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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Loss Before Income Taxes | The components of the loss before income taxes were as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Domestic | $ | (111,339) |  |  | $ | (16,496) |  |  | $ | (9,554) |
Foreign | (239) |  |  | (1,617) |  |  | (961) |
Total loss before provision for income taxes | $ | (111,578) |  |  | $ | (18,113) |  |  | $ | (10,515) |
Schedule of Components of Income Tax Expense (Benefit) | The components of the provision for income taxes were as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Current |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | (818) |
State | 231 |  |  | 50 |  |  | 15 |
Foreign | — |  |  | — |  |  | — |
Total Current | $ | 231 |  |  | $ | 50 |  |  | $ | (803) |
Deferred: |  |  |  |  |
Federal | $ | 92 |  |  | $ | 264 |  |  | $ | — |
State | 4 |  |  | 72 |  |  | — |
Foreign | — |  |  | — |  |  | — |
Total Deferred | $ | 96 |  |  | $ | 336 |  |  | $ | — |
Total Provision for income taxes | $ | 327 |  |  | $ | 386 |  |  | $ | (803) |
Schedule of Effective Income Tax Rate Reconciliation | Reconciliation of the statutory federal income tax to the Company's effective tax:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Tax provision (benefit) at U.S. statutory rate | $ | (23,431) |  |  | 21.0 | % |  | $ | (3,804) |  |  | 21.0 | % |  | $ | (2,209) |  |  | 21.0 | %
State income taxes | (739) |  |  | 0.6 | % |  | (409) |  |  | 2.3 | % |  | (127) |  |  | 1.2 | %
Foreign taxes in excess of the U.S. statutory rate | 10 |  |  | — |  |  | 74 |  |  | (0.4) | % |  | 202 |  |  | (1.9) | %
Change of valuation allowance | 11,394 |  |  | (10.2) | % |  | 2,397 |  |  | (13.2) | % |  | 525 |  |  | (5.0) | %
Change in fair value | 4,166 |  |  | (3.7) | % |  | 1,275 |  |  | (7.1) | % |  | — |  |  | — |
Share based compensation | 8,804 |  |  | (7.9) | % |  | 1,548 |  |  | (8.6) | % |  | 779 |  |  | (7.4) | %
Attribute carryback | — |  |  | — |  |  | — |  |  | — |  |  | (203) |  |  | 1.9 | %
Tax credits | (3,615) |  |  | 3.2 | % |  | (862) |  |  | 4.8 | % |  | — |  |  | — |
Section 162(m) limitation | 3,693 |  |  | (3.3) | % |  | — |  |  | — |  |  | — |  |  | — |
Other | 45 |  |  | — | % |  | 167 |  |  | (0.9) | % |  | 230 |  |  | (2.2) | %
Tax Expense | $ | 327 |  |  | (0.3) | % |  | $ | 386 |  |  | (2.1) | % |  | $ | (803) |  |  | 7.6 | %
Schedule of Net Deferred Tax Liabilities | Significant components for the Company's net deferred tax liabilities included in accrued expenses and other current liabilities in the consolidated balance sheets are as follows:
| Year Ended December 31,
| 2022 |  | 2021
Deferred Tax Assets |  |  |
Accrued compensation | $ | 2,087 |  |  | $ | 3,074 |
Operating lease liability | 1,822 |  |  | 2,829 |
Share-based compensation | 6,033 |  |  | 804 |
Net operating loss carryforwards | 10,877 |  |  | 11,187 |
Allowance for bad debt | 223 |  |  | 413 |
Interest expense limitation | — |  |  | 19 |
Tax credits | 3,615 |  |  | 862 |
Section 174 capitalization | 5,705 |  |  | — |
Other | (32) |  |  | 62 |
Total deferred tax assets | $ | 30,330 |  |  | $ | 19,250 |
Valuation allowance | (26,002) |  |  | (14,436) |
Net Deferred Tax Assets | $ | 4,328 |  |  | $ | 4,814 |
Deferred tax liabilities |  |  |
Depreciation and amortization | $ | (3,392) |  |  | $ | (3,089) |
Operating lease assets | (1,454) |  |  | (2,148) |
Total deferred tax assets (liabilities) | $ | (4,846) |  |  | $ | (5,237) |
Net deferred tax liabilities | $ | (518) |  |  | $ | (423) |
Schedule of Unrecognized Tax Benefits | Changes in our unrecognized tax benefits are summarized as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Beginning Balance | $ | 427 |  |  | $ | 43 |  |  | $ | 34 |
Additions for current year items | 842 |  |  | 115 |  |  | 9 |
Additions for prior year items | 360 |  |  | 269 |  |  | — |
Reductions for prior year items | — |  |  | — |  |  | — |
Lapse of statute of limitations | — |  |  | — |  |  | — |
Ending Balance | $ | 1,629 |  |  | $ | 427 |  |  | $ | 43 |

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