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Income Taxes - Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Income Taxes |  |
Deferred revenue | $ 11 | $ 9
Basis difference in intangible assets | 6,604 | 1,319
Inventory reserve | 2,258 | 2,377
Net operating loss carryforwards | 3,075 | 7,121
Research and development tax credits | 48 | 1,579
Accrued expenses | 120 | 43
Stock-based compensation | 215 | 308
Allowance for sales returns and doubtful accounts | 81 | 83
Difference in property and equipment basis | (83) | (124)
Convertible debt | (110) | (112)
Capitalized research expenditure | 922 | 0
Other | 364 | 581
Total net deferred income tax asset | 13,505 | 13,184
Less: Valuation allowance | (13,505) | (13,184)
Net deferred income tax asset (liability) | $ 0 | $ 0

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