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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Income Taxes

The components of the (provision) benefit for income taxes consist of the following:

 Schedule of Income Taxes

		2024				2023
		Years Ended December 31,
		2024				2023
Current tax (provision) benefit:
Federal		$	-			$	-
State and local			(46	)			(63	)
Total current tax (provision) benefit			(46	)			(63	)
Deferred tax (provision) benefit:
Federal			(55	)			(57	)
State and local			(148	)			(77	)
Total deferred tax (provision) benefit			(203	)			(134	)
Total income tax (provision) benefit		$	(249	)		$	(197	)

Schedule of Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:

 Schedule of Components of Deferred Tax Assets and Liabilities

		2024				2023
		As of December 31,
		2024				2023
Deferred tax assets:
Net operating loss carryforwards		$	57,207			$	52,353
Interest limitation carryforward			14,289				10,028
Tax credit carryforwards			264				264
Allowance for credit losses			1,070				388
Accrued expenses and other			999				891
Termination fee liability			13,743				-
Lease termination			-				1,017
Liquidated damages			911				794
Unearned revenue			12,626				5,148
Stock-based compensation			4,964				7,229
Operating lease liability			-				58
Depreciation and amortization			-				4,146
Deferred tax assets			106,073				82,316
Valuation allowance			(103,606	)			(76,367	)
Total deferred tax assets			2,467				5,949
Deferred tax liabilities:
Acquired and other intangible assets			(2,729	)			(6,548	)
Depreciation and amortization			(518	)			-
Operating lease liability			(22	)			-
Total deferred tax liabilities			(3,269	)			(6,548	)
Net deferred tax liabilities		$	(802	)		$	(599	)

Schedule of Tax Benefit and Effective Income Tax

The provision (benefit) for income taxes on the statements of operations and comprehensive loss differs from the amount computed by applying the statutory federal income tax rate to loss before the benefit for income taxes, as follows:

 Schedule of Tax Benefit and Effective Income Tax

		Years Ended December 31,
		2024								2023
		Amount				Percent				Amount				Percent
Federal benefit expected at statutory rate		$	(1,558	)			21.0	%		$	(7,774	)			21.0	%
State and local taxes, net of federal benefit			(569	)			7.7	%			(1,714	)			4.6	%
Stock-based compensation			2,284				-30.8	%			3,472				-9.4	%
Unearned revenue			(407	)			5.5	%			(562	)			1.5	%
Interest expense			36				-0.5	%			62				-0.2	%
Lease termination			(407	)			5.5	%			(294	)			0.8	%
Other differences, net			198				-2.7	%			735				-1.9	%
Valuation allowance			672				-9.1	%			6,272				-16.9	%
Income tax provision (benefit) and effective income tax rate		$	249				-3.4	%		$	197				-0.5	%

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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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://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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