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v3.24.4

Income Taxes - Summary of Deferred Tax Liabilities (Assets) (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax liabilities: |  |
Operating lease assets | $ (989) | $ (344)
Software development costs | (1,394) | (1,534)
Intangible assets | (17,172) | (19,803)
481(a) adjustment | (1,466) | 0
Depreciation on property, plant and equipment | (1,269) | (1,428)
Gross deferred tax liabilities | (22,290) | (23,109)
Deferred tax assets: |  |
Allowances for bad debts and inventory | 2,539 | 3,213
Capitalized inventory costs | 223 | 300
Employee benefit accruals | 7,773 | 4,628
Interest expense limitation under section 163 (j) | 6,501 | 6,089
Operating lease liabilities | 1,015 | 373
Federal net operating loss carryforward | 38,357 | 40,212
State net operating loss carryforward | 8,403 | 8,866
Foreign net operating loss carryforward | 4,406 | 2,008
Federal and state tax credit carryforwards | 14,804 | 13,364
R&D capitalization | 22,108 | 11,297
Other | 3,274 | 3,963
Gross deferred tax assets | 109,403 | 94,313
Less valuation allowance | (87,943) | (71,837)
Non-current net deferred tax liabilities | $ (830) | $ (633)

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