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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Summary of Net Income (Loss) Before Provision for Income Taxes | The components of the net income (loss) before the provision for income taxes were as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Domestic |  | $ | (9,306 | ) |  | $ | (11,117 | ) |  | $ | (46,789 | )
Foreign |  |  | 3,971 |  |  |  | 3,510 |  |  |  | 3,461 |
Total |  | $ | (5,335 | ) |  | $ | (7,607 | ) |  | $ | (43,328 | )
Schedule of Provision for Income Taxes | The provision for income taxes was as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 491 |  |  |  | 111 |  |  |  | 29 |
International |  |  | 1,737 |  |  |  | 1,055 |  |  |  | 873 |
Total current income tax expense |  | $ | 2,228 |  |  | $ | 1,166 |  |  | $ | 902 |
Federal |  |  | — |  |  |  | — |  |  |  | — |
State |  |  | (3 | ) |  |  | (13 | ) |  |  | — |
International |  |  | (865 | ) |  |  | (666 | ) |  |  | — |
Total deferred income tax expense |  | $ | (868 | ) |  | $ | (679 | ) |  | $ | — |
Total provision for income taxes |  | $ | 1,360 |  |  | $ | 487 |  |  | $ | 902 |
Schedule of Provision for Income Taxes Differs from Amount Computed by Statutory Federal Rate | The provision for income taxes differs from the amount computed by applying the statutory federal rate as follows (in thousands, except percentages):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Tax at federal statutory rate |  | $ | (1,120 | ) |  | $ | (1,597 | ) |  | $ | (9,099 | )
Noncontrolling interest and nontaxable income |  |  | (41 | ) |  |  | 643 |  |  |  | 9,825 |
State taxes |  |  | (1,592 | ) |  |  | (1,935 | ) |  |  | 29 |
Foreign rate differential |  |  | 92 |  |  |  | 54 |  |  |  | (12 | )
Executive compensation deduction limitations |  |  | 5,544 |  |  |  | — |  |  |  | — |
Global intangible low taxed income inclusion |  |  | 1,854 |  |  |  | 845 |  |  |  | — |
Equity-based compensation |  |  | (2,316 | ) |  |  | (1,746 | ) |  |  | — |
Permanent items |  |  | 394 |  |  |  | (57 | ) |  |  | — |
Tax credits and incentives |  |  | (1,623 | ) |  |  | (55 | ) |  |  | — |
Return to provision |  |  | (38,107 | ) |  |  | (320 | ) |  |  | — |
Changes in tax law |  |  | 63,504 |  |  |  | — |  |  |  | — |
Valuation allowance |  |  | (25,356 | ) |  |  | 4,652 |  |  |  | — |
Other |  |  | 127 |  |  |  | 3 |  |  |  | 159 |
Total |  | $ | 1,360 |  |  | $ | 487 |  |  | $ | 902 |
Effective tax rate |  |  | (25.5 | %) |  |  | (6.4 | %) |  |  | (2.1 | %)
Schedule of Significant Components of Deferred Income Tax Assets | Deferred income taxes result from differences in the recognition of amounts for tax and financial reporting purposes, as well as operating loss and tax credit carryforwards. Significant components of our deferred income tax assets and liabilities are as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Investment in Partnership |  | $ | 336,276 |  |  | $ | 311,858 |
Loss and tax credit carryforwards |  |  | 80,711 |  |  |  | 75,931 |
Equity-based compensation |  |  | 8,336 |  |  |  | 7,935 |
Lease liability |  |  | 2,057 |  |  |  | — |
Other |  |  | 1,099 |  |  |  | 186 |
Total deferred tax assets |  | $ | 428,479 |  |  | $ | 395,910 |
Valuation allowance |  |  | (422,555 | ) |  |  | (395,220 | )
Net deferred tax asset |  | $ | 5,924 |  |  | $ | 690 |
Intangible assets |  |  | (7,364 | ) |  |  | — |
Right of use asset |  |  | (1,988 | ) |  |  | — |
Revenue |  |  | (833 | ) |  |  | — |
Other |  |  | (111 | ) |  |  | (15 | )
Total deferred tax liabilities |  |  | (10,296 | ) |  |  | (15 | )
Net deferred tax liabilities |  | $ | (4,372 | ) |  | $ | 675 |
Schedule of Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending balance of total unrecognized tax benefits is as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Balance - Beginning of Year |  | $ | 3,548 |  |  | $ | — |  |  | $ | — |
Increases related to current year's tax positions |  |  | 959 |  |  |  | 89 |  |  |  | — |
Increases related to organizational transactions |  |  | — |  |  |  | 3,455 |  |  |  |
Increases (decreases) related to prior year's tax positions |  |  | (182 | ) |  |  | 3 |  |  |  | — |
Decreases related to lapse of statute |  |  | (487 | ) |  |  | — |  |  |  | — |
Increases related to exchanges |  |  | 94 |  |  |  | 1 |  |  |  | — |
Balance - End of Year |  | $ | 3,932 |  |  | $ | 3,548 |  |  | $ | — |

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