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Income Taxes (Tables)

12 Months Ended

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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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.

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-Name Accounting Standards Codification
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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.

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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.

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Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

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