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Income Taxes (Tables)

12 Months Ended

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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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 the change in unrecognized tax benefits.

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