Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Taxes

Schedule of components of the income tax (benefit) provision

	2020
	(as restated)		2019
Current:
Federal	$	—	$	—
State		71		67
Total current		71		67
Deferred
Federal		(1,433)		21
State		(327)		8
Total deferred		(1,760)		29
Provision for income taxes	$	(1,689)	$	96

Schedule of significant deferred tax assets and deferred tax liabilities

	December 31,
	2020		December 31,
	(as restated)		2019
Deferred tax assets
Accrued expenses	$	1,114	$	1,124
Stock compensation		2,469		1,219
Deferred revenue		2,036		2,066
Property and equipment		229		176
Intangibles		452		826
Goodwill		1,444		1,391
Other		8		8
Net operating losses		50,119		40,815
Disallowed interest		6,385		2,159
Valuation allowance		(63,317)		(48,499)
Total deferred tax assets		939		1,285
Deferred tax liabilities
Internally developed software		(943)		(1,319)
Total deferred tax liabilities		(943)		(1,319)
Net deferred tax assets (liabilities)	$	(4)	$	(34)

Schedule of reconciliation of the income tax (benefit) provision

	2020
	(as restated)		2019
Tax computed at federal statutory rate	$	(11,702)	$	(21,677)
State tax, net of federal tax benefit		(2,097)		(1,475)
Other		803		515
Loss on disposition		—		1,049
Compensation		(972)		6,507
Debt transactions		(824)		2,145
Enacted tax rate changes		(159)		(119)
Return to provision		(502)		(991)
Valuation allowance		13,764		14,142
Total provision (benefit) for income taxes	$	(1,689)	$	96