Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Income (loss) before provision for income taxes was attributed to the following jurisdictions for the years ended December 31, 2019 and 2018:

	Years Ended December 31,
	2019		2018
	(000’s)
United States	$	(18,321)	$	(9,233)
Foreign		51		(303)
	$	(18,270)	$	(9,536)

Schedule of Components of Provision For Income Taxes

The provision for income taxes consists of the following for the years ended December 31, 2019 and 2018:

	Years Ended December 31,
	2019		2018
	(000’s)
Current:
Federal	$	—	$	—
State		41		20
Foreign		—		—
Total current expense		41		20
Deferred:
Federal		(2,125)		(1,167)
State		5		(399)
Foreign		9		(60)
Change in valuation allowance		2,132		1,626
Total deferred expense		21		—
Total provision for income taxes	$	62	$	20

Schedule of Deferred Tax Assets

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2019 and 2018 are shown below:

	December 31,
	2019		2018
Deferred tax assets:	(000’s)
Net operating loss carryforward	$	17,031	$	16,272
Research credits		—		167
Expenses recognized for granting of options and warrants		3,816		2,566
Accrued expenses and reserves		383		83
Lease liability		1,217		—
Total deferred tax assets		22,447		19,088
Valuation allowance		(21,220)		(19,088)
	$	1,227	$	—
Deferred tax liabilities:
Goodwill	$	(110)	$	—
Right-of-use assets		(1,138)		—
Total deferred tax liability		(1,248)		—
Net deferred tax liability	$	(21)	$	—

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes differs from that computed using the federal statutory rate applied to loss before provision for income taxes as follows:

	December 31,
	2019		2018
	(000’s)
Computed tax benefit at federal statutory rate	$	(3,837)	$	(2,002)
State tax, net of federal benefit		(610)		(348)
Stock compensation		1,465		472
Interest expense		286		—
Warrant inducement and repricing costs		—		189
Permanent differences and other		(126)		58
Contingencies		753		24
Valuation allowance		2,131		1,627
	$	62	$	20

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns

A reconciliation of the beginning and ending amounts of unrecognized tax positions are as follows (in thousands):

	December 31,
	2019		2018
Unrecognized tax positions, beginning of period	$	48	$	24
Gross increase – current period tax positions		239		27
Gross decrease – prior period tax positions		—		(2)
Gross increase – prior period tax positions		676		(1)
Expiration of statute of limitations		—		—
Unrecognized tax positions, end of period	$	963	$	48