Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Income Tax Expense (Benefit)

Income (loss) before income tax (benefit) expense consists of the following:

	Years ended December 31,
	2021		2020		2019
Domestic	$	(13,202)	$	(33,991)	$	(40,963)
Foreign	4,641		3,218		(20,051)
(Loss) Income before income taxes	$	(8,561)	$	(30,773)	$	(61,014)

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax expense (benefit) for income taxes are as follows:

	Years ended December 31,
	2021		2020		2019
Current:
Federal	$	211	$	(3,557)	$	3,215
State	114		169		400
Foreign	6,372		(2,032)		3,809
Current income tax expense (benefit)	6,697		(5,420)		7,424
Deferred:
Federal	15,464		(2,886)		(7,630)
State	6,418		(2,937)		(1,667)
Foreign	2,824		(20,159)		3,006
Deferred income tax expense (benefit)	24,706		(25,982)		(6,291)
Income tax expense (benefit)	$	31,403	$	(31,402)	$	1,133

Reconciliation of Income Tax Expense (Benefit)

Reconciliations of the income tax expense at the U.S. federal statutory income tax rate compared to our actual income tax expense (benefit) are summarized below:

	Years ended December 31,
	2021		2020		2019
Tax expense at statutory rate	$	(1,798)	$	(6,462)	$	(12,812)
State income taxes, net of federal benefit	106		(1,400)		(1,564)
Foreign tax rate difference	303		1,999		(1,954)
Change in valuation allowance	26,475		(3,736)		8,485
Impact of intra-entity IP transfers	231		(19,227)		—
Prepaid tax on intercompany profit	3,390		—		—
Impact of permanent differences of non-deductible cost	1,658		(602)		1,550
Withholding/other foreign taxes	838		—		—
Research and development credit	(737)		(662)		(753)
Global intangible low-taxed income (“GILTI”)	763		—		1,795
Foreign currency gain/loss	594		—		—
Provision to return adjustments & deferred adjustments	313		(572)		356
Change in enacted tax rates	(306)		(1,138)		359
Equity based compensation	(245)		(42)		(25)
Uncertain tax positions	(185)		—		—
Intangible & goodwill impairment	—		—		4,999
Other	3		440		697
Income tax expense (benefit)	$	31,403	$	(31,402)	$	1,133

Schedule of Components of Net Deferred Income Tax Assets and Liabilities

The components of our net deferred income tax assets and liabilities are as follows:

	As of December 31,
	2021		2020
Net deferred income tax asset - Non-current
Warranty cost	$	305	$	310
Inventory reserve	2,287		5,234
Unearned service revenue	9,913		11,607
Employee stock options	3,282		3,271
Tax credits	3,688		2,828
Loss carryforwards	18,487		8,530
Depreciation	1,295		1,419
Other, net	1,402		735
Intangibles & goodwill	14,400		19,295
Lease liability	4,749		6,986
Total deferred tax assets	59,808		60,215
Valuation allowance	(35,148)		(6,916)
Total deferred tax assets net of valuation allowance	24,660		53,299
Net deferred income tax liability - Non-current
Operating lease right-of-use asset	(4,441)		(6,636)
Total deferred tax liabilities	(4,441)		(6,636)
Net deferred tax assets	$	20,219	$	46,663

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Years ended December 31,
	2021		2020		2019
Balance at January 1	$	1,873	$	1,924	$	324
Additions based on tax positions related to the current year	53		273		314
Additions for tax positions of prior years	—		—		1,675
Lapse of statute of limitations	(262)		(324)		(389)
Balance at December 31	$	1,664	$	1,873	$	1,924

Summary of Income Tax Examinations

The table below summarizes the open tax years and ongoing tax examinations in major jurisdictions as of December 31, 2021.

Jurisdiction	Open Years	Examination in Process
United States - Federal Income Tax	2018-2021	N/A
United States - various states	2017-2021	N/A
Germany	2013-2021	2013-2014
Switzerland	2019-2021	N/A
Singapore	2017-2021	N/A