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Income Taxes - Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Income Taxes |  |
Deferred revenue | $ 3 | $ 11
Basis difference in intangible assets | 6,080 | 6,604
Inventory reserve | 880 | 2,258
Net operating loss carryforwards | 4,730 | 3,075
Research and development tax credits | 115 | 48
Accrued expenses | 108 | 120
Stock-based compensation | 210 | 215
Allowance for sales returns and doubtful accounts | 81 | 81
Difference in property and equipment basis | (108) | (83)
Convertible debt | (110) | (110)
Capitalized research expenditure | 1,507 | 922
Other | 337 | 364
Total net deferred income tax asset | 13,833 | 13,505
Less: Valuation allowance | (13,833) | (13,505)
Net deferred income tax asset (liability) | $ 0 | $ 0

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