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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Loss from Continuing Operations Before Provision for Income Taxes

The components of loss from continuing operations before provision for income taxes consist of the following (in thousands):

		Years Ended December 31,
(In Thousands)		2020				2021
United States		$	(38,891	)		$	(1,173	)
Foreign			(5,044	)			(2,985	)
Loss from continuing operations before provision for income taxes		$	(43,935	)		$	(4,158	)

Provision for Income Taxes

The provision for income taxes for the Company’s continuing operations consists of the following (in thousands):

		Years Ended December 31,
(In Thousands)		2020			2021
Current federal provision
State		$	21		$	204
Deferred provision (benefit)
Federal			(901	)		20
State			(153	)		106
Foreign			(884	)		(98	)
Total income tax expense (benefit)		$	(1,917	)	$	232

Computation of Income Tax Benefit from Continuing Operations Using Federal Statutory Rate

The Company’s income tax benefit from continuing operations differed from the amounts computed by applying the U.S. federal statutory rate to loss before provision for income taxes as a result of the following:

	Years Ended December 31,
(In Thousands)	2020			2021
Income tax benefit at U.S. statutory rate	$	(9,226	)	$	(873	)
State taxes, net of valuation allowance		(103	)		(448	)
Stock-based compensation (1)		154			434
Valuation allowance		7,427			3,334
Foreign tax differential		(1,124	)		(747	)
Tax credits		(368	)		(544	)
Impairment		1,533			—
Acquisition/accretion benefits		(250	)		(1	)
Gain on CARES Act loan		—			(1,089	)
Meals and entertainment		1			68
Other expenses		39			98
Total income tax expense (benefit)	$	(1,917	)	$	232

(1) Includes non-deductible stock-based compensation and excess tax benefits and shortfalls from stock-based compensation.

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below and reflects the 21% U.S. federal statutory rate for 2020 and 2021 (in thousands):

		Years Ended December 31,
(In Thousands)		2020			2021
Deferred tax assets:
Accrued liabilities not currently deductible		$	651		$	476
Intangible assets- excess of financial statement    over tax amortization			982			5,985
Goodwill recognized on financial statements in    excess of tax amortization			(18	)		—
Stock-based compensation			2,524			2,405
Federal net operating and capital losses			21,531			35,052
State, local and foreign net operating and capital loss carryforwards			12,325			3,353
Research & experimental tax and other credit carryforwards			4,640			5,184
Lease liability			1,250			866
Other			735			547
Gross deferred tax assets			44,620			53,868
Valuation allowance			(43,314	)		(53,066	)
Net deferred tax assets		$	1,306		$	802
Deferred tax liabilities:
Intangible assets-excess of tax over    financial statement amortization			(532	)		(393	)
Right-of-use lease asset			(930	)		(595	)
Net deferred tax liabilities		$	(156	)	$	(186	)

Summary of Activity Related to Tax Contingencies Recorded As an Offset to Deferred Tax Assets

The following table summarizes activity related to tax contingencies from January 1, 2020 to December 31, 2021 which are recorded as an offset to deferred tax assets (in thousands):

(In Thousands)
Gross tax contingencies—January 1, 2020		$	1,268
Gross increases to tax positions associated with prior    periods			—
Gross increases to current period tax positions			97
Gross decreases to tax positions associated with prior    periods			—
Settlements			—
Lapse of statute of limitations			—
Gross tax contingencies—December 31, 2020			1,365
Gross increases to tax positions associated with prior    periods			—
Gross increases to current period tax positions			72
Gross decreases to tax positions associated with prior    periods			(55	)
Settlements			—
Lapse of statute of limitations			—
Gross tax contingencies—December 31, 2021		$	1,382

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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 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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