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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Summary of Loss before Income Taxes

The Company’s loss before income taxes for the years ended December 31, 2022, 2021 and 2020 is comprised of the following (in thousands):

			Year Ended December 31,
			2022						2021						2020
Domestic			$	(63,939)					$	(40,897)					$	(109,837)
Foreign			(4,495)						(6,823)						(601)
Loss before income taxes			$	(68,434)					$	(47,720)					$	(110,438)

Summary of Provision for Income Taxes

The (benefit) provision for income taxes for the years ended December 31, 2022, 2021 and 2020 is comprised of the following (in thousands):

			Year Ended December 31,
			2022						2021						2020
Current:
Federal			$	—					$	—					$	—
State			50						30						(4)
Foreign			55						214						93
Total current			105						244						89
Deferred:
Federal			15						12						12
State			—						—						—
Foreign			(585)						(65)						647
Total deferred			(570)						(53)						659
(Benefit) Provision for income taxes			$	(465)					$	191					$	748

Summary of Net Deferred Tax Assets

The Company’s net deferred tax liabilities consist of the following (in thousands):

			December 31,
			2022						2021
Deferred tax assets:
Accrued expenses			$	715					$	1,016
Provision for excess and obsolete inventory			759						466
Capitalized research and experimental expenditures			8,986						—
Convertible debt			9,782						9,804
Interest expense limitation			12,722						11,113
Net operating loss and tax credit carryforwards			112,297						110,463
Share-based compensation			3,375						2,562
Right-of-use-asset			2,294						1,765
Unrecognized tax benefits			1,942						1,567
Deferred tax assets			152,872						138,756
Valuation allowances			(145,431)						(132,132)
Deferred tax assets, net of valuation allowances			7,441						6,624
Deferred tax liabilities:
Operating lease liability			(2,518)						(1,830)
Acquired intangible assets			(599)						(666)
Depreciation and amortization			(4,288)						(4,376)
Unrealized foreign currency gains			(359)						(604)
Deferred tax liabilities			(7,764)						(7,476)
Deferred tax liabilities, net			$	(323)					$	(852)

Summary of Provision for Income Taxes Reconciles to Amount Computed by Applying Statutory Federal Income Tax Rate

The (benefit) provision for income taxes reconciles to the amount computed by applying the statutory federal income tax rate of 21% in 2022, 2021 and 2020 to loss before income taxes as follows (in thousands):

			Year Ended December 31,
			2022						2021						2020
Federal tax benefit, at statutory rate			$	(14,371)					$	(10,021)					$	(23,192)
State benefit, net of federal benefit			(370)						(148)						(1,285)
Foreign tax rate difference			(259)						(358)						(140)
Valuation allowance against future tax benefits			13,564						6,029						26,410
Gain on sale of foreign subsidiaries			—						3,008						—
Sub-part F income			—						791						—
Loss on conversion of debt			—						—						2,015
Research and development credits			(2,222)						(1,415)						(2,355)
Share-based compensation			1,010						(879)						(1,134)
Non-deductible officers compensation			108						1,449						—
True-up of prior year provisions			2,123						1,681						—
Other			(48)						54						429
(Benefit) Provision for income taxes			$	(465)					$	191					$	748

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, 2020			$	39,631
Increases related to current and prior year tax positions			1,998
Balance at December 31, 2021			41,629
Increases related to current and prior year tax positions			1,286
Balance at December 31, 2022			$	42,915

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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