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v3.22.4

Income Taxes - Summary of Deferred Tax Liabilities (Assets) (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax liabilities: |  |
Subordinated debt | $ 0 | $ (19,998)
Indefinite lived intangibles | 0 | 0
Operating lease assets | (344) | (1,067)
Software development costs | (1,534) | (2,978)
Intangible assets | (19,803) | (21,839)
Depreciation on property, plant and equipment | (1,428) | (1,490)
Gross deferred tax liabilities | (23,109) | (47,372)
Deferred tax assets: |  |
Allowances for bad debts and inventory | 3,213 | 3,038
Capitalized inventory costs | 300 | 223
Employee benefit accruals | 4,628 | 5,692
Interest expense limitation under section 163 (j) | 6,089 | 4,812
Operating lease liabilities | 373 | 1,155
Federal net operating loss carryforward | 40,212 | 42,792
State net operating loss carryforward | 8,866 | 10,353
Foreign net operating loss carryforward | 2,008 | 0
Federal and state tax credit carryforwards | 13,364 | 11,901
R&D capitalization | 11,297 | 0
Other | 3,963 | 2,246
Gross deferred tax assets | 94,313 | 82,212
Less valuation allowance | (71,837) | (37,157)
Non-current net deferred tax liabilities | $ (633) | $ (2,317)

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