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Income Taxes (Tables)

12 Months Ended

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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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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