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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of the income tax expense (benefit) for continuing operations are as follows (in thousands):
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Current expense (benefit): |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 17 |  |  |  | 14 |  |  |  | 5 |
|  |  | 17 |  |  |  | 14 |  |  |  | 5 |
Deferred expense (benefit): |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (6,756 | ) |  |  | (3,662 | ) |  |  | (2,779 | )
State |  |  | (569 | ) |  |  | (2,523 | ) |  |  | 3,336 |
|  |  | (7,325 | ) |  |  | (6,185 | ) |  |  | 557 |
Income tax expense (benefit) |  | $ | (7,308 | ) |  | $ | (6,171 | ) |  | $ | 562 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of income tax expense (benefit) from continuing operations to the amount computed by applying the statutory federal income tax rate to the net loss from continuing operations is summarized as follows (in thousands):
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Tax at federal statutory rate |  | $ | (7,214 | ) |  | $ | (4,983 | ) |  | $ | (2,736 | )
State, net of federal benefit |  |  | (350 | ) |  |  | (188 | ) |  |  | (207 | )
Contingent liabilities |  |  | (168 | ) |  |  | (12 | ) |  |  | (172 | )
Share-based compensation |  |  | 1,143 |  |  |  | 1,253 |  |  |  | 847 |
Research and development credits |  |  | (1,064 | ) |  |  | (573 | ) |  |  | — |
Change in uncertain tax positions |  |  | 119 |  |  |  | (6 | ) |  |  | — |
State tax rate change |  |  | 37 |  |  |  | (1,596 | ) |  |  | 2,840 |
Change in valuation allowance |  |  | 228 |  |  |  | — |  |  |  | — |
Other |  |  | (39 | ) |  |  | (66 | ) |  |  | (10 | )
|  | $ | (7,308 | ) |  | $ | (6,171 | ) |  | $ | 562 |
Schedule of Deferred Tax Assets and Liabilities | We offset all deferred tax assets and liabilities by jurisdiction, as well as any related valuation allowance, and present them on our consolidated balance sheet as a non-current deferred income tax asset or liability (as applicable). Deferred tax assets (liabilities) are comprised of the following:
|  | December 31, |
|  | 2021 |  |  | 2020 |
Deferred assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 6,618 |  |  | $ | 4,492 |
Research credit carryforwards |  |  | 2,803 |  |  |  | 1,991 |
Stock compensation |  |  | 1,703 |  |  |  | 1,373 |
Deferred revenue |  |  | 1,768 |  |  |  | 772 |
Operating lease liabilities |  |  | 3,088 |  |  |  | 577 |
Other |  |  | 1,488 |  |  |  | 1,015 |
Valuation allowance for deferred tax assets |  |  | (526 | ) |  |  | (403 | )
Net deferred tax assets |  | $ | 16,942 |  |  | $ | 9,817 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Identified intangibles |  |  | (35,114 | ) |  |  | (37,479 | )
Operating lease assets |  |  | (2,973 | ) |  |  | (560 | )
Other |  |  | (817 | ) |  |  | (703 | )
Net deferred tax liabilities |  | $ | (38,904 | ) |  | $ | (38,742 | )
Deferred income taxes, net |  | $ | (21,962 | ) |  | $ | (28,925 | )
Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward | A reconciliation of the amount of unrecognized tax benefits at December 31, 2021, 2020 and 2019 is as follows (in thousands):
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Balance at beginning of year |  | $ | 766 |  |  | $ | 589 |  |  | $ | 556 |
Additions based on tax positions related to the current year |  |  | 128 |  |  |  | 94 |  |  |  | — |
Additions for tax positions of prior years |  |  | — |  |  |  | 87 |  |  |  | 33 |
Reductions for tax positions in prior years |  |  | — |  |  |  | (4 | ) |  |  | — |
Balance at end of year |  | $ | 894 |  |  | $ | 766 |  |  | $ | 589 |

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