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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of (Loss) Income before Provision for Income Taxes | Loss before provision for income taxes was generated from the following sources (in thousands):
| Year Ended December 31,
| 2022 |  | 2021
Domestic | $ | (29,539) |  |  | $ | (31,301) |
Foreign | 486 |  |  | 473 |
Total loss before provision for income taxes | $ | (29,053) |  |  | $ | (30,828) |
Summary of Income Tax Expense (Benefit) | A summary of the income tax expense is as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021
Current: |  |  |
Federal | $ | — |  |  | $ | — |
State | 8 |  |  | 5 |
Foreign | 157 |  |  | 152 |
Total current | 165 |  |  | 157 |
Deferred: |  |  |
Federal | 24 |  |  | 24 |
State | 37 |  |  | 35 |
Foreign | — |  |  | (1) |
Total deferred | 61 |  |  | 58 |
Total income tax expense | $ | 226 |  |  | $ | 215 |
Federal Statutory Rate to Loss Before Income Taxes | A reconciliation of the provision for income taxes to the amount of income tax expense that would result from applying the federal statutory rate to the loss before income taxes is as follows:
| Year Ended December 31,
| 2022 |  | 2021
Federal statutory rate | 21.0 | % |  | 21.0 | %
State tax, net of federal benefit | 4.1 |  |  | 4.3 |
Equity compensation | (1.5) |  |  | 0.4 |
International tax items | (3.9) |  |  | 0.1 |
Foreign taxes | (0.5) |  |  | (0.5) |
State NOL true-up | (1.2) |  |  | 1.2 |
Miscellaneous | 1.8 |  |  | (0.4) |
Effect of change in rate | 0.7 |  |  | 0.8 |
Change in valuation allowance | (21.1) |  |  | (27.6) |
| (0.8) | % |  | (0.7) | %
Components of Deferred Tax Assets and Liabilities | The major components of the Company’s deferred tax assets and liabilities are as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021
Deferred income tax assets |  |  |
Net operating loss carry forwards | $ | 48,317 |  |  | $ | 47,204 |
Research and development expenses | 5,100 |  |  | — |
Intangibles | 4,907 |  |  | 6,259 |
Credit carry forwards | 3,028 |  |  | 3,027 |
Nondeductible accruals | 453 |  |  | 532 |
163j Limitation | 333 |  |  | — |
Fixed assets | 289 |  |  | 84 |
Equity-based compensation | 188 |  |  | 208 |
Deferred rent | 15 |  |  | 33 |
Other | 3 |  |  | 7 |
Total deferred income taxes - net | 62,633 |  |  | 57,354 |
Deferred income tax liabilities |  |  |
Prepaid expenses | (92) |  |  | (80) |
Unrealized translation gain/loss | (21) |  |  | (45) |
Total deferred income liabilities- net | (113) |  |  | (125) |
Valuation allowance | (62,698) |  |  | (57,346) |
Net deferred income tax liabilities | $ | (178) |  |  | $ | (117) |
Gross Unrecognized Tax Benefits Changes in Balances | The Company’s gross unrecognized tax benefits as of December 31, 2022 and 2021 and the changes in those balances are as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021
Beginning balance | $ | 412 |  |  | $ | 428 |
Other | — |  |  | (16) |
Gross unrecognized tax benefits, ending balance | $ | 412 |  |  | $ | 412 |

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