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Organization and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract] |
Summary of Revision of Previously Issued Financial Statements | A summary of the adjustments to previously issued 2020 Financial Statements to correct the error in accounting for employee earned vacation, as well as certain other known immaterial errors, is as follows (in thousands): Balance Sheet as of December 31, 2020
|  | As Previously Reported (1) |  |  | Corrections |  |  | As Adjusted Prior to Recast |  |  | Recast (2) |  |  | As Adjusted |
Prepaid expenses and other assets (3) |  | $ | 2,815 |  |  | $ | 5,395 |  |  | $ | 8,210 |  |  | $ | (270 | ) |  | $ | 7,940 |
Total current assets (3) |  |  | 147,362 |  |  |  | 5,395 |  |  |  | 152,757 |  |  |  | — |  |  |  | 152,757 |
Total assets (3) |  |  | 231,343 |  |  |  | 5,395 |  |  |  | 236,738 |  |  |  | — |  |  |  | 236,738 |
Accrued expenses and other liabilities (3) |  |  | 7,670 |  |  |  | 7,281 |  |  |  | 14,951 |  |  |  | (1,188 | ) |  |  | 13,763 |
Current liabilities of discontinued operations (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 63,807 |  |  |  | 63,807 |
Total current liabilities (3) |  |  | 98,412 |  |  |  | 7,281 |  |  |  | 105,693 |  |  |  | — |  |  |  | 105,693 |
Total liabilities (3) |  |  | 104,981 |  |  |  | 7,281 |  |  |  | 112,262 |  |  |  | — |  |  |  | 112,262 |
Retained earnings |  |  | 11,067 |  |  |  | (1,886 | ) |  |  | 9,181 |  |  |  | — |  |  |  | 9,181 |
Total shareholders' equity |  |  | 126,362 |  |  |  | (1,886 | ) |  |  | 124,476 |  |  |  | — |  |  |  | 124,476 |
Total liabilities and shareholders’ equity (3) |  |  | 231,343 |  |  |  | 5,395 |  |  |  | 236,738 |  |  |  | — |  |  |  | 236,738 |
Statement of Operations for the year ended December 31, 2020
|  | As Previously Reported (1) |  |  | Corrections |  |  | As Adjusted Prior to Recast |  |  | Recast (2) |  |  | As Adjusted |
Cost of revenue |  | $ | 268,710 |  |  | $ | (242 | ) |  | $ | 268,468 |  |  | $ | (142,872 | ) |  | $ | 125,596 |
Gross loss |  |  | (17,751 | ) |  |  | 242 |  |  |  | (17,509 | ) |  |  | 9,642 |  |  |  | (7,867 | )
General and administrative expense |  |  | 13,858 |  |  |  | 293 |  |  |  | 14,151 |  |  |  | (1,426 | ) |  |  | 12,725 |
Operating loss |  |  | (27,159 | ) |  |  | (51 | ) |  |  | (27,210 | ) |  |  | 13,307 |  |  |  | (13,903 | )
Loss before income taxes |  |  | (27,427 | ) |  |  | (51 | ) |  |  | (27,478 | ) |  |  | 13,307 |  |  |  | (14,171 | )
Net loss |  |  | (27,375 | ) |  |  | (51 | ) |  |  | (27,426 | ) |  |  | — |  |  |  | (27,426 | )
Statement of Cash Flows for the year ended December 31, 2020
|  | As Previously Reported (1) |  |  | Corrections |  |  | As Adjusted (5) |
Net loss |  | $ | (27,375 | ) |  | $ | (51 | ) |  | $ | (27,426 | )
Accrued expenses and other current liabilities |  |  | (2,427 | ) |  |  | 51 |  |  |  | (2,376 | )
| (1) | Represents amounts as reported in our previously issued 2020 Financial Statements which do not reflect discontinued operations presentation.
| (2) | Reflects adjustments to recast previously issued 2020 Financial Statement amounts on a discontinued operations basis.
| (3) | The error corrections include a $5.4 million increase to prepaid expenses and other assets, and corresponding increase to accrued expenses and other liabilities, to reflect the “gross up” of insurance recoveries and associated workers’ compensation obligations as discussed further above.
| (4) | Recast amount includes $0.2 million associated with the earned vacation liability error correction that is reflected within discontinued operations.
| (5) | Discontinued operations are not presented separately on our Statement of Cash Flows.

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 + Details
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