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Income Taxes - Summary of Deferred Tax Liabilities (Assets) (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
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Deferred tax liabilities: |  |
Subordinated debt | $ (19,998) | $ (6,482)
Indefinite lived intangibles | 0 | (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)
Components of Deferred Tax Liabilities [Abstract] |  |
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)

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