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Income Taxes - Summary of deferred tax liabilities (assets) (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax (liabilities) assets: |  |
Subordinated debt | $ (3,659) | $ 0
Indefinite lived intangibles | (64) | 0
Right of use assets | (756) |
Software development costs | (1,219) | (1,954)
Acquired intangible assets | (446) | (676)
Depreciation on property, plant and equipment | (352) | 0
Gross deferred tax liabilities | (6,496) | (2,630)
Allowances for bad debts and inventory | 3,013 | 2,785
Capitalized inventory costs | 141 | 116
Intangible assets | 117 | 420
Employee benefit accruals | 2,427 | 1,742
Interest Limitation | 1,248 | 0
Lease liabilities | 772 |
Federal net operating loss carryforward | 8,563 | 6,512
State net operating loss carryforward | 2,317 | 2,112
Tax credit carryforwards | 5,777 | 6,176
Depreciation on property, plant and equipment | 0 | 373
Other | 912 | 722
Gross deferred tax assets | 25,287 | 20,958
Less valuation allowance | (18,855) | (18,328)
Net deferred tax liabilities | $ (64) | $ 0

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