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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule Of Components Of Loss Before Income Tax | The components of loss before income taxes for the years ended twelve months ended December 31, are as follows:
Loss Before Income Taxes: |  | 2021 |  | 2020 |  | 2019
Ireland |  | $ | (36,631) |  |  | $ | (27,205) |  |  | $ | (50,134) |
U.S. |  | (56,687) |  |  | 22,335 |  |  | 10,401 |
France |  | 173 |  |  | (212) |  |  | 1,151 |
Total loss before income taxes |  | $ | (93,145) |  |  | $ | (5,082) |  |  | $ | (38,582) |
Schedule Of Income Tax (Benefit) Provision | The income tax benefit consists of the following for the years ended December 31:
Income Tax Benefit: |  | 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |  |
U.S. - Federal |  | $ | — |  |  | $ | (12,810) |  |  | $ | — |
U.S. - State |  | 60 |  |  | 20 |  |  | 97 |
Total current |  | 60 |  |  | (12,790) |  |  | 97 |
Deferred: |  |  |  |  |  |
Ireland |  | — |  |  | — |  |  | (1,256) |
U.S. - Federal |  | (15,876) |  |  | 680 |  |  | (4,093) |
U.S. - State |  | — |  |  | — |  |  | (104) |
Total deferred |  | (15,876) |  |  | 680 |  |  | (5,453) |
Income tax benefit |  | $ | (15,816) |  |  | $ | (12,110) |  |  | $ | (5,356) |
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation between income taxes at the statutory rate and the Company’s benefit for income taxes is as follows for the years ended December 31:
Reconciliation to Effective Income Tax Rate: |  | 2021 |  | 2020 |  | 2019
Income tax benefit - at statutory tax rate |  | $ | (11,642) |  |  | $ | (636) |  |  | $ | (4,823) |
Differences in international tax rates |  | (8,950) |  |  | 1,755 |  |  | (1,218) |
Nondeductible changes in fair value of contingent consideration |  | — |  |  | 988 |  |  | 121 |
Intercompany asset transfer |  | — |  |  | — |  |  | (8,190) |
Change in valuation allowances |  | 4,296 |  |  | 4,231 |  |  | 7,379 |
Nondeductible share-based compensation |  | 645 |  |  | 1,060 |  |  | 1,039 |
Hospital Products sale |  | — |  |  | (9,328) |  |  | — |
Unrealized tax benefits |  | 239 |  |  | (274) |  |  | (261) |
State and local taxes (net of federal) |  | 60 |  |  | 20 |  |  | (7) |
Change in U.S. tax law |  | — |  |  | (9,124) |  |  | — |
Nondeductible interest expense |  | 2,173 |  |  | 1,728 |  |  | 982 |
Orphan drug and R&D tax credit |  | (1,524) |  |  | (2,793) |  |  | — |
Other |  | (1,113) |  |  | 263 |  |  | (378) |
Income tax benefit - at effective income tax rate |  | $ | (15,816) |  |  | $ | (12,110) |  |  | $ | (5,356) |
Summary of Unrecognized Tax Benefits | The following table summarizes the activity related to the Company’s unrecognized tax benefits for the twelve months ended December 31:
Unrecognized Tax Benefit Activity |  | 2021 |  | 2020 |  | 2019
Balance at January 1: |  | $ | 3,143 |  |  | $ | 6,465 |  |  | $ | 5,315 |
Increases for tax positions of prior years |  | — |  |  | — |  |  | 2,416 |
Statute of limitations expiration |  | — |  |  | — |  |  | (1,266) |
Settlements |  | — |  |  | (3,322) |  |  | — |
Balance at December 31: |  | $ | 3,143 |  |  | $ | 3,143 |  |  | $ | 6,465 |
Schedule of Deferred Tax Assets and Liabilities | The net deferred tax assets (liabilities) at December 31, 2021 and 2020 resulted from the following temporary differences:
Net Deferred Tax Assets and Liabilities: |  | 2021 |  | 2020
Deferred tax assets: |  |  |  |
Net operating loss carryforwards |  | $ | 35,990 |  |  | $ | 31,302 |
Orphan drug and R&D tax credit |  | 4,964 |  |  | 2,793 |
Share-based compensation |  | 4,108 |  |  | 2,626 |
Amortization |  | 3,429 |  |  | 3,701 |
Other |  | 662 |  |  | 423 |
Gross deferred tax assets |  | 49,153 |  |  | 40,845 |
Deferred tax liabilities: |  |  |  |
Other |  | (925) |  |  | (890) |
Prepaid expenses |  | (75) |  |  | (75) |
Gross deferred tax liabilities |  | (1,000) |  |  | (965) |
Less: valuation allowances |  | (24,025) |  |  | (21,624) |
Net deferred tax assets |  | $ | 24,128 |  |  | $ | 18,256 |

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