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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | The tax effect of temporary differences between the tax bases of assets and liabilities and their financial reporting amounts that give rise to the deferred tax assets and deferred tax liabilities as of December 31, 2022 and 2021 are as follows:
| December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Accounts receivable | $ | 177 |  |  | $ | 149 |
Inventory | 449 |  |  | 100 |
Accrued expenses | 1,063 |  |  | 309 |
NOL carryforwards | 32,197 |  |  | 28,722 |
Interest limitation imposed by the TJCA | 10,667 |  |  | 9,022 |
Stock Compensation | 5,813 |  |  | 5,003 |
Other | 2,408 |  |  | 2,122 |
Sale of Future Revenue | 17,139 |  |  | 16,595 |
Property and equipment | 2,576 |  |  | 2,566 |
Orphan Drug and R&D Tax Credits | 5,625 |  |  | 5,490 |
Accrued debt fees | 697 |  |  | 726 |
Intangible assets | 1,731 |  |  | 2,547 |
Section 174 R&D Capitalization | 3,770 |  |  | — |
| 84,312 |  |  | 73,351 |
Deferred tax liabilities: |  |  |
481(a) adjustment | — |  |  | (14) |
Prepaid expenses | (524) |  |  | (807) |
| (524) |  |  | (821) |
Valuation Allowance | (83,788) |  |  | (72,530) |
Net deferred tax asset/(liability) | $ | — |  |  | $ | — |
Schedule of Income Tax Benefit Reconciliation | A reconciliation of income tax benefit and the amount computed by applying the statutory federal income tax rates of 21% to loss before taxes for the year ended December 31, 2022 and 2021, respectively, as follows:
| Year Ended December 31,
| 2022 |  | 2021
Income taxes at statutory rate | 21.00 | % |  | 21.00 | %
Increase (decrease) resulting from: |  |  |
State income tax | 4.23 |  |  | 5.28 |
Permanent differences | (0.20) |  |  | (0.15) |
Research & development credit | 0.20 |  |  | 0.12 |
Return to provision | 0.11 |  |  | (0.63) |
Valuation allowance | (20.69) |  |  | (22.37) |
State rate change | (4.67) |  |  | (2.63) |
Other | — |  |  | (0.74) |
Effective tax rate | (0.02) | % |  | (0.12) | %

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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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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