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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Federal Statutory Rate on Loss before Income Taxes and before Gain from Sale of Equity Method Investment Rate to Effective Income Tax Rate

The reconciliation of the federal statutory rate on the income (loss) before income taxes to the effective income tax rate for the years ended December 31 is as follows:

		2020				2019				2018
Statutory federal tax rate			21.0	%			21.0	%			21.0	%
State income taxes, net of federal income tax benefit			(0.5	)			(8.1	)			3.6
Increase (decrease) in valuation allowance			41.2				2.2				(9.1	)
Permanent items			(48.7	)			(3.9	)			(5.9	)
Tax credits			(11.2	)			(15.6	)			(5.5	)
Provision vs. tax return differences			0.7				9.0				(1.7	)
Foreign rate differential and deferred items			0.1				0.6				0.7
Change in tax reserves			—				—				0.1
Other			0.3				—				0.1
			2.9%				5.2%				3.3%

Schedule of Domestic and Foreign Components of Income (Loss) Before Income Taxes and before the Gain from Sale of Equity Method Investment

For financial reporting purposes, income before income taxes for the years ended December 31 include the following components (in thousands):

		2020				2019				2018
Domestic		$	17,688			$	13,493			$	31,455
Foreign			773				1,394				1,478
		$	18,461			$	14,887			$	32,933

Schedule of Components of Provision (Benefit) for Income Taxes

Significant components of the provision (benefit) for income taxes for the years ended December 31 are as follows (in thousands):

		2020				2019				2018
Current:
Federal		$	215			$	—			$	—
State			93				268				231
Foreign			252				450				911
			560				718				1,142
Deferred:
Foreign			(21	)			60				(55	)
			(21	)			60				(55	)
		$	539			$	778			$	1,087

Schedule of Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31 were as follows (in thousands):

		2020				2019
Deferred tax assets:
Research and development tax credit carryforwards		$	29,046			$	27,607
Net operating loss carryforwards			5,923				328
Inventory reserves			2,282				1,522
Investment tax credit carryforwards			1,927				2,102
Stock-based compensation			1,796				1,587
Vacation accrual			1,349				1,280
UNICAP			1,336				351
Accrued payroll tax deferral			764				—
Lease liabilities			518				679
Other			1,197				1,708
Total deferred tax assets			46,138				37,164
Less: Valuation allowance for deferred tax assets			(37,856	)			(30,363	)
Net deferred tax assets			8,282				6,801
Deferred tax liabilities:
Depreciation			(6,809	)			(5,296	)
Prepaid expenses			(616	)			(552	)
ROU assets			(490	)			(653	)
Other			(141	)			(95	)
Total deferred tax liabilities			(8,056	)			(6,596	)
Net deferred tax assets (liabilities)		$	226			$	205

Schedule of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

		2020				2019				2018
Balance on January 1		$	2,070			$	1,462			$	1,104
Additions based on tax positions related to the current year			244				571				245
(Reductions) additions for tax positions of prior years			(13	)			43				120
Lapse of statute			(4	)			(6	)			(7	)
Balance on December 31		$	2,297			$	2,070			$	1,462

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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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