Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Deferred tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2022		2021
Deferred Tax Assets:
Net operating loss	$	23,719	$	23,333
Research and development and other tax credits	8,384		6,297
Interest limitation carry forward	4,898		3,970
Accrued expenses	3,501		3,385
Capitalized research and development expenditures	3,586		—
Share-based compensation	3,145		4,220
Allowance for doubtful accounts	1,033		601
Lease liabilities	962		1,277
Sales return and allowances	163		195
Accrued settlement costs	50		235
Other	885		1,115
Deferred Tax Liabilities:
Prepaid expenses	(1,400)		(1,337)
Right of use asset	(867)		(1,197)
Intangible assets	(351)		(263)
Property and equipment	(77)		(705)
Net Deferred Tax Assets	47,631		41,126
Less: Valuation allowance	(47,631)		(41,126)
Net Deferred Tax Assets after Valuation Allowance	$	—	$	—

Schedule of Reconciliation of the Federal Statutory Income Tax

The reconciliation of the federal statutory income tax rate of 21% to the effective rate is as follows:

	Year ended December 31,
	2022		2021		2020
Federal statutory rate	21.00	%	21.00	%	21.00	%
Tax credits	5.85	%	2.01	%	0.32	%
Employee retention credit	—	%	3.37	%	—	%
NOL carryback rate differential	—	%	—	%	10.99	%
Meals and entertainment	(0.10)	%	(1.13)	%	(0.50)	%
State taxes, net of federal benefit	(0.55)	%	4.53	%	(0.20)	%
Uncertain tax positions	(0.58)	%	0.02	%	0.24	%
Nondeductible compensation	(2.22)	%	(13.77)	%	(0.89)	%
Deferred tax adjustments	(2.89)	%	14.63	%	—	%
Share-based compensation	(4.03)	%	23.31	%	(1.24)	%
Valuation allowance	(17.59)	%	(52.70)	%	(8.14)	%
Other	0.42	%	(3.73)	%	(1.66)	%
Effective tax rate	(0.69)	%	(2.46)	%	19.92	%

Schedule of Current and Deferred Income Tax (Benefit) Expense

Current and deferred income tax (benefit) expense is as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current:
Federal	$	—	$	91	$	(12,418)
State	206		156		159
Total current	206		247		(12,259)
Deferred:
Federal	—		—		—
State	—		—		—
Total deferred	—		—		—
Total expense (benefit)	$	206	$	247	$	(12,259)

Schedule of Reconciliation of Unrecognized Tax Benefits

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands) included in other liabilities in the consolidated balance sheets:

	2022		2021		2020
Unrecognized tax benefits - January 1	$	469	$	477	$	627
Increases - tax positions in current period	98		20		—
Increases - tax positions in prior period	78		—		—
Decreases in prior year positions	—		(28)		(150)
Unrecognized tax benefits - December 31	$	645	$	469	$	477