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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Summary of Loss before Income Taxes | The Company’s loss before income taxes for the years ended December 31, 2021, 2020 and 2019 is comprised of the following (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019 |  |
Domestic | $ | (40,897) |  |  | $ | (109,837) |  |  | $ | (39,187) |  |  |
Foreign | (6,823) |  |  | (601) |  |  | (387) |  |  |
Loss before income taxes | $ | (47,720) |  |  | $ | (110,438) |  |  | $ | (39,574) |  |  |
Summary of Provision for Income Taxes | The provision for income taxes for the years ended December 31, 2021, 2020 and 2019 is comprised of the following (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019 |  |
Current: |  |  |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | (49) |  |  |
State | 30 |  |  | (4) |  |  | 35 |  |  |
Foreign | 214 |  |  | 93 |  |  | 1,148 |  |  |
Total current | 244 |  |  | 89 |  |  | 1,134 |  |  |
Deferred: |  |  |  |  |  |  |
Federal | 12 |  |  | 12 |  |  | 12 |  |  |
State | — |  |  | — |  |  |  |  |
Foreign | (65) |  |  | 647 |  |  | (610) |  |  |
Total deferred | (53) |  |  | 659 |  |  | (598) |  |  |
Provision for income taxes | $ | 191 |  |  | $ | 748 |  |  | $ | 536 |  |  |
Summary of Net Deferred Tax Assets | The Company’s net deferred tax liabilities consist of the following (in thousands):
| December 31,
| 2021 |  | 2020
Deferred tax assets: |  |  |
Accrued expenses | $ | 1,016 |  |  | $ | 1,940 |
Provision for excess and obsolete inventory | 466 |  |  | 2,016 |
Convertible debt | 9,804 |  |  | 13,367 |
Interest expense limitation | 11,113 |  |  | 7,798 |
Net operating loss and tax credit carryforwards | 110,463 |  |  | 108,340 |
Share-based compensation | 2,562 |  |  | 1,911 |
Right-of-use-asset | 1,765 |  |  | 2,059 |
Unrecognized tax benefits | 1,567 |  |  | 1,567 |
Deferred tax assets | 138,756 |  |  | 138,998 |
Deferred tax liabilities: |  |  |
Operating lease liability | (1,830) |  |  | (2,059) |
Acquired intangible assets | (666) |  |  | (2,155) |
Depreciation and amortization | (4,376) |  |  | (5,545) |
Unrealized foreign currency gains | (604) |  |  | (375) |
Deferred tax liabilities | (7,476) |  |  | (10,134) |
Valuation allowance | (132,132) |  |  | (133,369) |
Net deferred tax liabilities | $ | (852) |  |  | $ | (4,505) |
Summary of Provision for Income Taxes Reconciles to Amount Computed by Applying Statutory Federal Income Tax Rate | The provision for income taxes reconciles to the amount computed by applying the statutory federal income tax rate of 21% in 2021 and 2020 to loss before income taxes as follows (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019 |  |
Federal tax benefit, at statutory rate | $ | (10,021) |  |  | $ | (23,192) |  |  | $ | (8,311) |  |  |
State benefit, net of federal benefit | (148) |  |  | (1,285) |  |  | 27 |  |  |
Foreign tax rate difference | (358) |  |  | (140) |  |  | 476 |  |  |
Valuation allowance against future tax benefits | 6,029 |  |  | 26,410 |  |  | 9,168 |  |  |
Gain on sale of foreign subsidiaries | 3,008 |  |  | — |  |  | — |  |  |
Sub-part F income | 791 |  |  | — |  |  | — |  |  |
Loss on conversion of debt | — |  |  | 2,015 |  |  | — |  |  |
Research and development credits | (1,415) |  |  | (2,355) |  |  | (1,456) |  |  |
Share-based compensation | (879) |  |  | (1,134) |  |  | 341 |  |  |
Non-deductible officers compensation | 1,449 |  |  | — |  |  | — |  |  |
True-up of prior year provisions | 1,681 |  |  | — |  |  | — |  |  |
Other | 54 |  |  | 429 |  |  | 291 |  |  |
Provision for income taxes | $ | 191 |  |  | $ | 748 |  |  | $ | 536 |  |  |
Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands):
Balance at December 31, 2019 | $ | 37,835 |
Increases related to current and prior year tax positions | 1,796 |
Balance at December 31, 2020 | 39,631 |
Increases related to current and prior year tax positions | 1,998 |
Balance at December 31, 2021 | $ | 41,629 |

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