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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Provision for Income Taxes Based on Loss from Operations | The provision (benefit) for income taxes is based on loss from operations before provision for income taxes and noncontrolling interests as follows ($ in thousands):
| Years Ended December 31,
Pre-tax book income | 2021 |  | 2020 |  |
United States | $ | (28,974) |  |  | $ | (19,013) |  |  |
| $ | (28,974) |  |  | $ | (19,013) |  |  |
Schedule of Benefit from Income Taxes | The provision (benefit) from income taxes was as follows ($ in thousands):
|  | Years Ended December 31, |  |
|  | 2021 |  | 2020 |  |
Current |  |  |  |  |  |
U.S. Federal |  | $ | — |  |  | $ | — |  |  |
State and local |  | — |  |  | — |  |  |
|  | $ | — |  |  | $ | — |  |  |
Deferred |  |  |  |  |  |
U.S. Federal |  | $ | — |  |  | $ | — |  |  |
State and local |  | (1,508) |  |  | (10,872) |  |  |
|  | $ | (1,508) |  |  | $ | (10,872) |  |  |
Total |  |  |  |  |  |
U.S. Federal |  | $ | — |  |  | $ | — |  |  |
State and local |  | (1,508) |  |  | (10,872) |  |  |
|  | $ | (1,508) |  |  | $ | (10,872) |  |  |
Schedule of Reconciliation of Effective Income Taxes | The provision (benefit) for income taxes is determined by applying the U.S. Federal statutory rate of 21% to income before income taxes, and the components are set forth below ($ in thousands):
|  | Years Ended December 31, |  |
|  | 2021 |  | 2020 |  |
U.S. Federal benefit at statutory rate |  | $ | (6,085) |  |  | $ | (3,993) |  |  |
Permanent non deductible expenses for U.S. taxes |  | 320 |  |  | 5 |  |  |
Change in state deferred |  | 622 |  |  | 5,122 |  |  |
Return to actual |  | 2,277 |  |  | — |  |  |
Other true ups |  | 1,407 |  |  | 387 |  |  |
Section 382 NOL Limitation |  | 35,438 |  |  | — |  |  |
Sale of New Jersey State NOLs |  | (1,508) |  |  | (10,872) |  |  |
Valuation allowance for deferred tax assets |  | (33,979) |  |  | (1,521) |  |  |
Tax provision (benefit) |  | $ | (1,508) |  |  | $ | (10,872) |  |  |
Schedule of Components Deferred Income Taxes | Deferred income taxes at December 31, 2021 and 2020 consist of the following ($ in thousands):
|  | December 31,
|  | 2021 |  | 2020
Deferred Tax Assets: |  |  |  |
Accumulated net operating losses (tax effected) |  | $ | 36,281 |  |  | $ | 68,286 |
Right of use liability |  | 201 |  |  | 176 |
Share-based compensation |  | 3,086 |  |  | 5,025 |
Intangibles |  | 97 |  |  | 131 |
Accumulated depreciation |  | 26 |  |  | 19 |
Accrued payroll |  | 176 |  |  | 167 |
Other |  | 526 |  |  | 526 |
Deferred tax assets |  | 40,393 |  |  | 74,330 |
Deferred Tax Liabilities: |  |  |  |
Right of use asset |  | $ | (204) |  |  | $ | (161) |
Deferred tax liabilities |  | (204) |  |  | (161) |
|  | 40,189 |  |  | 74,169 |
Valuation allowance |  | (40,189) |  |  | (74,169) |
Net deferred tax asset |  | $ | — |  |  | $ | — |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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