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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Summary of Benefit From Provision for Income Taxes From Continuing Operations | The (benefit from) provision for income taxes consists of:
| Year Ended December 31,
(in thousands) | 2020 |  | 2019 |  | 2018
Current income tax: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 179 |  |  | 182 |  |  | 293 |
Foreign | (4) |  |  | 186 |  |  | 41 |
| 175 |  |  | 368 |  |  | 334 |
Deferred income tax: |  |  |  |  |
Federal | (3,265) |  |  | (3,418) |  |  | 12,004 |
State | 104 |  |  | (584) |  |  | 1,805 |
| (3,161) |  |  | (4,002) |  |  | 13,809 |
(Benefit from) provision for income taxes | $ | (2,986) |  |  | $ | (3,634) |  |  | $ | 14,143 |
Components of (Loss) Income Before Income Taxes | The components of net loss before income taxes for fiscal years 2020, 2019, and 2018 consisted of the following:
| 2020 |  | 2019 |  | 2018
United States | $ | (39,390) |  |  | $ | (19,092) |  |  | $ | (9,820) |
International | (158) |  |  | (113) |  |  | (159) |
Total net loss before income taxes | $ | (39,548) |  |  | $ | (19,205) |  |  | $ | (9,979) |
Summary of Deferred Tax Liabilities (Assets) | Deferred tax (liabilities) assets are comprised of the following at:
| December 31,
| 2020 |  | 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) |  |  |
Deferred tax assets: |  |  |  |  |
Allowances for bad debts and inventory | 3,392 |  |  | 3,013 |  |  |
Capitalized inventory costs | 185 |  |  | 141 |  |  |
Intangible asset | — |  |  | 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) |  |  |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles the Company's effective tax rate from the U.S. federal statutory tax rate of 21% for each of 2020, 2019, and 2018:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
State taxes, net of federal benefit | 2.8 |  |  | (4.5) |  |  | 4.4 |
Nondeductible expenses | (0.2) |  |  | (0.3) |  |  | (0.6) |
Tax credits (including R&D) | 4.5 |  |  | 4.0 |  |  | 4.6 |
Expired tax credit | — |  |  | (1.3) |  |  | (3.9) |
Deferred tax adjustment | 0.6 |  |  | (4.8) |  |  | — |
Stock based compensation | 0.4 |  |  | 1.9 |  |  | 0.8 |
Redemption of notes | (2.9) |  |  | — |  |  | — |
Valuation allowance | (19.6) |  |  | 3.2 |  |  | (167.0) |
Contingent purchase revaluation | — |  |  | — |  |  | (1.0) |
Other | 1.0 |  |  | (0.3) |  |  | (0.1) |
| 7.6 | % |  | 18.9 | % |  | (141.8) | %

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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