Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The tax effect of temporary differences between the tax bases of assets and liabilities and their financial reporting amounts that give rise to the deferred tax assets and deferred tax liabilities as of December 31, 2022 and 2021 are as follows:

	December 31,
	2022		2021
Deferred tax assets:
Accounts receivable	$	177	$	149
Inventory	449		100
Accrued expenses	1,063		309
NOL carryforwards	32,197		28,722
Interest limitation imposed by the TJCA	10,667		9,022
Stock Compensation	5,813		5,003
Other	2,408		2,122
Sale of Future Revenue	17,139		16,595
Property and equipment	2,576		2,566
Orphan Drug and R&D Tax Credits	5,625		5,490
Accrued debt fees	697		726
Intangible assets	1,731		2,547
Section 174 R&D Capitalization	3,770		—
	84,312		73,351
Deferred tax liabilities:
481(a) adjustment	—		(14)
Prepaid expenses	(524)		(807)
	(524)		(821)
Valuation Allowance	(83,788)		(72,530)
Net deferred tax asset/(liability)	$	—	$	—

Schedule of Income Tax Benefit Reconciliation

A reconciliation of income tax benefit and the amount computed by applying the statutory federal income tax rates of 21% to loss before taxes for the year ended December 31, 2022 and 2021, respectively, as follows:

	Year Ended December 31,
	2022		2021
Income taxes at statutory rate	21.00	%	21.00	%
Increase (decrease) resulting from:
State income tax	4.23		5.28
Permanent differences	(0.20)		(0.15)
Research & development credit	0.20		0.12
Return to provision	0.11		(0.63)
Valuation allowance	(20.69)		(22.37)
State rate change	(4.67)		(2.63)
Other	—		(0.74)
Effective tax rate	(0.02)	%	(0.12)	%