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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Components of Benefit for Income Taxes | The components of the provision expense (benefit) were as follows for the years ended December 31, 2022, 2021, and 2020 (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Current income tax expense (benefit): |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 4 |  |  |  | 5 |  |  |  | (53 | )
Total current |  |  | 4 |  |  |  | 5 |  |  |  | (53 | )
Deferred income tax expense (benefit): |  |  |  |  |  |  |  |  |
Federal |  |  | (10,396 | ) |  |  | (12,981 | ) |  |  | (3,970 | )
State |  |  | (1,851 | ) |  |  | (2,472 | ) |  |  | (130 | )
Total deferred |  |  | (12,247 | ) |  |  | (15,453 | ) |  |  | (4,100 | )
Changes in tax rate |  |  | 1,347 |  |  |  | 31 |  |  |  | 93 |
Changes in valuation allowance |  |  | 10,900 |  |  |  | 15,422 |  |  |  | 4,007 |
Total income tax benefit from continuing operations |  | $ | 4 |  |  | $ | 5 |  |  | $ | (53 | )
Schedule of Deferred Tax Liabilities and Related Valuation Allowance | The components of the Company’s net deferred tax liabilities and related valuation allowance are as follows as of December 31, 2022 and 2021 (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 48,984 |  |  | $ | 39,714 |
Debt related interest |  |  | 15,272 |  |  |  | 12,205 |
Capitalized research and development |  |  | 2,014 |  |  |  | — |
Tax credit carryforwards |  |  | 1,630 |  |  |  | 1,630 |
Stock based compensation |  |  | 1,602 |  |  |  | 3,233 |
Accrued expense and reserves |  |  | 568 |  |  |  | 1,517 |
Operating lease liabilities |  |  | 315 |  |  |  | 404 |
Other |  |  | 77 |  |  |  | 236 |
Total deferred tax assets |  |  | 70,462 |  |  |  | 58,939 |
Less valuation allowance |  |  | (67,543 | ) |  |  | (56,643 | )
Total deferred tax assets |  |  | 2,919 |  |  |  | 2,296 |
Deferred tax liabilities: |  |  |  |  |  |
Intangible assets |  |  | (2,666 | ) |  |  | (1,975 | )
Operating lease right-of-use assets |  |  | (253 | ) |  |  | (319 | )
Other |  |  | — |  |  |  | (2 | )
Total deferred tax liabilities |  |  | (2,919 | ) |  |  | (2,296 | )
Net deferred tax liabilities |  | $ | — |  |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation between U.S. federal income taxes at the statutory rate and the Company’s provision for income taxes are as follows for the years ended December 31, 2022, 2021, and 2020 (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  |  | 2021 |  |  | 2020 |
Income tax benefit at federal statutory rate |  | $ | (4,905 | ) |  | $ | (19,150 | ) |  | $ | (9,408 | )
Valuation allowance |  |  | 10,900 |  |  |  | 15,422 |  |  |  | 4,007 |
Debt discount and interest limitation |  |  | (9,293 | ) |  |  | 8,954 |  |  |  | (806 | )
Compensation expense |  |  | 2,469 |  |  |  | 224 |  |  |  | 166 |
Acquisition related charges |  |  | 992 |  |  |  | 75 |  |  |  | 63 |
Prior year true-up and carryback |  |  | (713 | ) |  |  | (3,968 | ) |  |  | 6,955 |
State, net of federal tax benefit |  |  | (174 | ) |  |  | (2,545 | ) |  |  | (1,164 | )
Income tax credits and incentives |  |  | — |  |  |  | — |  |  |  | (101 | )
Other |  |  | 728 |  |  |  | 993 |  |  |  | 235 |
Income tax benefit |  | $ | 4 |  |  | $ | 5 |  |  | $ | (53 | )
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax expense (benefits) is as follows for the years ended December 31, 2022, 2021, and 2020 (in thousands):
|  | 2022 |  |  | 2021 |  |  | 2020 |
Beginning balance |  | $ | 408 |  |  | $ | 406 |  |  | $ | 385 |
Increase related to prior year tax positions |  |  | — |  |  |  | 2 |  |  |  | — |
Decrease related to prior year tax positions |  |  | — |  |  |  | — |  |  |  | (4 | )
Increase related to current year tax positions |  |  | — |  |  |  | — |  |  |  | 25 |
Ending balance |  | $ | 408 |  |  | $ | 408 |  |  | $ | 406 |

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