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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 Current and Deferred Income Tax Expense | The current and deferred expense is as follows:
| Year Ended December 31,
| 2021 |  | 2020
Current provision: |  |  |
Federal | $ | — |  |  | $ | — |
State | 27 |  |  | 52 |
Total current provision | 27 |  |  | 52 |
Deferred (benefit) provision: |  |  |
Federal | 20 |  |  | — |
State | (5) |  |  | 25 |
Total deferred provision (benefit) | 15 |  |  | 25 |
Total provision (benefit) for income taxes | $ | 42 |  |  | $ | 77 |
Schedule of Deferred Tax Assets and Liabilities | The components of deferred tax assets and liabilities were as follows:
| As of December 31,
| 2021 |  | 2020
Deferred income tax assets: |  |  |
Net operating losses | $ | 67,039 |  |  | $ | 60,083 |
Stock compensation | 2,839 |  |  | 3,938 |
Other deferred assets | 2,617 |  |  | 2,617 |
Accrued compensation | 4,017 |  |  | 2,559 |
Operating lease liabilities | 893 |  |  | 1,114 |
Accrued legal settlement | 20,276 |  |  | 21,318 |
Other, net | 216 |  |  | 21 |
Valuation allowance | (85,527) |  |  | (78,313) |
Total deferred income tax assets | 12,370 |  |  | 13,337 |
Deferred income tax liabilities: |  |  |
Intangible amortization | (11,528) |  |  | (12,240) |
Operating lease right-of-use assets | (690) |  |  | (873) |
Fixed asset depreciation | (192) |  |  | (249) |
Total deferred income tax liabilities | (12,410) |  |  | (13,362) |
Net deferred income taxes | $ | (40) |  |  | $ | (25) |
Schedule of Effective Income Tax | A reconciliation of the difference between the provision (benefit) for income taxes and income taxes at the statutory U.S. federal income tax rate is as follows:
| As of December 31,
| 2021 |  | 2020
Income tax at statutory rate | $ | (9,832) |  |  | $ | (34,217) |
State income taxes, net of Federal benefit | (1,872) |  |  | (7,232) |
Revaluation of contingent royalty obligation | 1,595 |  |  | (513) |
Meals and entertainment | 230 |  |  | 366 |
Change in state tax rate | 129 |  |  | (242) |
Officers' compensation | 2,076 |  |  | 133 |
Stock compensation | (17) |  |  | 616 |
Research and development tax credit | — |  |  | (147) |
Promissory note - debt discount | 120 |  |  | (145) |
Other, net | 399 |  |  | 117 |
Valuation allowance | 7,214 |  |  | 41,341 |
Income tax provision (benefit) | $ | 42 |  |  | $ | 77 |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| As of December 31,
| 2021 |  | 2020
Beginning balance | $ | 2,924 |  |  | $ | 2,761 |
Increases to current year tax positions | — |  |  | 163 |
Ending balance | $ | 2,924 |  |  | $ | 2,924 |

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