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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Summary of Benefit From Provision for Income Taxes From Continuing Operations | The benefit from for income taxes consists of:
| Year Ended December 31,
(in thousands) | 2021 |  | 2020 |  | 2019
Current income tax: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 408 |  |  | 179 |  |  | 182 |
Foreign | 585 |  |  | (4) |  |  | 186 |
| 993 |  |  | 175 |  |  | 368 |
Deferred income tax: |  |  |  |  |
Federal | (9,001) |  |  | (3,265) |  |  | (3,418) |
State | (1,416) |  |  | 104 |  |  | (584) |
| (10,417) |  |  | (3,161) |  |  | (4,002) |
Benefit from income taxes | $ | (9,424) |  |  | $ | (2,986) |  |  | $ | (3,634) |
Components of (Loss) Income Before Income Taxes | The components of net loss before income taxes for fiscal years 2021, 2020, and 2019 consisted of the following:
| 2021 |  | 2020 |  | 2019
United States | $ | (85,391) |  |  | $ | (39,390) |  |  | $ | (19,092) |
International | 168 |  |  | (158) |  |  | (113) |
Total net loss before income taxes | $ | (85,223) |  |  | $ | (39,548) |  |  | $ | (19,205) |
Summary of Deferred Tax Liabilities (Assets) | Deferred tax (liabilities) assets are comprised of the following at:
| December 31,
| 2021 |  | 2020 |  |
Deferred tax liabilities: |  |  |  |  |
Subordinated debt | $ | (19,998) |  |  | $ | (6,482) |  |  |
Indefinite lived intangibles | — |  |  | (168) |  |  |
Operating lease assets | (1,067) |  |  | (1,208) |  |  |
Software development costs | (2,978) |  |  | (2,814) |  |  |
Intangible assets | (21,839) |  |  | (281) |  |  |
Depreciation on property, plant and equipment | (1,490) |  |  | (931) |  |  |
Gross deferred tax liabilities | (47,372) |  |  | (11,884) |  |  |
Deferred tax assets: |  |  |  |  |
Allowances for bad debts and inventory | 3,038 |  |  | 3,392 |  |  |
Capitalized inventory costs | 223 |  |  | 185 |  |  |
Employee benefit accruals | 5,692 |  |  | 2,783 |  |  |
Interest expense limitation under section 163 (j) | 4,812 |  |  | 2,798 |  |  |
Operating lease liabilities | 1,155 |  |  | 1,208 |  |  |
Federal net operating loss carryforward | 42,792 |  |  | 15,719 |  |  |
State net operating loss carryforward | 10,353 |  |  | 3,569 |  |  |
Federal and state tax credit carryforwards | 11,901 |  |  | 7,549 |  |  |
Other | 2,246 |  |  | 944 |  |  |
Gross deferred tax assets | 82,212 |  |  | 38,147 |  |  |
Less valuation allowance | (37,157) |  |  | (26,431) |  |  |
Non-current net deferred tax liabilities | $ | (2,317) |  |  | $ | (168) |  |  |
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 2021, 2020, and 2019:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Federal statutory tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State taxes, net of federal benefit | 1.3 |  |  | 2.8 |  |  | (4.5) |
Nondeductible expenses | (0.8) |  |  | (0.2) |  |  | (0.3) |
Tax credits (including R&D) | 1.7 |  |  | 4.5 |  |  | 4.0 |
Foreign income tax rate differential | (0.5) |  |  | — |  |  | — |
Expired tax credit | — |  |  | — |  |  | (1.3) |
Deferred tax adjustment | — |  |  | 0.6 |  |  | (4.8) |
Stock based compensation | (0.7) |  |  | 0.4 |  |  | 1.9 |
Redemption of notes | — |  |  | (2.9) |  |  | — |
Valuation allowance | (10.7) |  |  | (19.6) |  |  | 3.2 |
Other | (0.3) |  |  | 1.0 |  |  | (0.3) |
| 11.0 | % |  | 7.6 | % |  | 18.9 | %

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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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=121826272&loc=d3e32537-109319 + Details
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