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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) Attributable to Current Operations | The significant components of our (provision for) benefit from income taxes attributable to current operations for the periods stated were as follows:
| For the Year Ended December 31,
(Dollars in thousands) | 2022 |  | 2021 |  | 2020
Income (loss) before income taxes | $ | 997 |  |  | $ | (27,332) |  |  | $ | (21,770) |
Current: |  |  |  |  |
Federal tax | $ | — |  |  | $ | — |  |  | $ | — |
State tax | 38 |  |  | 48 |  |  | 58 |
Foreign tax | 50 |  |  | 283 |  |  | (150) |
Total current | 88 |  |  | 331 |  |  | (92) |
Deferred: |  |  |  |  |
Federal tax | (20,642) |  |  | (4,178) |  |  | 20,594 |
State tax | 25 |  |  | (1,561) |  |  | 1,910 |
Foreign tax | (330) |  |  | 256 |  |  | 43 |
Total deferred | (20,947) |  |  | (5,483) |  |  | 22,547 |
Benefit from (provision for) income taxes | $ | (20,859) |  |  | $ | (5,152) |  |  | $ | 22,455 |
Schedule of Effective Income Tax Rate Reconciliation | The following table summarizes the principal elements of the difference between the United States federal statutory rate of 21% and our effective tax rate for the years ended December 31, 2022, 2021 and 2020:
(Dollars in thousands) | 2022 |  | 2021 |  | 2020
Income (loss) before income taxes | $ | 997 |  |  |  |  | $ | (27,332) |  |  |  |  | $ | (21,770) |  |  |
Income taxes computed at the federal statutory rate | $ | 209 |  |  | 21.0 | % |  | $ | (5,740) |  |  | 21.0 | % |  | $ | (4,572) |  |  | 21.0 | %
State income taxes, net of federal benefit | 121 |  |  | 12.1 | % |  | (1,513) |  |  | 5.5 | % |  | (703) |  |  | 3.2 | %
Goodwill impairment | — |  |  | — | % |  | — |  |  | — | % |  | 6,341 |  |  | (29.1) | %
Change in valuation allowance | (21,850) |  |  | (2,191.6) | % |  | 2,070 |  |  | (7.6) | % |  | 22,108 |  |  | (101.6) | %
Research and development and other tax credits | (88) |  |  | (8.8) | % |  | (808) |  |  | 3.0 | % |  | (1,316) |  |  | 6.0 | %
Excess executive compensation | 231 |  |  | 23.1 | % |  | 272 |  |  | (1.0) | % |  | 266 |  |  | (1.2) | %
Other | 518 |  |  | 52.0 | % |  | 567 |  |  | (2.1) | % |  | 331 |  |  | (1.5) | %
(Benefit from) provision for income taxes | $ | (20,859) |  |  | (2,092.2) | % |  | $ | (5,152) |  |  | 18.8 | % |  | $ | 22,455 |  |  | (103.1) | %
Schedule of Deferred Income Tax Assets | The components of deferred income tax assets at December 31, 2022 and 2021 were as follows:
| December 31,
(Dollars in thousands) | 2022 |  | 2021
Capitalized research and development costs | $ | 13,862 |  |  | $ | 13,436 |
Net operating loss carryforward | 25,710 |  |  | 25,284 |
Property and equipment | 4,142 |  |  | 5,139 |
Accrued liabilities, reserves and other expenses | 3,877 |  |  | 4,350 |
Research and development credits | 6,430 |  |  | 6,342 |
Tax credits | 717 |  |  | 495 |
Stock based compensation | 1,834 |  |  | 2,283 |
Operating lease liabilities | 3,999 |  |  | 4,427 |
Other | 120 |  |  | 289 |
Gross deferred income tax assets | 60,691 |  |  | 62,045 |
Deferred income tax liabilities: |  |  |
Intangible assets | (2,269) |  |  | (2,128) |
Right-of-use assets | (3,534) |  |  | (4,051) |
Prepaid and other expenses | (162) |  |  | (35) |
Gross deferred income tax liabilities | (5,965) |  |  | (6,214) |
Net deferred income tax assets | 54,726 |  |  | 55,831 |
Valuation allowance | (2,328) |  |  | (24,178) |
Total deferred income tax assets | $ | 52,398 |  |  | $ | 31,653 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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