Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income Taxes

The components of the (provision) benefit for income taxes consist of the following:

	Years Ended December 31,
	2023			2022
Current tax (provision) benefit:
Federal	$	-		$	-
State and local		(88	)		(77	)
Total current tax (provision) benefit		(88	)		(77	)
Deferred tax (provision) benefit:
Federal		(57	)		985
State and local		(77	)		155
Total deferred tax (provision) benefit		(134	)		1,140
Total income tax (provision) benefit	$	(222	)	$	1,063

Schedule of Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:

	As of December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	52,353		$	51,023
Interest limitation carryforward		10,028			5,444
Tax credit carryforwards		264			264
Allowance for doubtful accounts		388			757
Accrued expenses and other		891			1,340
Lease termination		1,017			1,869
Liquidated damages		794			1,717
Unearned revenue		5,148			3,744
Stock-based compensation		7,229			6,931
Operating lease liability		58			118
Depreciation and amortization		4,146			3,706
Deferred tax assets		82,316			76,913
Valuation allowance		(76,367	)		(65,406	)
Total deferred tax assets		5,949			11,507
Deferred tax liabilities:
Acquisition-related intangibles		(6,548	)		(11,972	)
Total deferred tax liabilities		(6,548	)		(11,972	)
Net deferred tax liabilities	$	(599	)	$	(465	)

Schedule of Tax Benefit and Effective Income Tax

The provision (benefit) for income taxes on the statements of operations differs from the amount computed by applying the statutory federal income tax rate to loss before the benefit for income taxes, as follows:

	Years Ended December 31,
	2023						2022
	Amount			Percent			Amount			Percent
Federal benefit expected at statutory rate	$	(11,626	)		21.0	%	$	(14,375	)		21.0	%
State and local taxes, net of federal benefit		(2,526	)		4.6	%		(3,429	)		5.0	%
Stock-based compensation		3,472			-6.3	%		3,894			-5.7	%
Unearned revenue		(562	)		1.0	%		(696	)		1.0	%
Interest expense		62			-0.1	%		56			-0.1	%
Gain upon debt extinguishment		-			0.0	%		(760	)		0.0	%
Other differences, net		678			-1.2	%		(997	)		1.6	%
Valuation allowance		10,961			-19.8	%		14,959			-21.9	%
Other permanent differences		(237	)		0.4	%		285			-0.4	%
Income tax provision (benefit) and effective income tax rate	$	222			-0.4	%		(1,063	)		1.6	%