassified as receivables when the rights become unconditional. Costs to Fulfill assets related to deferred costs, which are included within other current assets, other assets, and to software development costs, which are included within property and equipment in our consolidated balance sheets. The contract liabilities primarily relate to the advance consideration received from clients for contracts, including amounts received for implementation services which are not distinct performance obligations.

Our payment terms vary by the type and location of our clients and the type of services offered. The term between invoicing and when payment is due is generally not significant.

Contract balances consisted of the following (in thousands):

	December 31,		January 1,
	2018		2018
Contract Assets
Trade Accounts Receivable, net	$	72,180	$	70,923
Unbilled Accounts Receivable		235		172
Costs to Fulfill		5,214		6,397
Total Contract Assets	$	77,629	$	77,492
Contract Liabilities
Accrued Contract Liabilities	$	535	$	583
Deferred Revenue		9,255		10,697
Total Contract Liabilities	$	9,790	$	11,280

Changes in costs to fulfill contract assets during the period was a decrease of $1.2 million from January 1, 2018 to December 31, 2018, primarily due to an increase of approximately $4.6 million from new projects, offset by approximately $5.8 million of amortization and recognition of costs in the year ended December 31, 2018.

Changes in contract liabilities during the period was a decrease of $1.5 million in our contract liabilities from January 1, 2018 to December 31, 2018, primarily due to an increase of approximately $8.1 million from new projects, offset by approximately $9.6 million of amortization and recognition of revenue in the year ended December 31, 2018. We recognized a $0.2 million contract loss for the year ended December 31, 2018.

The timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled receivables, and customer advances and deposits (contract liabilities) on the consolidated balance sheet.

Changes in the contract asset and liability balances during the year ended December 31, 2018 were not materially impacted by any other factors.

The following table presents our revenues, excluding sales and usage-based taxes, disaggregated by revenue source (in thousands):

	Year Ended December 31, 2018
	PFS Operations		LiveArea Professional Services		Total
Revenues:
Service fee revenue	$	148,071	$	82,413	$	230,484
Product revenue, net		34,350		—		34,350
Pass-through revenue		59,315		2,011		61,326
Total revenues	$	241,736	$	84,424	$	326,160

The following table presents our revenues, excluding sales and usage-based taxes, disaggregated by timing of revenue recognition (in thousands):

	Year Ended December 31, 2018
	PFS Operations		LiveArea Professional Services		Total
Revenues:
Over time	$	207,385	$	84,274	$	291,659
Point-in-time		34,351		150		34,501
Total revenues	$	241,736	$	84,424	$	326,160

The following table presents our revenues, excluding sales and usage-based taxes, disaggregated by region (in thousands):

	Year Ended December 31, 2018
	PFS Operations		LiveArea Professional Services		Total
Revenues by region:
North America	$	194,496	$	73,653	$	268,149
Europe		47,240		10,771		58,011
Total revenues	$	241,736	$	84,424	$	326,160

Property and Equipment

12 Months Ended

Dec. 31, 2018

Property Plant And Equipment [Abstract]

Property and Equipment

5. Property and Equipment

The components of property and equipment as of December 31, 2018 and 2017 are as follows (in thousands):

	December, 31						Depreciable
	2018			2017			Life
Purchased and capitalized software costs	$	36,894		$	55,940		2-7 years
Furniture, fixtures and equipment		28,749			30,917		2-10 years
Computer equipment		15,265			16,657		2-6 years
Leasehold improvements		14,939			15,513		2-10 years
In-process assets		1,897			1,376
		97,744			120,403
Less-accumulated depreciation and amortization		(76,248	)		(96,225	)
Property and equipment, net	$	21,496		$	24,178

Depreciation and amortization expense related to property and equipment, excluding capital leases, for the years ended December 31, 2018, and 2017 was $7.6 million, and $8.4 million, respectively.

The Company’s property and equipment held under capital leases amount to approximately $2.9 million and $2.7 million, net of accumulated amortization of approximately $2.8 million and $6.8 million, at December 31, 2018 and 2017, respectively. Depreciation and amortization expense related to capital leases for the years ended December 31, 2018, and 2017 was $2.2 million, and $3.1 million, respectively.

Goodwill and Identifiable Intangibles, Net

12 Months Ended

Dec. 31, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Identifiable Intangibles, Net

6. Goodwill and Identifiable Intangibles, Net

During 2018 and 2017, goodwill decreased by $0.5 million for each period due to the impact of foreign currency translation. The Company performed its annual goodwill impairment test during the fourth quarter of 2018 and 2017 by completing a Step 0 test. During each year, the Company determined that it was not more likely than not that the reporting unit’s fair value was less than its carrying value and, therefore, did not complete the prescribed two-step goodwill impairment test and thus the Company did not record any goodwill impairment during 2018 and 2017. The Company’s goodwill by reportable segment was $23.0 million for our LiveArea Professional Services segment and $22.2 million for our PFS Operations segment at December 31, 2018.

The following table presents the gross carrying value and accumulated amortization for identifiable intangibles (in thousands):

	December 31, 2018							December 31, 2017
	Gross Carrying		Accumulated			Net Carrying		Gross Carrying		Accumulated			Net Carrying		Estimated Useful Life
	Value		Amortization			Value		Value		Amortization			Value		from Acquisition
Trade names	$	1,250	$	(1,250	)	$	—	$	1,250	$	(1,250	)	$	—	2.25 - 2.5 years
Non-compete agreements		569		(569	)		—		571		(499	)		72	1- 3.5 years
Leasehold		45		(45	)		—		45		(45	)		—	2.5 years
Customer relationships		10,071		(8,278	)		1,793		10,154		(7,177	)		2,977	1.6 - 9 years
Developed technology		1,487		(1,487	)		—		1,525		(1,219	)		306	2.5-3 years
Other intangibles		493		(483	)		10		493		(477	)		16	9 years
Total definite-lived identifiable intangible assets	$	13,915	$	(12,112	)	$	1,803	$	14,038	$	(10,667	)	$	3,371

Definite-Lived Identifiable Intangible Asset Amortization

The changes in the net carrying values of identifiable intangible assets during 2018 and 2017 were primarily due to amortization expense of $1.6 million and $3.4 million, respectively, as well as the impact of foreign currency translation. Amortization expense is included in selling, general and administrative expenses in 2018 and 2017, respectively, in the consolidated statements of operations. The estimated amortization expense for each of the next six years is as follows (in thousands):

2019	$	668
2020		470
2021		282
2022		197
2023		138
2024		48

Inventory Financing

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Inventory Financing

7. Inventory Financing

Supplies Distributors has a short-term credit facility with IBM Credit LLC (“IBM Credit Facility”) to finance its purchase and distribution of Ricoh products in the United States, providing financing for eligible Ricoh inventory and certain receivables up to $11.0 million, as per amended agreement. The agreement has no stated maturity date and provides either party the ability to exit the facility following a 90-day notice.

Given the structure of this facility and as outstanding balances, which represent inventory purchases, are repaid within twelve months, we have classified the outstanding amounts under this facility, which were $4.7 million and $7.1 million as of December 31, 2018 and December 31, 2017, respectively, as trade accounts payable in the consolidated balance sheets. As of December 31, 2018, Supplies Distributors had $1.3 million of available credit under this facility. The credit facility contains cross default provisions, various restrictions upon the ability of Supplies Distributors to, among other things, merge, consolidate, sell assets, incur indebtedness, make loans and payments to related parties (including entities directly or indirectly owned by PFSweb, Inc.), provide guarantees, make investments and loans, pledge assets, make changes to capital stock ownership structure and pay dividends. The credit facility also contains financial covenants, such as annualized revenue to working capital, net profit after tax to revenue, and total liabilities to tangible net worth, as defined, and is secured by certain of the assets of Supplies Distributors, as well as a collateralized guaranty of PFSweb. Additionally, PFSweb is required to maintain a minimum Subordinated Note receivable balance from Supplies Distributors of $1.0 million, as per amended agreement. Borrowings under the credit facility accrue interest, after a defined free financing period, at prime rate plus 0.5%, which resulted in a weighted average interest rate of 5.75% and 4.75% as of December 31, 2018 and December 31, 2017, respectively. The facility also includes a monthly service fee. As of December 31, 2018, the Company was in compliance with all financial covenants.

Pursuant to IBM Credit Facility, Supplies Distributors is restricted from making any distributions to PFSweb if, after giving affect thereto, Supplies Distributors’ would be in noncompliance with its financial covenants. Supplies Distributors has received lender approval to pay approximately $2.8 million of dividends in 2019. Supplies Distributors paid dividends to PFSweb of $1.7 million in both 2018 and 2017, respectively, which eliminate upon consolidation.

Debt and Capital Lease Obligations

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Debt and Capital Lease Obligations

8. Debt and Capital Lease Obligations

Outstanding debt and capital lease obligations consist of the following (in thousands):

	December 31,
	2018			2017
U.S. Credit Agreement:
Revolving loan	$	35,500		$	13,234
Term loan		—			27,000
Equipment loan		3,263			4,205
Debt issuance costs		(382	)		(376	)
Master lease agreements:
Capital leases		3,495			2,903
Other financing		82			232
Other		—			128
Total		41,958			47,326
Less current portion of long-term debt		2,610			9,460
Long-term debt, less current portion	$	39,348		$	37,866

U.S. Credit Agreement

In August 2015, PFSweb, Inc. and its U.S. subsidiaries entered into a credit agreement (“Credit Agreement”) with Regions Bank, as agent for itself and one or more future lenders (the “Lenders”). Under the Credit Agreement, and subject to the terms set forth therein, the Lenders provided us with a revolving loan facility for up to $32.5 million and a term loan facility for up to $30 million. Borrowings under the Credit Agreement accrued interest at a variable rate based on prime rate or Libor, plus an applicable margin.

On November 1, 2018, we entered into Amendment No.1 to our Credit Agreement with Regions Bank (the “Amended Facility”). The Amended Facility provides for an increase in availability of our revolving loans to $60.0 million, with the ability for a further increase of $20.0 million to $80.0 million and the elimination of the term loan. Amounts outstanding under the term loan were reconstituted as revolving loans. The Amended Facility also extends the maturity date to November 1, 2023.

In accordance with ASC 470, Debt (“ASC 470”), we recorded a $0.1 million loss on early extinguishment of debt in 2018 related to the Amended Facility.

As of December 31, 2018, we had $24.5 million of available credit under the Amended Facility. As of December 31, 2018 and 2017, the weighted average interest rate on the revolving loan facility was 4.56% and 4.65%, respectively. As of December 31, 2017, the weighted average interest rate on the term loan facility was 4.05%. In connection with the Amended Facility, the Company paid $0.3 million of fees, which are being amortized through the life of the Amended Facility and are reflected as a net reduction in debt. The Amended Facility is secured by a lien on substantially all of the assets of Company and its U.S. subsidiaries and a pledge of 65% of the shares of certain of our foreign subsidiaries. The Amended Facility contains cross default provisions, various restrictions upon the Company’s ability to, among other things, merge, consolidate, sell assets, incur indebtedness, make loans and payments to subsidiaries, affiliates and related parties, make capital expenditures, make investments and loans, pledge assets, make changes to capital stock ownership structure, as well as financial covenants, as defined, of a minimum consolidated fixed charge ratio and a maximum consolidated leverage ratio.

Debt Covenants

To the extent the Company or any of its subsidiaries fail to comply with its covenants applicable to its debt or inventory financing obligations, including the periodic financial covenant requirements, such as profitability and cash flow, and required level of shareholders’ equity or net worth (as defined), the Company would be required to obtain a waiver from the lender or the lender would be entitled to accelerate the repayment of any outstanding credit facility obligations, and exercise all other rights and remedies, including sale of collateral and enforcement of payment under the Company parent guarantee. Any acceleration of the repayment of the credit facilities may have a material adverse impact on the Company’s financial condition and results of operations and no assurance can be given that the Company would have the financial ability to repay all of such obligations. As of December 31, 2018, the Company was in compliance with all debt covenants.

Master Lease Agreements

The Company has various agreements that provide for leasing or financing transactions of equipment and other assets and will continue to enter into such arrangements as needed to finance the purchasing or leasing of certain equipment or other assets. Borrowings under these agreements, which generally have terms of three to five years, are generally secured by the related equipment, and in certain cases, by a Company parent guarantee.

Debt and Capital Lease Maturities

The Company’s aggregate maturities of debt subsequent to December 31, 2018 are as follows, excluding $0.4 million in debt issuance costs that reduce the carrying amount of the debt (in thousands):

Years ended December 31,
2019	$	959
2020		992
2021		960
2022		118
2023		35,434
Total	$	38,463

The following is a schedule of the Company’s future minimum lease payments under the capital leases, together with the present value of the net minimum lease payments as of December 31, 2018 (in thousands):

Years ended December 31,
2019	$	1,811
2020		1,169
2021		725
2022		55
2023		—
Total minimum lease payments	$	3,760
Less amount representing interest at rates ranging from 0% to 7.47%	$	(265	)
Present value of net minimum lease payments		3,495
Less: Current portion		(1,651	)
Long-term capital lease obligations	$	1,844

Stock and Stock Options

12 Months Ended

Dec. 31, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock and Stock Options

9. Stock and Stock Options

Preferred Stock Purchase Rights

On June 8, 2000, the Company’s Board of Directors declared a dividend distribution of one preferred stock purchase right (a “Right”) for each share of the Company’s common stock outstanding on July 6, 2000 and each share of common stock issued thereafter. Each Right entitles the registered shareholders to purchase from the Company one one-thousandth of a share of preferred stock at an exercise price of $65, subject to adjustment. The Rights are not currently exercisable, but would become exercisable if certain events occurred relating to a person or group acquiring or attempting to acquire 20 percent or more of the Company’s outstanding shares of common stock. The Rights Agreement expires 30 days after the Company’s 2021 Annual Meeting unless continuation of the Rights Agreement is approved by the stockholders of the Company at the 2021 Annual Meeting.

Stock Compensation Plans

The Company has an Employee Stock and Incentive Plan (the “Employee Plan”), as amended and restated, under which an aggregate of 6,949,787 shares of common stock have been authorized for issuance. The Employee Plan provides for the granting of incentive awards to directors, executive management, key employees, and outside consultants of the Company in a variety of forms of equity-based incentive compensation, such as the award of an option, stock appreciation right, restricted stock award, restricted stock unit, deferred stock unit, among other stock-based awards. The Company has historically issued service-based restricted stock and unit awards, performance-based and market-based stock and unit awards (collectively “Restricted Shares”), and stock options. The Company uses newly issued shares of common stock to satisfy awards under the Plan.

The Company issues Restricted Shares to the Company’s executives and senior management, pursuant to which such employees are eligible to receive future grants of shares of the Company’s stock subject to various vesting and/or performance criteria. The weighted average fair value per share of Restricted Shares granted during the years ended December 31, 2018 and 2017 was $8.53 and $6.43, respectively. The total fair value of Restricted Shares vested under the Employee Plans was $2.0 million and $0.5 million during the years ended December 31, 2018 and 2017, respectively.

The underlying stock certificates for the Restricted Shares that vested December 31, 2018 are expected to be issued during the quarter ending March 31, 2019. The underlying stock certificates for the Restricted Shares that vested December 31, 2017 were issued during the quarter ended March 31, 2018.

Total stock-based compensation expense was $4.0 million and $3.3 million for the years ended December 31, 2018 and 2017, respectively, and was included as a component of selling, general and administrative expenses in the consolidated statements of operations. As of December 31, 2018, there is $3.3 million of total unrecognized compensation costs related to non-vested share-based compensation arrangements granted under the Plan, which is expected to be recognized over a remaining weighted average period of approximately 2.6 years. This expected cost does not include the impact of any future stock-based compensation awards.

As of December 31, 2018, there were 1,076,003 shares available for future grants under the Plan. Each stock option or stock appreciation right award granted reduces the total shares available for grant by one share, while each award granted other than in the form of a stock option or stock appreciation right reduces the shares available for grant by 1.22 shares.

Stock Options

The rights to purchase shares under employee stock option agreements issued under the Plan typically vest over a three-year period, one-twelfth each quarter. Stock options must be exercised within 10 years from the date of grant. Stock options are generally issued such that the exercise price is equal to the market value of the Company’s common stock at the date of grant.

The following tables summarize stock option activity under the Plans:

							Weighted
							Average
					Weighted		Remaining		Aggregate
					Average		Contractual		Intrinsic
					Exercise		Life (in		Value (in
	Shares			Price Per Share	Price		years)		millions)
Outstanding, December 31, 2017		1,035,842		$1.46 - $15.36	$	7.87
Granted		375,000		$6.23 - $10.22	$	6.79
Exercised		(68,698	)	$3.11 - $8.90	$	5.09
Canceled		(77,750	)	$6.69 - $15.36	$	12.61
Outstanding, December 31, 2018		1,264,394		$1.46 - $14.66	$	7.41
Exercisable, December 31, 2018		861,856		$1.46 - $14.66	$	7.59		4.5	$	0.4
Exercisable and expected to vest, December 31, 2018		1,221,827		$1.46 - $14.66	$	7.42		6.0	$	0.4

The weighted average fair value per share of options granted during the years ended December 31, 2018 and 2017 was $2.96 and $3.58, respectively. The total intrinsic value of options exercised under the Stock Option Plans was $0.3 million and $0.5 million during the years ended December 31, 2018 and 2017, respectively.

The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions used for grants of options under the Plans:

	Year Ended
	December 31,
	2018		2017
Expected dividend yield		—		—
Expected stock price volatility	40% - 45%		46% - 50%
Risk-free interest rate	2.6% - 3.1%		2.0% - 2.2%
Expected life of options (years)	6		6

The Black-Scholes option valuation model requires the input of highly subjective assumptions, including the expected life of the stock-based award and stock-price volatility. The assumptions listed above represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if other assumptions had been used, the Company’s recorded and pro forma stock-based compensation expense could have been different. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. If the Company’s actual forfeiture rate is materially different from its estimate, the share-based compensation expense could be materially different. The Company calculates the expected stock price volatility using the Company’s historical stock price during the expected term immediately preceding a stock option grant date. The Company has not paid dividends in the past and does not anticipate paying dividends in the future. The Company uses the risk-free interest rates of United States Treasury securities for a comparable term as the expected life of a stock option. The expected life of options has been computed using the simplified method, which the Company uses as it does not believe it has established a consistent exercise pattern to accurately estimate the expected term of stock options.

Service-Based Restricted Stock and Unit Awards

The Company’s service-based restricted stock and unit awards are valued at the quoted market price of the Company’s common stock as of the date of grant and vest over a range of two to four years. Shares that do not vest on a scheduled vesting date due to a failure to satisfy vesting or performance criteria are forfeited and do not vest in future periods.

The following table summarizes the service-based restricted stock and unit award activity for the year ended December 31, 2018:

				Weighted
				Average
				Grant Date
	Shares			Fair Value per Share
Unvested restricted stock at December 31, 2017		112,569		$	6.47
Granted		158,292		$	8.88
Vested		(94,990	)	$	7.69
Canceled		(45,587	)	$	7.57
Unvested restricted stock at December 31, 2018		130,284		$	8.13

Performance-Based Restricted Stock and Unit Awards

Pursuant to the Employee Plan, the Company grants restricted stock and unit awards that vest upon reaching certain performance targets, and individual performance goals, which historically have been based on the Company’s financial performance, Company operating income and other financial metrics for the current and/or future years. Such awards generally are subject to annual vesting from three to four years based upon continued employment and the achievement of the defined performance criteria. If the target set forth in the award agreement is not met, none of the related shares will vest and any compensation expense previously recognized will be reversed. The actual number of shares that will ultimately vest is dependent upon achieving the performance condition or other conditions set forth in the award agreement. The Company recognizes stock-based compensation expense related to performance awards based upon our determination of the likelihood of achieving the performance target or targets at each reporting date, net of estimated forfeitures.

The following table summarizes the performance-based restricted stock and unit award activity for the year ended December 31, 2018:

				Weighted
				Average
				Grant Date
	Shares			Fair Value per Share
Unvested restricted stock at December 31, 2017		65,254		$	8.30
Granted		348,803		$	8.88
Vested		(138,372	)	$	9.14
Canceled		(221,850	)	$	8.68
Unvested restricted stock at December 31, 2018		53,835		$	8.28

Market-Based Restricted Stock and Unit Awards

Pursuant to the Employee Plan, the Company grants restricted stock and unit awards that vest upon the achievement of certain defined total stockholder return targets using the companies in the Russell Micro Cap Index as a comparative group for current and/or future years. Such awards generally are subject to annual vesting from three to four years based upon continued employment and the achievement of the defined performance criteria. The actual number of shares that will ultimately vest is dependent upon achieving the performance condition or other conditions set forth in the award agreement. Shares that do not vest on a scheduled vesting date due to a failure to satisfy vesting criteria are forfeited and do not vest in future periods. The Company reverses previously recognized compensation cost for market-based restricted stock unit awards only if the requisite service is not rendered.

The following table summarized the market-based restricted stock and unit award activity for the year ended December 31, 2018:

				Weighted
				Average
				Grant Date
	Shares			Fair Value per Share
Unvested restricted stock at December 31, 2017		259,938		$	6.22
Granted		191,852		$	6.59
Vested		—		$	—
Canceled		(179,582	)	$	6.70
Unvested restricted stock at December 31, 2018		272,208		$	6.16

The fair value of each market-based restricted stock and unit award grant is estimated on the date of grant using a Monte-Carlo simulation with the following assumptions used for grants under the Plans:

	Year Ended
	December 31,
	2018		2017
Expected dividend yield		—		—
Expected stock price volatility	41.6%		40.9%
Risk-free interest rate	2.4%		1.4%
Expected term (years)	3		3
Weighted average grant date fair value	$	8.85	$	6.40

Stock Units

Each non-employee Director of the Company’s Board of Directors (the “Board”) receives a quarterly retainer (the “Retainer”), payable on or about the first day of each quarter, through the issuance of an equity-based award (an “Award”) under the Employee Plan in the form of a Deferred Stock Unit (a “DSU”). During 2018, the Retainer was $25,000 for the first quarterly payment and $30,000 for each subsequent quarterly payment. The number of DSUs is determined by dividing the Retainer by the immediately preceding closing price of the Common Stock on the grant date. Each DSU represents the right to receive an equal number of shares of Common Stock upon the retirement, resignation or termination of service from the Board.

The following table summarizes the DSU activity for the year ended December 31, 2018:

			Weighted
			Average
			Grant Date
	Shares		Fair Value per Share
Unvested deferred stock at December 31, 2017		182,306	$	9.74
Granted		69,690	$	8.25
Vested		—	$	—
Unvested deferred stock at December 31, 2018		251,996	$	9.33

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

10. Income Taxes

The consolidated income (loss) from operations before income taxes, by domestic and foreign entities, is as follows (in thousands):

	Year Ended
	December 31,
	2018			2017
Domestic	$	(459	)	$	(2,981	)
Foreign		4,457			841
Total	$	3,998		$	(2,140	)

A reconciliation of the difference between the expected income tax expense (benefit) from operations at the U.S. federal statutory corporate tax rate of 21% and the Company’s effective tax rate is as follows (in thousands):

	Year Ended
	December 31,
	2018			2017
Income tax benefit computed at statutory rate	$	840		$	(728	)
Foreign dividends received		—			591
Items not deductible for tax purposes		437			663
Change in valuation allowance		(79	)		(10,503	)
Impact of Tax Reform Act		170			12,112
State taxes		576			558
Foreign exchange rate difference		(80	)		(102	)
Net operating loss adjustments		421			—
Prior year return-to-provision true-up		426			(932	)
Other		59			165
Provision for income taxes	$	2,770		$	1,824

On December 22, 2017, the United States government enacted the Tax Cuts and Jobs Act, commonly referred to as the Tax Reform Act. The Tax Reform Act includes significant changes to the U.S. income tax system, including, but not limited to: a federal corporate rate reduction from 35% to 21%; limitations on the deductibility of interest expense and executive compensation; repeal of the Alternative Minimum Tax (“AMT”); full expensing provisions related to business assets; creation of new minimum taxes, such as the base erosion anti-abuse tax (“BEAT”) and Global Intangible Low Taxed Income (“GILTI”) tax; and the transition of U.S. international taxation from a worldwide tax system to a modified territorial tax system, which will result in a one time U.S. tax liability on those earnings which have not previously been repatriated to the U.S. (the “Transition Tax”). The provisional impacts of this legislation are outlined below:

•

Beginning January 1, 2018, the U.S. corporate income tax rate will be 21%. The Company is required to recognize the impacts of this rate change on its deferred tax assets and liabilities in the period enacted. We remeasured certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21%. The amount related to the remeasurement of our deferred tax balance was $12.1 million that was mostly offset by a change in the valuation allowance, except for a $0.6 million benefit that was recorded to our statement of operations related to tax amortization of goodwill.

•

The Transition Tax on unrepatriated foreign earnings is a tax on previously untaxed accumulated and current earnings and profits ("E&P") of the Company's foreign subsidiaries. To determine the amount of the Transition Tax, the Company must determine, among other factors, the amount of post-1986 E&P of its foreign subsidiaries, as well as the amount of non-U.S. income taxes paid on such earnings. Based on the Company’s analysis of the transition tax, there were no provisional amounts recorded for the year ended December 31, 2017. The Company concluded the Transition tax analysis in the fourth quarter of 2018 and concluded no measurement period adjustments were required.

•

The Tax Reform Act creates a new requirement that GILTI income earned by foreign subsidiaries must be included currently in the gross income of the U.S. shareholder. Due to the complexity of the new GILTI tax rules, the Company is continuing to evaluate this provision of the Tax Reform Act. Under U.S. GAAP, the Company is permitted to make an accounting policy election to either treat taxes due on future inclusions in U.S. taxable income related to GILTI as a current period expense when incurred or to factor such amounts into the Company's measurement of its deferred taxes. The Company has not yet completed its analysis of the GILTI tax rules and is not yet able to reasonably estimate the effect of this provision of the Tax Reform Act or make an accounting policy election for the accounting treatment whether to record deferred taxes attributable to the GILTI tax. The Company has GILTI inclusion in taxable income of $0.6 million which has been considered in the tax provision for the period ended December 31, 2018.

Current and deferred income tax expense (benefit) is summarized as follows (in thousands):

	December 31,
	2018			2017
Current
Domestic	$	93		$	3
State		577			558
Foreign		1,856			1,537
Total Current		2,526			2,098
Deferred
Domestic		352			127
State		21			12
Foreign		(129	)		(413	)
Total Deferred		244			(274	)
Provision for income taxes	$	2,770		$	1,824

The components of the deferred tax asset (liability) are as follows (in thousands):

	Year Ended
	December 31,
	2018			2017
Deferred tax assets:
Allowance for doubtful accounts	$	105		$	77
Inventory reserve		67			100
Property and equipment		1,078			708
Accrued expenses		1,276			1,353
Net operating loss carryforwards		14,114			14,608
Other		6,359			5,994
		22,999			22,840
Less - Valuation allowance		22,143			22,222
Total deferred tax assets		856			618
Deferred tax liabilities:
Other		(1,434	)		(951	)
Total deferred tax liabilities		(1,434	)		(951	)
Deferred tax liabilities, net	$	(578	)	$	(333	)

We believe that we have not established a sufficient history of earnings, on a stand-alone basis, to support the more likely than not realization of certain deferred tax assets in excess of existing taxable temporary differences. A valuation allowance has been provided for the majority of these net deferred income tax assets as of December 31, 2018 and 2017. The remaining net deferred tax assets at both December 31, 2018 and 2017 primarily relate to the Company’s European operations and certain state tax benefits and are included in other non-current assets on the consolidated balance sheets. At December 31, 2018, net operating loss (“NOL”) carryforwards relate to taxable losses of our Canadian subsidiary totaling approximately $1.7 million, our European subsidiaries totaling approximately $5.2 million, and our U.S. subsidiaries totaling approximately $60.5 million that expire at various dates from 2020 through 2036. The U.S. NOL also includes approximately $2.3 million of NOL created before February 2006 subject to annual limits of $1.4 million, and $0.2 million acquired September 2014 subject to annual limits of $0.1 million under IRS Section 382.

The Company evaluates its tax positions for potential liabilities associated with unrecognized tax benefits. The Company does not expect to record unrecognized tax benefits in the next twelve months.

For federal income tax purposes, tax years that remain subject to examination include years 2015 through 2018. However, the utilization of net operating loss carryforwards that arose prior to 2014 remains subject to examination through the years such carryforwards are utilized. For Europe, tax years that remain subject to examination include years 2015 to 2018. For Canada, tax years that remain subject to examination include years 2011 to 2018, depending on the subsidiary. For state income tax purposes, the tax years that remain subject to examination include years 2014 to 2018, depending upon the jurisdiction in which the Company files tax returns. The Company and its subsidiaries have various income tax returns in the process of examination. The Company does not expect these examinations will result in unrecognized tax benefits.

Earnings Per Share

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Earnings Per Share

11. Earnings Per Share

Basic and diluted earnings per share are computed by dividing net loss by the weighted-average number of common shares outstanding for the reporting period. Diluted earnings per share is computed by giving effect to all potential weighted average dilutive common stock, including options, restricted stock units and other equity based awards. A reconciliation of the denominator used in the calculation of basic and diluted earnings per share is as follows (in thousands):

	Year Ended December 31,
	2018		2017
Numerator:
Net income (loss)	$	1,228	$	(3,964	)
Denominator:
Weighted-average shares outstanding for basic earnings (loss) per share		19,203		18,933
Effect of dilutive securities:
Options to purchase common stock		211		—
Other dilutive securities		412		—
Adjusted weighted-average shares outstanding for diluted earnings (loss) per share		19,826		18,933

In periods when we recognize a net loss, we exclude the impact of outstanding common stock equivalents from the diluted loss per share calculation as their inclusion would have an antidilutive effect. As of December 31, 2018 and 2017, we had outstanding common stock equivalents of approximately 0.8 million and 1.6 million, respectively, that have been excluded from the calculations of diluted earnings per share attributable to common stockholders because their effect would have been antidilutive.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

12. Commitments and Contingencies

The Company leases facilities, warehouse and office space and transportation and other equipment under operating leases expiring in various years through 2026. In most cases, management expects that, in the normal course of business, leases will be renewed or replaced by other similar leases. The Company’s facility leases generally contain one or more renewal options.

Minimum future annual rental payments under non-cancelable operating leases having original terms in excess of one year are as follows (in thousands):

	Operating
	Lease
	Payments
Year ended December 31,
2019	$	9,659
2020		10,028
2021		9,222
2022		8,407
2023		6,828
Thereafter		12,840
Total	$	56,984

Total rental expense under operating leases approximated $11.1 million and $11.3 million for the years ended December 31, 2018 and 2017, respectively.

The Company received municipal tax abatements in certain locations. In prior years, the Company received notice from a municipality that it did not satisfy certain criteria necessary to maintain the abatements and that the municipal authority planned to make an adjustment to the Company’s tax abatement. The Company disputed the adjustment and such dispute has been settled with the municipality. However, the amount of additional property taxes to be assessed against the Company and the timing of the related payments has not been finalized. As of December 31, 2018, the Company believes it has adequately accrued for the expected assessment.

The Company is subject to claims in the ordinary course of business, including claims of alleged infringement by the Company or its subsidiaries of the patents, trademarks and other intellectual property rights of third parties. The Company is generally required to indemnify its service fee clients against any third party claims asserted against such clients alleging infringement by PFS of the patents, trademarks and other intellectual property rights of third parties. In the opinion of management, any liabilities resulting from these claims, would not have a material adverse effect on the Company’s financial position or results of operations.

Segment and Geographic Information

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Segment and Geographic Information

13. Segment and Geographic Information

Prior to January 1, 2018, the Company’s operations were organized into two reportable segments: PFSweb and Business and Retail Connect. In accordance with ASC 280, Segment Reporting (“ASC 280”), an operating segment is defined as a component of an enterprise for which discrete financial information is available and is reviewed regularly by the Chief Operating Decision Maker (“CODM”), or decision-making group, to evaluate performance and make operating decisions.

Effective January 1, 2018, we changed our organizational structure in an effort to create more effective and efficient operations and to improve client and service focus. In that regard, we revised the information that our chief executive officer and chief financial officer, who are also our Chief Operating Decision Makers, regularly review for purposes of allocating resources and assessing performance. As a result, beginning January 1, 2018, we now report our financial performance based on our new reportable segments. These segments are comprised of strategic businesses that are defined by the service offerings they provide and consist of PFS Operations (which provides client services in relation to the customer physical experience, such as order management (OMS), order fulfillment, customer care and financial services) and LiveArea Professional Services (which provides client services in relation to the digital shopping experience of shopping online, such as strategic commerce consulting, strategy, design and digital marketing services and technology services). Each segment is led by a separate Business Unit Executive who reports directly to the Company’s Chief Executive Officer.

The CODM evaluates segment performance using business unit direct contribution, which is defined as business unit revenues less costs of revenue and direct selling, general and administrative expenses, including depreciation and amortization. Direct contribution does not include any allocated corporate expenses nor does it include stock-based compensation. The CODM does not routinely review assets by segment. The balance sheet by segment is not prepared and, therefore, we do not present segment assets below.

Corporate operations is a non-operating segment that develops and implements strategic initiatives and supports the Company’s operations by centralizing certain administrative functions such as finance, treasury, information technology and human resources.

All prior period segment information has been restated to conform to the 2018 presentation. The changes in the reportable segments have no effect on the consolidated balance sheets, statements of operations or cash flows for the periods presented.

Subsequent to change in the Company’s operating segments, the Company’s reporting units changed. We now have two reporting units: PFS Operations and LiveArea Professional Services. We allocated goodwill to our new reporting units using a relative fair value approach. In addition, we completed an assessment of any potential goodwill impairment for all reporting units immediately prior to and after the reallocation and determined that no impairment existed.

The following table discloses segment information for the periods presented (in thousands):

	Year ended December 31,
	2018			2017
Revenues:
PFS Operations	$	241,736		$	236,808
LiveArea Professional Services		84,424			90,017
Total revenues	$	326,160		$	326,825
Business unit direct contribution:
PFS Operations	$	27,578		$	25,171
LiveArea Professional Services		13,343			11,758
Total business unit direct contribution	$	40,921		$	36,929
Unallocated corporate expenses		(34,424	)		(36,331	)
Income (loss) from operations	$	6,497		$	598

Geographic areas in which the Company operates include the United States, Europe (primarily Belgium and U.K.), Canada and India. Substantially all of the services performed in India support client arrangements in the United States, where the resulting revenue is reported. The following is geographic information by area. Revenues are attributed based on the Company’s domicile.

	Year Ended
	December 31,
	2018			2017
Revenues (in thousands):
United States	$	263,506		$	265,144
Europe		58,027			55,943
Canada		4,642			5,847
India		8,900			8,747
Inter-segment Eliminations		(8,915	)		(8,856	)
	$	326,160		$	326,825

	December 31,
	2018		2017
Long-lived assets (in thousands):
United States	$	59,530	$	62,257
Europe		8,695		10,425
Canada		139		170
India		3,621		4,256
	$	71,985	$	77,108

Employee Savings Plan

12 Months Ended

Dec. 31, 2018

Compensation And Retirement Disclosure [Abstract]

Employee Savings Plan

14. Employee Savings Plan

The Company has a defined contribution employee savings plan under Section 401(k) of the Internal Revenue Code. Substantially all full-time and part-time U.S. employees are eligible to participate in the plan. The Company, at its discretion, may match employee contributions to the plan and also make an additional matching contribution in the form of profit sharing in recognition of the Company’s performance. Our employees in Europe and Canada also have defined contribution plans. The Company contributed approximately $0.5 million in each of the years ended December 31, 2018 and 2017, respectively, to match an approved percentage of employee contributions.

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and disclosure of contingent assets and liabilities. The recognition and allocation of certain revenues and selling, general and administrative expenses in these consolidated financial statements also require management estimates and assumptions. Estimates and assumptions about future events and their effects cannot be determined with certainty. The Company bases its estimates on historical experience and various other assumptions believed to be applicable and reasonable under the circumstances. These estimates may change as new events occur, as additional information is obtained and as the operating environment changes. These changes have been included in the consolidated financial statements as soon as they became known. In addition, management is periodically faced with uncertainties, the outcomes of which are not within its control and will not be known for prolonged periods of time. Based on a critical assessment of accounting policies and the underlying judgments and uncertainties affecting the application of those policies, management believes the Company’s consolidated financial statements are fairly stated in accordance with US GAAP, and provide a fair presentation of the Company’s financial position and results of operations.
Revenue and Cost Recognition	Revenue and Cost Recognition The Company derives revenue primarily from services provided under contractual arrangements with our clients or from the sale of products under our distributor agreements. The majority of our revenue is derived from contracts and projects that can span from a few months to three to five years. The Company recognizes revenue when control of the promised goods or services is transferred to its customers, in an amount that reflects the consideration that we expect to receive in exchange for those goods or services. Control is transferred to a client or customer when, or as, the client or customer obtains control over that asset. The transaction price includes fixed and, in certain contracts, variable consideration. Variable consideration contained within our contracts includes discounts, rebates, incentives, penalties and other similar items. When a contract includes variable consideration, the Company estimates the variable consideration to determine whether any of it needs to be constrained. The Company includes the variable consideration in the transaction price only to the extent that it is probable that a significant reversal of the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. We estimate variable consideration and constraints based on our review of the contract terms and conditions. Variable consideration and constraint amounts are the most likely amounts based on our history with the customer. If no history is available, then we will recognize the most likely amount based on the range of possible consideration amounts. Variable consideration was not significant for the year ended December 31, 2018 or any other reporting period presented. Variable consideration and constraints are updated at each reporting date. The Company’s billings for reimbursement of out-of-pocket expenses related to our Service Fee Revenues, consisting primarily of freight and shipping supplies, are included in pass-through revenues. Other items included in pass-through revenues include travel and certain third-party vendor expenses such as telecommunication charges. These other pass-through revenues are not deemed a material percentage of total revenues. In certain of our contracts, our clients elect to handle shipping related costs. Therefore, we present pass-through revenues separately, as we believe it provides better transparency to our core services. Incremental costs to obtain a contract (such as sales commissions) are expensed when incurred when the amortization period is one year or less; otherwise, incremental contract costs are expensed over time as promised goods and services are transferred to a customer. Recurring operating costs for contracts with customers are recognized as incurred. Certain eligible, nonrecurring costs incurred in the initial phases of our contracts are capitalized when such costs (1) relate directly to the contract, (2) generate or enhance resources that will be used in satisfying the performance obligation in the future, and (3) are expected to be recovered. Capitalized amounts are monitored regularly for impairment. The Company enters into contracts with customers that contain multiple promises to transfer control of multiple products and/or services. To the extent a contract includes provisioning multiple products or services, judgment is applied to determine whether promised deliverables are distinct and are distinct in the context of the contract. If this criteria is not met, sales of different products or services are accounted for as a combined performance obligation. For arrangements with multiple distinct performance obligations, consideration is allocated among the performance obligations based on their relative standalone selling price. Standalone selling price is the price at which we would sell a promised good or service separately to the customer. Our warranties generally provide a customer with assurance that the related deliverable will function as the parties intended because it complies with agreed-upon specifications and is therefore not considered an additional performance obligation in the contract. For contracts recognized over time, we recognize the estimated loss to the extent the project has been completed based on actual hours incurred compared to the total estimated hours. A loss is recognized when the current estimate of the consideration we expect to receive, modified to include any variable consideration, is less than the current estimate of total costs for the contract. Service Fee Revenue The Company’s service fee revenue primarily relates to our order to cash, fulfillment, customer care, consulting, design, digital marketing and technology services. The Company typically charges its service fee revenue on either a time and materials, fixed price, cost-plus a margin, a percent of shipped revenue, or retainer basis for professional services, or a per transaction basis, such as a per item basis for fulfillment services or a per labor hour basis for customer contact center services. Additional fees are billed for other services. Product Revenue Depending on the terms of the customer arrangement, product revenue and product cost is recognized at the point the customer gains control of the asset. The specific point in time when control transfers depends on the contract with the customer. Typically, our terms are Freight on Board (“FOB”) Shipping point, which we believe to be indicative of when control is transferred. We permit our customers to return product. Product revenue is reported net of projected future returns. Future returns are estimated based on historical return information. Management also considers any other current information and trends in making estimates. Gross versus Net Revenue In instances where revenue is derived from product sales from a third-party, we record revenue on a gross basis when we are a principal to the transaction and net of costs when we are acting as an agent between the customer or client and the vendor. We are the principal and therefore record revenue on a gross basis if we control a promised good or service before transferring that good or service to the customer. We are an agent and record revenue on a net basis for what we retain for agency services if our role is to arrange for another entity to control the promised goods or services. Practical expedients The standard allows entities to use several practical expedients, including the as-invoiced practical expedient, determining whether a significant financing component exists, treatment of sales and usage-based taxes, and the recognition of certain incremental costs of obtaining a contract with a client or customer. Contracts of less than a year with a financing component will be expensed in that period as a practical expedient. Our current contracts do not have a financing component. Commissions on contracts of less than one year will be expensed as a practical expedient. Commissions will be capitalized on contracts over one year. As of December 31, 2018, we did not have any material commissions on contracts in excess of one year. We also present our revenues net of sales and usage-based tax as a practical expedient.
Contract modifications	Contract modifications Contract modifications are routine in our industry. For each modification, the Company assesses whether the modification changes the scope and or price of the original agreement, and whether those changes are commensurate with stand-alone selling price. Based on the results of this assessment, the Company either accounts for the modification as a separate contract, as a change in the original contract, or as a termination of the old contract and creation of a new contract in accordance with Accounting Standards Codification (“ASC”) 606-10-25-12.
Concentration of Business and Credit Risk	Concentration of Business and Credit Risk During 2018, one product customer or service fee client relationships represented more than 10% of the Company’s consolidated total net revenues. During 2017, no product customer or service fee client relationships represented more than 10% of the Company’s consolidated total net revenues. As of December 31, 2018, one client exceeded 10% of the Company’s total accounts receivable. As of December 31, 2017, no client exceeded 10% of the Company’s total accounts receivable.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents are defined as short-term highly liquid investments with original maturities, when acquired, of three months or less. At times, the Company has cash balances in domestic bank accounts that exceed Federal Deposit Insurance Corporation insured limits. The Company has not experienced any losses related to these cash concentrations.
Accounts Receivable	Accounts Receivable The Company recognizes revenue and records trade accounts receivable, pursuant to the methods described above, when collectability is reasonably assured. Collectability is evaluated in the aggregate and on an individual customer or client basis taking into consideration payment due date, historical payment trends, current financial position, results of independent credit evaluations and payment terms. Related reserves are determined by either using percentages applied to certain aged receivable categories based on historical results, reevaluated and adjusted as additional information is received, or a specific identification method. After all attempts to collect a receivable have failed, the receivable is written off against the allowance for doubtful accounts.
Other Receivables	Other Receivables Other receivables primarily include amounts due from Ricoh for costs incurred by the Company under the distributor agreements and value added tax receivables.
Inventories	Inventories Inventories (all of which are finished goods) are stated at the lower of weighted average cost and net realizable value. The Company establishes inventory reserves based upon estimates of declines in values due to inventories that are slow moving or obsolete, excess levels of inventory or values assessed at lower than cost. Supplies Distributors assumes responsibility for slow-moving inventory under its Ricoh distributor agreements, subject to certain termination rights, but has the right to return product rendered obsolete by engineering changes, as defined. In the event PFSweb, Supplies Distributors and Ricoh terminate the distributor agreements, the agreements provide for the parties to mutually agree on a plan of disposition of Supplies Distributors’ then existing inventory.
Property and Equipment	Property and Equipment The Company makes judgments and estimates in conjunction with the carrying value of property and equipment, including amounts to be capitalized, depreciation and amortization methods and useful lives. Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the respective assets. Capitalized implementation costs are depreciated over the respective client expected performance period. Leasehold improvements are amortized over the shorter of the useful life of the related asset or the remaining lease term. When events or changes in circumstances indicate that the carrying amount of our property and equipment might not be recoverable, the expected future undiscounted cash flows from the asset are estimated and compared with the carrying amount of the asset. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the asset, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the asset with its carrying amount. Fair value is generally determined based on discounted cash flows or appraised values, as appropriate.
Business Combinations	Business Combinations The Company accounts for business combinations under the acquisition method of accounting, which requires the assets and liabilities to be recorded at their respective fair values as of the acquisition date in the consolidated financial statements. The determination of estimated fair value may require management to make significant estimates and assumptions. The purchase price is the fair value of the total consideration conveyed to the seller and the excess of the purchase price over the fair value of the acquired identifiable net assets, where applicable, is recorded as goodwill. The results of operations of an acquired business are included in the Company’s consolidated financial statements from the date of acquisition. Costs associated with the acquisition of a business are expensed in the period incurred.
Definite-Lived Intangible Assets	Definite-Lived Intangible Assets The Company’s definite-lived intangible assets are primarily comprised of non-compete agreements, trade names, customer relationships and developed technology. Definite-lived intangible assets are amortized over their estimated useful life and only tested for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when the carrying amount of the asset exceeds the estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition. The impairment loss to be recorded would be the excess of the asset’s carrying value over its fair value. Fair value is determined using a discounted cash flow analysis or other valuation technique.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of the identifiable net assets acquired. Goodwill and other intangible assets with indefinite lives are not amortized to operations, but instead are reviewed for impairment at least annually in the fourth quarter, or more frequently when there is an indicator of impairment. Goodwill impairment exists when a reporting unit’s goodwill carrying value exceeds its implied fair value. The Company has no intangible asset with indefinite useful lives, other than goodwill. Accounting Standards Update (“ASU”) Topic 350: Testing Goodwill for Impairment (“ASU Topic 350”) permits an entity to make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying a two-step goodwill impairment test. This qualified assessment is referred to as “Step 0.” When performing Step 0, an entity evaluates relevant events and circumstances, including but not limited to, macroeconomic conditions, industry and market conditions, overall financial performance, reporting unit specific events and entity specific events. If, after completing Step 0, an entity concludes that it is not likely that the fair value of the reporting unit is less than its carrying amount, it would not be required to perform a two-step impairment test for that reporting unit. In the event that the conclusion of Step 0 requires the two-step test, the first step compares the fair value of the reporting unit with its carrying value, including goodwill. If the fair value of the reporting unit is less than its carrying value, an indication of goodwill impairment exists for the reporting unit and the entity must perform step two of the impairment test. Under step two, an impairment loss is recognized for any excess of the carrying amount of the reporting unit’s goodwill over the implied fair value of that goodwill. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit in a manner similar to a purchase price allocation and the residual fair value after this allocation is the implied fair value of the reporting unit goodwill. Fair value of the reporting unit is determined using a discounted cash flow analysis. If the fair value of the reporting unit exceeds its carrying value, step two does not need to be performed. An impairment loss is recognized to the extent that the carrying amount of goodwill exceeds its implied fair value. If the Company is required to perform the two-step test described in the preceding paragraph, it would determine fair value using generally accepted valuation techniques, including discounted cash flows and market multiple analyses. These types of analyses contain uncertainties because they require management to make assumptions and to apply judgment to estimate industry economic factors and the profitability of future business strategies. The Company’s valuation methodology for assessing impairment would require management to make judgments and assumptions based on historical experience and projections of future operating performance. If these assumptions differ materially from future results, the Company may record impairment charges in the future.
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions The functional currency of each of the Company’s foreign subsidiaries is local currency. Assets and liabilities are translated at exchange rates in effect at the end of the period, and income and expense items are translated at the average exchange rates on a monthly basis. Translation adjustments are accumulated and reported as a component of accumulated other comprehensive income in the consolidated statements of shareholders’ equity. The Company includes currency gains and losses on short-term intercompany advances in the determination of net income and loss. The Company reports gains and losses on intercompany foreign currency transactions that are of a long-term investment nature as a component of accumulated other comprehensive income in the consolidated statements of shareholders’ equity.
Stock-Based Compensation	Stock-Based Compensation The Company uses stock-based compensation, including stock options, deferred stock units and other market and performance stock-based awards to provide long-term performance incentives for its executives, key employees and non-employee directors. From the service inception date to the grant date, the Company recognizes compensation cost for all share-based payments based on the reporting date fair value of the award. After the grant date, compensation cost is measured based on the grant date fair value. Depending on the conditions associated with the vesting of the award, compensation cost is recognized on a straight-line or graded basis, net of estimated forfeitures, over the requisite service period of each award. The Company records compensation cost as a component of selling, general and administrative expenses in the consolidated statements of operations. The Company estimates the fair value of each option grant on the date of grant using the Black-Scholes option-pricing model and estimates the compensation cost for certain of the awards that have a market condition using a Monte-Carlo simulation. The estimated fair value for awards involves assumptions for expected dividend yield, stock price volatility, risk-free interest rates and the expected life of the award.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established when necessary to reduce deferred tax assets to the amount more likely than not to be realized. The Company recognizes interest and penalties related to certain tax positions in income tax expense and monitors uncertain tax positions and recognizes tax benefits only when management believes the relevant tax positions would more likely than not be sustained upon examination.
Fair Value of Financial Instruments	Fair Value of Financial Instruments In accordance with ASC 825, Financial Instruments, fair value is determined utilizing a hierarchy of valuation techniques. The three levels of the fair value hierarchy are as follows: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs, other than quoted prices, that are observable for the asset or liability, either directly or indirectly; these include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions. The carrying value of the Company’s financial instruments, which include cash and cash equivalents, accounts receivable, other receivables, trade accounts payable, debt, and capital lease obligations, approximate their fair values at December 31, 2018 and 2017 based on short terms to maturity or current market prices and interest rates or observable inputs such as quoted prices in active markets. Nonrecurring Fair Value Measurements The purchase price of business acquisitions is allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on their estimated fair values on the acquisition dates, with any excess recorded as goodwill. The Company utilizes Level 3 inputs in the determination of the initial fair value of assets and liabilities. Non-financial assets such as goodwill, intangible assets, software development costs and property and equipment are subsequently measured at fair value when there is an indicator of impairment and recorded at fair value only when impairment is recognized.
Impact of Recently Issued Accounting Standards	Impact of Recently Issued Accounting Standards Pronouncements Recently Adopted In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASC 606, “Revenue from Contracts with Customers”, which replaces numerous requirements in U.S. GAAP, including industry-specific requirements, provides companies with a single revenue recognition model for recognizing revenue from contracts with clients and customers and significantly expands the disclosure requirements for revenue arrangements. The new standard, as amended, became effective for us for interim and annual reporting periods beginning on January 1, 2018. On January 1, 2018, we adopted ASC 606 using the modified retrospective method applied to the contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under ASC 605, “Revenue Recognition”. We recorded a net increase to opening retained earnings of $0.3 million as of January 1, 2018 due to the cumulative impact of adopting ASC 606, with the impact primarily related to our adjustments to deferred revenues and costs. We recorded a reduction of $0.7 million to deferred revenue, a reduction of $0.4 million to deferred costs, and a contract liability of $0.1 million. The impact of applying ASC 606 for the year ended December 31, 2018 was immaterial to revenues and operating profits. In August 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments - a consensus of the Emerging Issues Task Force” (“ASU 2016-15”). ASU 2016-15 is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. Certain issues addressed in this guidance include debt payments or debt extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, distributions received from equity method investments and beneficial interests in securitization transactions. ASU 2016-15 is effective retrospectively for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. Adoption of ASU 2016-15 as of January 1, 2018 changed the classification for certain contingent consideration payments from cash used in financing activities to cash provided by operating activities. In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash” (“ASU 2016-18”). ASU 2016-18 amends the presentation of restricted cash within the consolidated statements of cash flows, requiring that restricted cash be added to cash and cash equivalents on the consolidated statements of cash flows. ASU 2016-18 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. We adopted ASU 2016-18 in the three-month period ended March 31, 2018 on a retrospective basis with no impact to our consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 clarifies the definition of a business when evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses, ASU 2017-01 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2017. Adoption of ASU 2017-01 did not have an impact on our consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, “Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), clarifying when a change to the terms or conditions of a stock-based payment award must be accounted for as a modification. ASU 2017-09 requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. ASU 2017-09 is effective for us on a prospective basis beginning on January 1, 2018. Adoption of ASU 2017-09 did not have an impact on our consolidated financial statements as it is not our general practice to change either the terms or conditions of stock-based payment awards once they are granted. In March 2018, the FASB issued ASU 2018-05, “Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118” (“ASU 2018-05”), which was effective immediately. The amendments in ASU 2018-05 provide guidance on when to record and disclose provisional amounts for certain income tax effects of the Tax Cuts and Jobs Act (“Tax Reform Act”). The amendments also require any provisional amounts or subsequent adjustments to be included in net income. Additionally, ASU 2018-05 discusses required disclosures that an entity must make with regard to the Tax Reform Act. The accounting for the enactment of the Tax Reform Act is complete as of December 31, 2018. No material adjustments were recorded. Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”). ASU 2016-02 establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. In July 2018, the FASB issued ASU No. 2018-11, which provides the option of an additional transition method that allows entities to initially apply the new lease guidance at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We are in the process of implementing a leasing software application that help automate the accounting for our leases in accordance with the new guidance. The most significant impact will be the recognition of ROU assets and lease liabilities for operating leases, while our accounting for capital leases remains substantially unchanged. We will adopt the guidance for financial statements periods beginning January 1, 2019 using the modified retrospective transition method and initially apply the transition provisions at January 1, 2019, which allows us to continue to apply the legacy guidance in ASC 840 for periods prior to 2019. We will elect the package of transition practical expedients, which, among other things, allows us to keep the historical lease classifications and not have to reassess the lease classification for any existing leases as of the date of adoption. We will also make an accounting policy election to apply the short-term lease exception, which allows us to keep leases with an initial term of twelve months or less off the balance sheet. While we are continuing to assess all potential impacts of the standard, we expect to recognize right-of-use assets and lease liabilities for operating leases of approximately $41 million and $46 million as of January 1, 2019, respectively. The new guidance will not have a material impact on our consolidated statements of operations. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill impairment” (“ASU 2017-04”), which removes Step 2 of the goodwill impairment test. A goodwill impairment will now be determined by the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2019, with early adoption permitted. We do not expect the adoption of ASU 2017-04 to have a material impact on our consolidated financial statements. In March 2018, the FASB issued ASU No. 2018-15 "Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements" (“ASU 2018-15”), which aligns the accounting for implementation costs incurred in a hosting arrangement that is a service contract with the accounting for implementation costs incurred to develop or obtain internal-use software under ASC 350-40, in order to determine which costs to capitalize and recognize as an asset. ASU 2018-15 is effective for annual reporting periods, and interim periods within those years, beginning after December 15, 2019, and can be applied either prospectively to implementation costs incurred after the date of adoption or retrospectively to all arrangements. We are currently in the process of evaluating the impact of the adoption of ASU 2018-15 on our consolidated financial statements.

Revenue from Contracts with Clients and Customers (Tables)

12 Months Ended

Dec. 31, 2018

Revenue From Contract With Customer [Abstract]

Summary of Contract Balances

Contract balances consisted of the following (in thousands):

	December 31,		January 1,
	2018		2018
Contract Assets
Trade Accounts Receivable, net	$	72,180	$	70,923
Unbilled Accounts Receivable		235		172
Costs to Fulfill		5,214		6,397
Total Contract Assets	$	77,629	$	77,492
Contract Liabilities
Accrued Contract Liabilities	$	535	$	583
Deferred Revenue		9,255		10,697
Total Contract Liabilities	$	9,790	$	11,280

Summary of Revenues Disaggregated by Revenue Source, Timing of Revenue Recognition and Region

The following table presents our revenues, excluding sales and usage-based taxes, disaggregated by revenue source (in thousands):

	Year Ended December 31, 2018
	PFS Operations		LiveArea Professional Services		Total
Revenues:
Service fee revenue	$	148,071	$	82,413	$	230,484
Product revenue, net		34,350		—		34,350
Pass-through revenue		59,315		2,011		61,326
Total revenues	$	241,736	$	84,424	$	326,160

The following table presents our revenues, excluding sales and usage-based taxes, disaggregated by timing of revenue recognition (in thousands):

	Year Ended December 31, 2018
	PFS Operations		LiveArea Professional Services		Total
Revenues:
Over time	$	207,385	$	84,274	$	291,659
Point-in-time		34,351		150		34,501
Total revenues	$	241,736	$	84,424	$	326,160

The following table presents our revenues, excluding sales and usage-based taxes, disaggregated by region (in thousands):

	Year Ended December 31, 2018
	PFS Operations		LiveArea Professional Services		Total
Revenues by region:
North America	$	194,496	$	73,653	$	268,149
Europe		47,240		10,771		58,011
Total revenues	$	241,736	$	84,424	$	326,160

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2018

Property Plant And Equipment [Abstract]

Summary of Property and Equipment

The components of property and equipment as of December 31, 2018 and 2017 are as follows (in thousands):

	December, 31						Depreciable
	2018			2017			Life
Purchased and capitalized software costs	$	36,894		$	55,940		2-7 years
Furniture, fixtures and equipment		28,749			30,917		2-10 years
Computer equipment		15,265			16,657		2-6 years
Leasehold improvements		14,939			15,513		2-10 years
In-process assets		1,897			1,376
		97,744			120,403
Less-accumulated depreciation and amortization		(76,248	)		(96,225	)
Property and equipment, net	$	21,496		$	24,178

Goodwill and Identifiable Intangibles, Net (Tables)

12 Months Ended

Dec. 31, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Schedule of Definite-Lived Identifiable Intangible Assets Acquired

The following table presents the gross carrying value and accumulated amortization for identifiable intangibles (in thousands):

	December 31, 2018							December 31, 2017
	Gross Carrying		Accumulated			Net Carrying		Gross Carrying		Accumulated			Net Carrying		Estimated Useful Life
	Value		Amortization			Value		Value		Amortization			Value		from Acquisition
Trade names	$	1,250	$	(1,250	)	$	—	$	1,250	$	(1,250	)	$	—	2.25 - 2.5 years
Non-compete agreements		569		(569	)		—		571		(499	)		72	1- 3.5 years
Leasehold		45		(45	)		—		45		(45	)		—	2.5 years
Customer relationships		10,071		(8,278	)		1,793		10,154		(7,177	)		2,977	1.6 - 9 years
Developed technology		1,487		(1,487	)		—		1,525		(1,219	)		306	2.5-3 years
Other intangibles		493		(483	)		10		493		(477	)		16	9 years
Total definite-lived identifiable intangible assets	$	13,915	$	(12,112	)	$	1,803	$	14,038	$	(10,667	)	$	3,371

Summary of Estimated Amortization Expense

The estimated amortization expense for each of the next six years is as follows (in thousands):

2019	$	668
2020		470
2021		282
2022		197
2023		138
2024		48

Debt and Capital Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Summary of Outstanding Debt and Capital Lease Obligations

Outstanding debt and capital lease obligations consist of the following (in thousands):

	December 31,
	2018			2017
U.S. Credit Agreement:
Revolving loan	$	35,500		$	13,234
Term loan		—			27,000
Equipment loan		3,263			4,205
Debt issuance costs		(382	)		(376	)
Master lease agreements:
Capital leases		3,495			2,903
Other financing		82			232
Other		—			128
Total		41,958			47,326
Less current portion of long-term debt		2,610			9,460
Long-term debt, less current portion	$	39,348		$	37,866

Schedule of Aggregate Maturities of Debt

The Company’s aggregate maturities of debt subsequent to December 31, 2018 are as follows, excluding $0.4 million in debt issuance costs that reduce the carrying amount of the debt (in thousands):

Years ended December 31,
2019	$	959
2020		992
2021		960
2022		118
2023		35,434
Total	$	38,463

Schedule of Future Minimum Lease Payments Under Capital Leases

Years ended December 31,
2019	$	1,811
2020		1,169
2021		725
2022		55
2023		—
Total minimum lease payments	$	3,760
Less amount representing interest at rates ranging from 0% to 7.47%	$	(265	)
Present value of net minimum lease payments		3,495
Less: Current portion		(1,651	)
Long-term capital lease obligations	$	1,844

Stock and Stock Options (Tables)

12 Months Ended

Dec. 31, 2018

Summary of Stock Option Activity Under the Stock Option Plans

The following tables summarize stock option activity under the Plans:

							Weighted
							Average
					Weighted		Remaining		Aggregate
					Average		Contractual		Intrinsic
					Exercise		Life (in		Value (in
	Shares			Price Per Share	Price		years)		millions)
Outstanding, December 31, 2017		1,035,842		$1.46 - $15.36	$	7.87
Granted		375,000		$6.23 - $10.22	$	6.79
Exercised		(68,698	)	$3.11 - $8.90	$	5.09
Canceled		(77,750	)	$6.69 - $15.36	$	12.61
Outstanding, December 31, 2018		1,264,394		$1.46 - $14.66	$	7.41
Exercisable, December 31, 2018		861,856		$1.46 - $14.66	$	7.59		4.5	$	0.4
Exercisable and expected to vest, December 31, 2018		1,221,827		$1.46 - $14.66	$	7.42		6.0	$	0.4

Schedule of Expected Life of the Stock Based Award and Stock Price Volatility

The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions used for grants of options under the Plans:

	Year Ended
	December 31,
	2018		2017
Expected dividend yield		—		—
Expected stock price volatility	40% - 45%		46% - 50%
Risk-free interest rate	2.6% - 3.1%		2.0% - 2.2%
Expected life of options (years)	6		6

Service-Based Restricted Stock and Restricted Stock Unit Awards

Summary of Restricted Stock and Unit Award Activity

The following table summarizes the service-based restricted stock and unit award activity for the year ended December 31, 2018:

				Weighted
				Average
				Grant Date
	Shares			Fair Value per Share
Unvested restricted stock at December 31, 2017		112,569		$	6.47
Granted		158,292		$	8.88
Vested		(94,990	)	$	7.69
Canceled		(45,587	)	$	7.57
Unvested restricted stock at December 31, 2018		130,284		$	8.13

Performance-Based Restricted Stock and Unit Awards

Summary of Restricted Stock and Unit Award Activity

The following table summarizes the performance-based restricted stock and unit award activity for the year ended December 31, 2018:

				Weighted
				Average
				Grant Date
	Shares			Fair Value per Share
Unvested restricted stock at December 31, 2017		65,254		$	8.30
Granted		348,803		$	8.88
Vested		(138,372	)	$	9.14
Canceled		(221,850	)	$	8.68
Unvested restricted stock at December 31, 2018		53,835		$	8.28

Market-Based Restricted Stock and Unit Awards

Summary of Restricted Stock and Unit Award Activity

The following table summarized the market-based restricted stock and unit award activity for the year ended December 31, 2018:

				Weighted
				Average
				Grant Date
	Shares			Fair Value per Share
Unvested restricted stock at December 31, 2017		259,938		$	6.22
Granted		191,852		$	6.59
Vested		—		$	—
Canceled		(179,582	)	$	6.70
Unvested restricted stock at December 31, 2018		272,208		$	6.16

Summary of Market-Based Restricted Stock and Unit Award Grant Estimated Under the Plans

	Year Ended
	December 31,
	2018		2017
Expected dividend yield		—		—
Expected stock price volatility	41.6%		40.9%
Risk-free interest rate	2.4%		1.4%
Expected term (years)	3		3
Weighted average grant date fair value	$	8.85	$	6.40

DSU Award

Summary of Restricted Stock and Unit Award Activity

The following table summarizes the DSU activity for the year ended December 31, 2018:

			Weighted
			Average
			Grant Date
	Shares		Fair Value per Share
Unvested deferred stock at December 31, 2017		182,306	$	9.74
Granted		69,690	$	8.25
Vested		—	$	—
Unvested deferred stock at December 31, 2018		251,996	$	9.33

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Consolidated Income (Loss) From Operations before Income Taxes, By Domestic and Foreign Entities

The consolidated income (loss) from operations before income taxes, by domestic and foreign entities, is as follows (in thousands):

	Year Ended
	December 31,
	2018			2017
Domestic	$	(459	)	$	(2,981	)
Foreign		4,457			841
Total	$	3,998		$	(2,140	)

Reconciliation of the Difference between Expected Income Tax Expense (Benefit) from Operations

	Year Ended
	December 31,
	2018			2017
Income tax benefit computed at statutory rate	$	840		$	(728	)
Foreign dividends received		—			591
Items not deductible for tax purposes		437			663
Change in valuation allowance		(79	)		(10,503	)
Impact of Tax Reform Act		170			12,112
State taxes		576			558
Foreign exchange rate difference		(80	)		(102	)
Net operating loss adjustments		421			—
Prior year return-to-provision true-up		426			(932	)
Other		59			165
Provision for income taxes	$	2,770		$	1,824

Summary of Current and Deferred Income Tax Expense (Benefit)

Current and deferred income tax expense (benefit) is summarized as follows (in thousands):

	December 31,
	2018			2017
Current
Domestic	$	93		$	3
State		577			558
Foreign		1,856			1,537
Total Current		2,526			2,098
Deferred
Domestic		352			127
State		21			12
Foreign		(129	)		(413	)
Total Deferred		244			(274	)
Provision for income taxes	$	2,770		$	1,824

Components of the Deferred Tax Asset (Liability)

The components of the deferred tax asset (liability) are as follows (in thousands):

	Year Ended
	December 31,
	2018			2017
Deferred tax assets:
Allowance for doubtful accounts	$	105		$	77
Inventory reserve		67			100
Property and equipment		1,078			708
Accrued expenses		1,276			1,353
Net operating loss carryforwards		14,114			14,608
Other		6,359			5,994
		22,999			22,840
Less - Valuation allowance		22,143			22,222
Total deferred tax assets		856			618
Deferred tax liabilities:
Other		(1,434	)		(951	)
Total deferred tax liabilities		(1,434	)		(951	)
Deferred tax liabilities, net	$	(578	)	$	(333	)

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Schedule of Reconciliation of Denominator Used in Calculation of Basic and Diluted Earnings Per share

A reconciliation of the denominator used in the calculation of basic and diluted earnings per share is as follows (in thousands):

	Year Ended December 31,
	2018		2017
Numerator:
Net income (loss)	$	1,228	$	(3,964	)
Denominator:
Weighted-average shares outstanding for basic earnings (loss) per share		19,203		18,933
Effect of dilutive securities:
Options to purchase common stock		211		—
Other dilutive securities		412		—
Adjusted weighted-average shares outstanding for diluted earnings (loss) per share		19,826		18,933

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments And Contingencies Disclosure [Abstract]

Minimum Future Annual Rental Payments Under Non-cancelable Operating Leases

Minimum future annual rental payments under non-cancelable operating leases having original terms in excess of one year are as follows (in thousands):

	Operating
	Lease
	Payments
Year ended December 31,
2019	$	9,659
2020		10,028
2021		9,222
2022		8,407
2023		6,828
Thereafter		12,840
Total	$	56,984

Segment and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Summary of Segment Information

The following table discloses segment information for the periods presented (in thousands):

	Year ended December 31,
	2018			2017
Revenues:
PFS Operations	$	241,736		$	236,808
LiveArea Professional Services		84,424			90,017
Total revenues	$	326,160		$	326,825
Business unit direct contribution:
PFS Operations	$	27,578		$	25,171
LiveArea Professional Services		13,343			11,758
Total business unit direct contribution	$	40,921		$	36,929
Unallocated corporate expenses		(34,424	)		(36,331	)
Income (loss) from operations	$	6,497		$	598

Schedule of Revenues & Long-lived Assets Based on Geographic Area

The following is geographic information by area. Revenues are attributed based on the Company’s domicile

	Year Ended
	December 31,
	2018			2017
Revenues (in thousands):
United States	$	263,506		$	265,144
Europe		58,027			55,943
Canada		4,642			5,847
India		8,900			8,747
Inter-segment Eliminations		(8,915	)		(8,856	)
	$	326,160		$	326,825

	December 31,
	2018		2017
Long-lived assets (in thousands):
United States	$	59,530	$	62,257
Europe		8,695		10,425
Canada		139		170
India		3,621		4,256
	$	71,985	$	77,108

Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2018 USD ($) Customer	Dec. 31, 2017 USD ($) Customer	Jan. 01, 2019 USD ($)	Jan. 01, 2018 USD ($)
Significant Accounting Policies [Line Items]
Intangible asset with indefinite useful lives, other than goodwill	$ 0
Accumulated deficit	(107,773,000)	$ (109,281,000)
Deferred revenue	9,255,000			$ 10,697,000
Contract liability	$ 9,790,000			11,280,000
Revenue, practical expedient, financing component [true/false]	false
Accounting Standards Update 2016-02 \| Subsequent Event
Significant Accounting Policies [Line Items]
Right of use assets for operating leases			$ 41,000,000
Operating lease liability			$ 46,000,000
Accounting Standards Update 2014-09
Significant Accounting Policies [Line Items]
Deferred revenue	$ (700,000)
Deferred costs	400,000
Contract liability	$ 100,000
Accounting Standards Update 2014-09 \| Difference between Revenue Guidance in Effect before and after Topic 606
Significant Accounting Policies [Line Items]
Accumulated deficit				$ 300,000
Sales revenue, Product Line and Services
Significant Accounting Policies [Line Items]
Number of customers representing more than 10% \| Customer	1	0
Sales revenue, Product Line and Services \| Credit Concentration Risk
Significant Accounting Policies [Line Items]
Concentration risk percentage	10.00%	10.00%
Accounts Receivable
Significant Accounting Policies [Line Items]
Number of customers representing more than 10% \| Customer	1	0
Minimum
Significant Accounting Policies [Line Items]
Project contract period	3 years
Maximum
Significant Accounting Policies [Line Items]
Project contract period	5 years
Capitalized contract cost, amortization period	1 year

Acquisition - Additional Information (Details) - CrossView, Inc. - USD ($)		12 Months Ended
	Aug. 05, 2015	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Consideration paid	$ 30,700,000
Number of shares of common stock issued	553,223
2016 Earn-out Payments
Business Acquisition [Line Items]
Consideration paid			$ 2,400,000
2017 Earn-out Payments
Business Acquisition [Line Items]
Consideration paid		$ 4,100,000
Earn-out payments, maximum			4,000,000
Additional expense related to change in fair value of performance-based contingent payments liability			2,200,000
2018 Earn-out Payments
Business Acquisition [Line Items]
Earn-out payments, maximum		0
Additional expense related to change in fair value of performance-based contingent payments liability		100,000
Cash in excess of original estimate for performance-based contingent consideration liability		2,400,000
Restricted Stock \| 2016 Earn-out Payments
Business Acquisition [Line Items]
Share consideration			$ 400,000
Issuance of restricted shares			48,173
Restricted Stock \| 2017 Earn-out Payments
Business Acquisition [Line Items]
Share consideration		$ 800,000
Issuance of restricted shares		76,998

Revenue from Contracts with Clients and Customers - Additional Information1 (Details)	12 Months Ended
	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-01-01
Disaggregation Of Revenue [Line Items]
Percentage of remaining performance obligations revenue expected to be recognized	77.00%
Remaining performance obligations period expected to be recognized	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Disaggregation Of Revenue [Line Items]
Percentage of remaining performance obligations revenue expected to be recognized	95.00%
Remaining performance obligations period expected to be recognized	1 year

Revenue from Contracts with Clients and Customers - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($)
Disaggregation Of Revenue [Line Items]
Aggregate amount of transaction price allocated to remaining performance obligation	$ 25.0
Accounting Standards Update 2014-09
Disaggregation Of Revenue [Line Items]
Changes in net contract asset	(1.2)
Increase in contract assets	4.6
Decrease in contract assets, amortization and recognition of revenue	5.8
Changes in net contract liabilities	(1.5)
Increase in contract liabilities	8.1
Decrease in contract liabilities, amortization and recognition of revenue	9.6
Contract loss	$ 0.2

Revenue from Contracts with Clients and Customers - Summary of Contract Balances (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Jan. 01, 2018
Contract Assets
Trade Accounts Receivable, net	$ 72,180	$ 70,923
Unbilled Accounts Receivable	235	172
Costs to Fulfill	5,214	6,397
Total Contract Assets	77,629	77,492
Contract Liabilities
Accrued Contract Liabilities	535	583
Deferred revenue	9,255	10,697
Total Contract Liabilities	$ 9,790	$ 11,280

Revenue from Contracts with Clients and Customers - Summary of Revenues Disaggregated by Revenue Source, Timing of Revenue Recognition and Region (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenues:
Disaggregated revenue	$ 326,160	$ 326,825
North America
Revenues:
Disaggregated revenue	268,149
Europe
Revenues:
Disaggregated revenue	58,011
Over time
Revenues:
Disaggregated revenue	291,659
Point-in-time
Revenues:
Disaggregated revenue	34,501
PFS Operations
Revenues:
Disaggregated revenue	241,736
PFS Operations \| North America
Revenues:
Disaggregated revenue	194,496
PFS Operations \| Europe
Revenues:
Disaggregated revenue	47,240
PFS Operations \| Over time
Revenues:
Disaggregated revenue	207,385
PFS Operations \| Point-in-time
Revenues:
Disaggregated revenue	34,351
LiveArea Professional Services
Revenues:
Disaggregated revenue	84,424
LiveArea Professional Services \| North America
Revenues:
Disaggregated revenue	73,653
LiveArea Professional Services \| Europe
Revenues:
Disaggregated revenue	10,771
LiveArea Professional Services \| Over time
Revenues:
Disaggregated revenue	84,274
LiveArea Professional Services \| Point-in-time
Revenues:
Disaggregated revenue	150
Service fee revenue
Revenues:
Disaggregated revenue	230,484	233,580
Service fee revenue \| PFS Operations
Revenues:
Disaggregated revenue	148,071
Service fee revenue \| LiveArea Professional Services
Revenues:
Disaggregated revenue	82,413
Product revenue, net
Revenues:
Disaggregated revenue	34,350	40,663
Product revenue, net \| PFS Operations
Revenues:
Disaggregated revenue	34,350
Pass-through revenue
Revenues:
Disaggregated revenue	61,326	$ 52,582
Pass-through revenue \| PFS Operations
Revenues:
Disaggregated revenue	59,315
Pass-through revenue \| LiveArea Professional Services
Revenues:
Disaggregated revenue	$ 2,011

Property and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 97,744	$ 120,403
Less-accumulated depreciation and amortization	(76,248)	(96,225)
Property and equipment, net	21,496	24,178
Purchased and capitalized software costs
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 36,894	55,940
Purchased and capitalized software costs \| Minimum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	2 years
Purchased and capitalized software costs \| Maximum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	7 years
Furniture, fixtures and equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 28,749	30,917
Furniture, fixtures and equipment \| Minimum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	2 years
Furniture, fixtures and equipment \| Maximum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	10 years
Computer equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 15,265	16,657
Computer equipment \| Minimum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	2 years
Computer equipment \| Maximum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	6 years
Leasehold improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 14,939	15,513
Leasehold improvements \| Minimum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	2 years
Leasehold improvements \| Maximum
Property Plant And Equipment [Line Items]
Property and equipment, depreciable life	10 years
In-process assets
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 1,897	$ 1,376

Property and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 11,367	$ 14,899
Capital leases	2,900	2,700
Accumulated amortization of capital leases	2,800	6,800
Property And Equipment Excluding Capital Leases
Property Plant And Equipment [Line Items]
Depreciation and amortization	7,600	8,400
Assets Held Under Capital Leases
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 2,200	$ 3,100

Goodwill and Identifiable Intangibles, Net - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Identifiable Intangibles, Net [Line Items]
Goodwill decreased due to foreign currency translation	$ 500,000	$ 500,000
Goodwill impairment	0	0
Goodwill	45,185,000	45,698,000
Amortization expenses	1,600,000	$ 3,400,000
LiveArea Professional Services
Goodwill and Identifiable Intangibles, Net [Line Items]
Goodwill	23,000,000
PFS Operations
Goodwill and Identifiable Intangibles, Net [Line Items]
Goodwill	$ 22,200,000

Goodwill and Identifiable Intangibles, Net - Schedule of Definite-Lived Identifiable Intangible Assets Acquired (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 14,038	$ 13,915
Accumulated Amortization	(10,667)	(12,112)
Net Carrying Value	3,371	1,803
Trade Names
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	1,250	1,250
Accumulated Amortization	$ (1,250)	(1,250)
Trade Names \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	2 years 3 months
Trade Names \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	2 years 6 months
Non-compete Agreements
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 571	569
Accumulated Amortization	(499)	(569)
Net Carrying Value	$ 72
Non-compete Agreements \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	1 year
Non-compete Agreements \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	3 years 6 months
Lease Agreements
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 45	45
Accumulated Amortization	$ (45)	(45)
Estimated Useful Life from Acquisition	2 years 6 months
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 10,154	10,071
Accumulated Amortization	(7,177)	(8,278)
Net Carrying Value	$ 2,977	1,793
Customer Relationships \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	1 year 7 months 6 days
Customer Relationships \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	9 years
Developed Technology
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 1,525	1,487
Accumulated Amortization	(1,219)	(1,487)
Net Carrying Value	$ 306
Developed Technology \| Minimum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	2 years 6 months
Developed Technology \| Maximum
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life from Acquisition	3 years
Other Intangibles
Finite Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 493	493
Accumulated Amortization	(477)	(483)
Net Carrying Value	$ 16	$ 10
Estimated Useful Life from Acquisition	9 years

Goodwill and Identifiable Intangibles, Net - Summary of Estimated Amortization Expense (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2019	$ 668
2020	470
2021	282
2022	197
2023	138
2024	$ 48

Inventory Financing - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019
Scenario Forecast
Line Of Credit Facility [Line Items]
Cash dividend receivable			$ 2,800,000
Supplies Distributors
Line Of Credit Facility [Line Items]
Cash dividends received	$ 1,700,000	$ 1,700,000
Short Term Credit Facility \| United States \| IBM Credit LLC \| Supplies Distributors
Line Of Credit Facility [Line Items]
Maximum financing receivable capacity through agreement thereafter	$ 11,000,000
Notice period time to exit from the agreement	90-day
Outstanding borrowing	$ 4,700,000	$ 7,100,000
Available credit	1,300,000
Subordinated note outstanding, minimum limit	$ 1,000,000
Weighted average interest rate on outstanding borrowings	5.75%	4.75%
Short Term Credit Facility \| United States \| IBM Credit LLC \| Supplies Distributors \| Prime Rate
Line Of Credit Facility [Line Items]
Percentage points added to the reference rate to compute the variable rate on the debt instrument	0.50%

Debt and Capital Lease Obligations - Summary of Outstanding Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt issuance costs	$ (400)
Other		$ 128
Debt and capital lease obligation	41,958	47,326
Current portion of long-term debt and capital lease obligations	2,610	9,460
Long-term debt, less current portion	39,348	37,866
Master Lease Agreements
Debt Instrument [Line Items]
Capital leases	3,495	2,903
Other financing	82	232
U.S. Credit Agreement
Debt Instrument [Line Items]
Debt issuance costs	(382)	(376)
U.S. Credit Agreement \| Revolving loan
Debt Instrument [Line Items]
Credit facility	35,500	13,234
U.S. Credit Agreement \| Term Loan
Debt Instrument [Line Items]
Credit facility		27,000
U.S. Credit Agreement \| Equipment Loan
Debt Instrument [Line Items]
Credit facility	$ 3,263	$ 4,205

Debt and Capital Lease Obligations - U.S. Credit Agreement - Additional Information (Details) - USD ($)		12 Months Ended
	Nov. 01, 2018	Dec. 31, 2018	Oct. 31, 2018	Dec. 31, 2017	Aug. 31, 2015
Line Of Credit Facility [Line Items]
Loss on early extinguishment of debt		$ 144,000
Credit Agreement, fee paid		400,000
Regions Bank \| Revolving Loan Facility
Line Of Credit Facility [Line Items]
Credit facility maximum borrowing capacity					$ 32,500,000
Increase in credit facility under credit agreement	$ 60,000,000
Available credit under credit agreement	$ 80,000,000	$ 24,500,000	$ 20,000,000
Amended facility maturity date	Nov. 01, 2023
Weighted average interest rate on outstanding borrowings		4.56%		4.65%
Credit Agreement, fee paid		$ 300,000
Credit facility collateral pledge percentage		65.00%
Regions Bank \| Term Loan Facility
Line Of Credit Facility [Line Items]
Credit facility maximum borrowing capacity					$ 30,000,000
Weighted average interest rate on outstanding borrowings				4.05%

Debt and Capital Lease Obligations - Master Lease Agreements - Additional Information (Details) - Lease Agreements	12 Months Ended
	Dec. 31, 2018
Minimum
Line Of Credit Facility [Line Items]
Loans and lease agreement term	3 years
Maximum
Line Of Credit Facility [Line Items]
Loans and lease agreement term	5 years

Debt and Capital Lease Obligations - Debt and Capital Lease Maturities - Additional Information (Details) $ in Millions	Dec. 31, 2018 USD ($)
Debt Disclosure [Abstract]
Debt issuance costs	$ 0.4

Debt and Capital Lease Obligations - Schedule of Aggregate Maturities of Debt (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Schedule of aggregate maturities of debt
2019	$ 959
2020	992
2021	960
2022	118
2023	35,434
Total	$ 38,463

Debt and Capital Lease Obligations - Schedule of Future Minimum Lease Payments Under Capital Leases (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Schedule of future minimum lease payments under the capital leases
2019	$ 1,811
2020	1,169
2021	725
2022	55
Total minimum lease payments	3,760
Less amount representing interest at rates ranging from 0% to 7.47%	(265)
Present value of net minimum lease payments	3,495
Less: Current portion	(1,651)
Long-term capital lease obligations	$ 1,844

Debt and Capital Lease Obligations - Schedule of Future Minimum Lease Payments Under Capital Leases (Parenthetical) (Details)	Dec. 31, 2018
Minimum
Debt Instrument Redemption [Line Items]
Interest rate	0.00%
Maximum
Debt Instrument Redemption [Line Items]
Interest rate	7.47%

Stock and Stock Options - Additional Information (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Preferred stock at exercise price	$ 65				$ 65
Percentage of outstanding shares of common stock	20.00%				20.00%
Rights expiration description					The Rights Agreement expires 30 days after the Company’s 2021 Annual Meeting unless continuation of the Rights Agreement is approved by the stockholders of the Company at the 2021 Annual Meeting.
Stock-based compensation expense					$ 4,032,000	$ 3,333,000
Total unrecognized compensation costs	$ 3,300,000				$ 3,300,000
Weighted average period					2 years 7 months 6 days
Reduction of shares available for grant	1.22				1.22
Stock options and stock option plans vesting terms period, each quarter					8.33%
Total intrinsic value of options and non-plan Options exercised					$ 300,000	500,000
Board of Directors Chairman
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock issued during period	$ 30,000	$ 30,000	$ 30,000	$ 25,000
Selling, General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense					$ 4,000,000	$ 3,300,000
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms, Description					The rights to purchase shares under employee stock option agreements issued under the Plan typically vest over a three-year period, one-twelfth each quarter.
Stock options and stock option plans vesting terms period					3 years
Stock options exercised within period					10 years
Service-Based Restricted Stock and Restricted Stock Unit Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average fair value per share of performance shares granted					$ 8.88
Service-Based Restricted Stock and Restricted Stock Unit Awards \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period					2 years
Service-Based Restricted Stock and Restricted Stock Unit Awards \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period					4 years
Performance-Based Restricted Stock and Unit Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average fair value per share of performance shares granted					$ 8.88
Performance-Based Restricted Stock and Unit Awards \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period					3 years
Performance-Based Restricted Stock and Unit Awards \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period					4 years
Market-Based Restricted Stock and Unit Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average fair value per share of performance shares granted					$ 6.59
Market-Based Restricted Stock and Unit Awards \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period					3 years
Market-Based Restricted Stock and Unit Awards \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options and stock option plans vesting terms period					4 years
Employee Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding stock options authorized for issuance	6,949,787				6,949,787
Future grants under the Stock Option Plans	1,076,003				1,076,003
Reduction of shares available for grant	1				1
Weighted average fair value per share of options granted					$ 2.96	$ 3.58
Employee Plan \| Restricted Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average fair value per share of performance shares granted					$ 8.53	$ 6.43
Total fair value of Performance Shares vested					$ 2,000,000	$ 500,000

Stock and Stock Options - Summary of Stock Option Activity Under the Stock Option Plans (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($) $ / shares shares
Summary of stock option activity under the Stock Option Plans
Outstanding Shares, Beginning balance \| shares	1,035,842
Shares, Granted \| shares	375,000
Shares, Exercised \| shares	(68,698)
Shares, Canceled \| shares	(77,750)
Outstanding Shares, Ending balance \| shares	1,264,394
Shares, Exercisable \| shares	861,856
Shares, Exercisable and expected to vest \| shares	1,221,827
Weighted Average Exercise Price, Outstanding Beginning balance	$ 7.87
Weighted Average Exercise Price, Granted	6.79
Weighted Average Exercise Price, Exercised	5.09
Weighted Average Exercise Price, Canceled	12.61
Weighted Average Exercise Price, Outstanding Ending balance	7.41
Weighted Average Exercise Price, Exercisable	7.59
Weighted Average Exercise Price, Exercisable and expected to vest	$ 7.42
Weighted Average Remaining Contractual Life, Exercisable	4 years 6 months
Weighted Average Remaining Contractual Life, Exercisable and expected to vest	6 years
Aggregate Intrinsic Value, Exercisable \| $	$ 0.4
Aggregate Intrinsic Value, Exercisable and expected to vest \| $	$ 0.4
Minimum
Summary of stock option activity under the Stock Option Plans
Outstanding Price Per Share, Beginning balance	$ 1.46
Price Per Share, Granted	6.23
Price Per Share, Exercised	3.11
Price Per Share, Canceled	6.69
Outstanding Price Per Share, Ending balance	1.46
Price Per Share, Exercisable	1.46
Price Per Share, Exercisable and expected to vest	1.46
Maximum
Summary of stock option activity under the Stock Option Plans
Outstanding Price Per Share, Beginning balance	15.36
Price Per Share, Granted	10.22
Price Per Share, Exercised	8.90
Price Per Share, Canceled	15.36
Outstanding Price Per Share, Ending balance	14.66
Price Per Share, Exercisable	14.66
Price Per Share, Exercisable and expected to vest	$ 14.66

Stock and Stock Options - Summary of Stock Option Activity Under the Plans (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Expected stock price volatility minimum	40.00%	46.00%
Expected stock price volatility maximum	45.00%	50.00%
Risk-free interest rate minimum	2.60%	2.00%
Risk-free interest rate maximum	3.10%	2.20%
Expected life of options (years)	6 years	6 years

Stock and Stock Options - Summary of Service-Based Restricted Stock and Unit Award Activity (Details) - Service-Based Restricted Stock and Restricted Stock Unit Awards	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unvested restricted stock, Shares, beginning balance \| shares	112,569
Shares, Granted \| shares	158,292
Shares, Vested \| shares	(94,990)
Shares, Cancelled \| shares	(45,587)
Unvested restricted stock, Shares, Ending balance \| shares	130,284
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Beginning Balance \| $ / shares	$ 6.47
Weighted Average Grant Date Fair Value per Share, Granted \| $ / shares	8.88
Weighted Average Grant Date Fair Value per Share, Vested \| $ / shares	7.69
Weighted Average Grant Date Fair Value per Share, Cancelled \| $ / shares	7.57
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Ending Balance \| $ / shares	$ 8.13

Stock and Stock Options - Summary of Performance-Based Restricted Stock and Unit Award Activity (Details) - Performance-Based Restricted Stock and Unit Awards	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unvested restricted stock, Shares, beginning balance \| shares	65,254
Shares, Granted \| shares	348,803
Shares, Vested \| shares	(138,372)
Shares, Cancelled \| shares	(221,850)
Unvested restricted stock, Shares, Ending balance \| shares	53,835
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Beginning Balance \| $ / shares	$ 8.30
Weighted Average Grant Date Fair Value per Share, Granted \| $ / shares	8.88
Weighted Average Grant Date Fair Value per Share, Vested \| $ / shares	9.14
Weighted Average Grant Date Fair Value per Share, Cancelled \| $ / shares	8.68
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Ending Balance \| $ / shares	$ 8.28

Stock and Stock Options - Summary of Market-Based Restricted Stock and Unit Award Activity (Details) - Market-Based Restricted Stock and Unit Awards	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unvested restricted stock, Shares, beginning balance \| shares	259,938
Shares, Granted \| shares	191,852
Shares, Cancelled \| shares	(179,582)
Unvested restricted stock, Shares, Ending balance \| shares	272,208
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Beginning Balance \| $ / shares	$ 6.22
Weighted Average Grant Date Fair Value per Share, Granted \| $ / shares	6.59
Weighted Average Grant Date Fair Value per Share, Cancelled \| $ / shares	6.70
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Ending Balance \| $ / shares	$ 6.16

Stock and Stock Options - Summary of Market-Based Restricted Stock and Unit Award Grant Estimated Under the Plans (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected term (years)	6 years	6 years
Market-Based Restricted Stock and Unit Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected stock price volatility	41.60%	40.90%
Risk-free interest rate	2.40%	1.40%
Expected term (years)	3 years	3 years
Weighted average grant date fair value	$ 8.85	$ 6.40

Stock and Stock Options - Summary of Deferred Stock Unit Activity (Details) - DSU Award	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unvested restricted stock, Shares, beginning balance \| shares	182,306
Shares, Granted \| shares	69,690
Unvested restricted stock, Shares, Ending balance \| shares	251,996
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Beginning Balance \| $ / shares	$ 9.74
Weighted Average Grant Date Fair Value per Share, Granted \| $ / shares	8.25
Unvested restricted stock, Weighted Average Grant Date Fair Value per Share, Ending Balance \| $ / shares	$ 9.33

Income Taxes - Consolidated Income (Loss) From Operations before Income Taxes, By Domestic and Foreign Entities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Domestic	$ (459)	$ (2,981)
Foreign	4,457	841
Income (loss) from operations before income taxes	$ 3,998	$ (2,140)

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2014	Dec. 31, 2018	Dec. 31, 2017
Operating Loss Carryforwards [Line Items]
Federal statutory corporate tax rate			21.00%	35.00%
Tax cuts and jobs act, incomplete accounting, change in tax rate, provisional income tax (benefit)			$ 12,100,000
Tax cuts and jobs act, incomplete accounting, provisional income tax expense (benefit)			$ (600,000)
Transition tax for accumulated foreign earnings, provisional income tax expense				$ 0
Measurement period adjustment	$ 0
Operating loss carry forwards expiration year range start			2020
Operating loss carry forwards expiration year range end			2036
Annual limits created		$ 1,400,000
Annual limits acquired		100,000
United States
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses		$ 200,000
NOL created before February 2006 \| United States
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses	2,300,000		$ 2,300,000
Foreign Country \| Canada
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses	1,700,000		$ 1,700,000
Foreign Country \| Canada \| Tax Year 2018
Operating Loss Carryforwards [Line Items]
Income tax examination year			2018
Foreign Country \| Canada \| Tax Year 2011
Operating Loss Carryforwards [Line Items]
Income tax examination year			2011
Foreign Country \| Europe
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses	5,200,000		$ 5,200,000
Foreign Country \| Europe \| Tax Year 2015
Operating Loss Carryforwards [Line Items]
Income tax examination year			2015
Foreign Country \| Europe \| Tax Year 2018
Operating Loss Carryforwards [Line Items]
Income tax examination year			2018
Domestic Country \| Tax Year 2015
Operating Loss Carryforwards [Line Items]
Income tax examination year			2015
Domestic Country \| Tax Year 2018
Operating Loss Carryforwards [Line Items]
Income tax examination year			2018
Domestic Country \| United States
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards relate to taxable losses	$ 60,500,000		$ 60,500,000
State and Local Jurisdiction \| Tax Year 2018
Operating Loss Carryforwards [Line Items]
Income tax examination year			2018
State and Local Jurisdiction \| Tax Year 2014
Operating Loss Carryforwards [Line Items]
Income tax examination year			2014

Income Taxes - Reconciliation of the Difference between Expected Income Tax Expense (Benefit) from Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax benefit computed at statutory rate	$ 840	$ (728)
Foreign dividends received		591
Items not deductible for tax purposes	437	663
Change in valuation allowance	(79)	(10,503)
Impact of Tax Reform Act	170	12,112
State taxes	576	558
Foreign exchange rate difference	(80)	(102)
Net operating loss adjustments	421
Prior year return-to-provision true-up	426	(932)
Other	59	165
Provision for income taxes	$ 2,770	$ 1,824

Income Taxes - Summary of Current and Deferred Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Current
Domestic	$ 93	$ 3
State	577	558
Foreign	1,856	1,537
Total Current	2,526	2,098
Deferred
Domestic	352	127
State	21	12
Foreign	(129)	(413)
Total Deferred	244	(274)
Provision for income taxes	$ 2,770	$ 1,824

Income Taxes - Components of the Deferred Tax Asset (Liability) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Allowance for doubtful accounts	$ 105	$ 77
Inventory reserve	67	100
Property and equipment	1,078	708
Accrued expenses	1,276	1,353
Net operating loss carryforwards	14,114	14,608
Other	6,359	5,994
Deferred Tax Assets, Gross	22,999	22,840
Less - Valuation allowance	22,143	22,222
Total deferred tax assets	856	618
Deferred tax liabilities:
Other	(1,434)	(951)
Total deferred tax liabilities	(1,434)	(951)
Deferred tax liabilities, net	$ (578)	$ (333)

Earnings Per Share - Schedule of Reconciliation of Denominator Used in Calculation of Basic and Diluted Earnings Per share (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Numerator:
Net income (loss)	$ 1,228	$ (3,964)
Denominator:
Weighted-average shares outstanding for basic earnings (loss) per share	19,203	18,933
Effect of dilutive securities:
Options to purchase common stock	211
Other dilutive securities	412
Adjusted weighted-average shares outstanding for diluted earnings (loss) per share	19,826	18,933

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Earnings Per Share - Additional Information (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Outstanding common stock excluded from calculations of diluted earnings per share	0.8	1.6

Commitments and Contingencies - Minimum Future Annual Rental Payments Under Non-cancelable Operating Leases (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Operating Lease Payments
2019	$ 9,659
2020	10,028
2021	9,222
2022	8,407
2023	6,828
Thereafter	12,840
Total	$ 56,984

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Total rental expense under operating leases	$ 11.1	$ 11.3

Segment and Geographic Information- Additional Information (Details)	12 Months Ended
	Dec. 31, 2018 USD ($) Segment	Dec. 31, 2017 USD ($) Segment
Segment Reporting [Abstract]
Number of reportable segments \| Segment	2	2
Goodwill impairment \| $	$ 0	$ 0

Segment and Geographic Information - Summary of Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Summary of product revenue by segments
Revenues	$ 326,160	$ 326,825
Business unit direct contribution by segments
Business unit direct contribution	40,921	36,929
Unallocated corporate expenses	(34,424)	(36,331)
Income from operations	6,497	598
PFS Operations
Summary of product revenue by segments
Revenues	241,736
LiveArea Professional Services
Summary of product revenue by segments
Revenues	84,424
Operating Segments \| PFS Operations
Summary of product revenue by segments
Revenues	241,736	236,808
Business unit direct contribution by segments
Business unit direct contribution	27,578	25,171
Operating Segments \| LiveArea Professional Services
Summary of product revenue by segments
Revenues	84,424	90,017
Business unit direct contribution by segments
Business unit direct contribution	$ 13,343	$ 11,758

Segment and Geographic Information - Schedule of Revenues & Long-lived Assets Based on Geographic Area (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Schedule of revenue based on geographic area
Total revenues	$ 326,160	$ 326,825
Long-lived assets	71,985	77,108
United States
Schedule of revenue based on geographic area
Long-lived assets	59,530	62,257
Europe
Schedule of revenue based on geographic area
Total revenues	58,011
Long-lived assets	8,695	10,425
Canada
Schedule of revenue based on geographic area
Long-lived assets	139	170
India
Schedule of revenue based on geographic area
Long-lived assets	3,621	4,256
Operating Segments \| United States
Schedule of revenue based on geographic area
Total revenues	263,506	265,144
Operating Segments \| Europe
Schedule of revenue based on geographic area
Total revenues	58,027	55,943
Operating Segments \| Canada
Schedule of revenue based on geographic area
Total revenues	4,642	5,847
Operating Segments \| India
Schedule of revenue based on geographic area
Total revenues	8,900	8,747
Inter-segment eliminations
Schedule of revenue based on geographic area
Total revenues	$ (8,915)	$ (8,856)

Employee Savings Plan - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Defined contribution plan, Employer discretionary contribution amount	$ 0.5	$ 0.5