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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Unrecognized Tax Benefits Roll Forward

The reconciliation of our unrecognized tax benefits is as follows:

Balance at December 31, 2021			$	614
Additions based on tax positions related to the current year			40
Additions for tax positions of prior years			—
Reductions for tax positions of prior years			(88)
Balance at December 31, 2022			566
Additions based on tax positions related to the current year			45
Additions for tax positions of prior years			64
Reductions for tax positions of prior years			(26)
Balance at December 31, 2023			$	649

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred taxes for the years ended December 31, 2023 and 2022 are as follows (in thousands):

			2023						2022
Deferred tax assets
Net operating losses			$	11,643					$	11,462
Research and development credit carryforwards			4,255						3,407
Disallowed interest expense carryforwards			—						187
Stock compensation			1,681						1,011
Deferred revenue			1						9
Accrued expenses			1,387						1,739
Lease liabilities			1,581						2,163
Acquired intangibles			857						—
Capitalized software			2,012						313
Other			3						3
Gross deferred tax assets			23,420						20,294
Less: Valuation allowance			(16,109)						(12,828)
Total deferred tax assets			$	7,311					$	7,466
Deferred tax liabilities
Acquired intangibles			$	—					$	(1,257)
Fixed assets			(167)						(205)
Deferred commissions			(2,660)						(1,732)
Right-of-use assets			(1,288)						(1,837)
Goodwill			(4,924)						(3,938)
Total deferred tax liabilities			$	(9,039)					$	(8,969)
Net deferred tax liabilities			$	(1,728)					$	(1,503)

Schedule of Components of Income Tax Expense (Benefit)

Our provision for income taxes attributable to continuing operations for the years ended December 31, 2023 and 2022 differ from the expected tax expense (benefit) amount computed by applying the statutory federal income tax rate of 21% to income before income taxes as a result of the following:

			2023						2022
Computed at statutory rate			$	(1,912)					$	(3,013)
State tax, net of federal benefit			(686)						(1,181)
Permanent items and other			63						31
Stock compensation			(428)						(44)
Credit carryforwards			(800)						166
Change in tax carryforwards not benefited			591						14
Change in valuation allowance			3,281						4,139
			$	109					$	112

Schedule of Effective Income Tax Rate Reconciliation

The components of the provision (benefit) for income taxes attributable to continuing operations for the years ended December 31, 2023 and 2022 are as follows (in thousands):

			2023						2022
Current
Federal			$	(57)					$	—
State			(59)						204
Total current			$	(116)					$	204
Deferred
Federal			$	184					$	187
State			41						(279)
Total deferred			$	225					$	(92)
Total tax provision			$	109					$	112

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