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Income Taxes - Summary of Deferred Tax Liabilities (Assets) (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax liabilities: |  |
Subordinated debt | $ (6,482) | $ (3,659)
Indefinite lived intangibles | (168) | (64)
Operating lease assets | (1,208) | (756)
Software development costs | (2,814) | (1,219)
Intangible assets | (281) | (446)
Depreciation on property, plant and equipment | (931) | (352)
Gross deferred tax liabilities | (11,884) | (6,496)
Components of Deferred Tax Liabilities [Abstract] |  |
Allowances for bad debts and inventory | 3,392 | 3,013
Capitalized inventory costs | 185 | 141
Intangible asset | 0 | 117
Employee benefit accruals | 2,783 | 2,427
Interest expense limitation under section 163 (j) | 2,798 | 1,248
Operating lease liabilities | 1,208 | 772
Federal net operating loss carryforward | 15,719 | 8,563
State net operating loss carryforward | 3,569 | 2,317
Federal and state tax credit carryforwards | 7,549 | 5,777
Other | 944 | 912
Gross deferred tax assets | 38,147 | 25,287
Less valuation allowance | (26,431) | (18,855)
Non-current net deferred tax liabilities | $ (168) | $ (64)

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