Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components of Pretax Income (Loss)

The components of the pretax income (loss) are presented in the following table (in thousands):

	Year Ended December 31,
	2022			2021			2020
U.S. Domestic	$	(146,627	)	$	(127,943	)	$	(78,849	)
Foreign		(5,382	)		(16,219	)		—
Net loss before taxes	$	(152,009	)	$	(144,162	)	$	(78,849	)

Components of Provision for Income Taxes

The components of the provision for income taxes are presented in the following table (in thousands):

	Year Ended December 31,
	2022			2021			2020
Current income tax provision:
Federal	$	(764	)	$	123		$	—
State		(140	)		166			100
Foreign		301			66			35
Total current		(603	)		355			135
Deferred income tax provision:
Federal		583			(159	)		(2	)
State		160			(32	)		12
Total deferred		743			(191	)		10
Total income tax provision	$	140		$	164		$	145

Schedule of Effective Income Tax Rate Reconciliation

he provision for income taxes differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate to pretax loss as a result of the following differences:

	December 31,
	2022			2021			2020
Federal statutory rate		21.00	%		21.00	%		21.00	%
Adjustments for tax effects of:
State taxes, net		0.03			(0.07	)		(0.11	)
Stock-based compensation		(1.79	)		(0.48	)		(0.93	)
Rate differential		0.43			0.43			0.00
Foreign taxes		(0.05	)		(0.05	)		(0.04	)
Other permanent adjustments		0.21			0.08			(1.70	)
Federal uncertain tax positions		0.03			(0.08	)		0.00
Expiration of tax attribute		(1.60	)		0.00			0.00
Other		0.59			(0.13	)		(0.15	)
Valuation allowance		(18.94	)		(20.81	)		(18.25	)
Effective income tax rate		(0.09	)%		(0.11	)%		(0.18	)%

Significant Components of Company's Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2022 and 2021 are as follows (in thousands):

	December 31,
	2022			2021
Deferred tax assets:
Net operating losses	$	146,464		$	131,734
Interest		12,979			11,095
Capitalized research and development expenses		12,062			—
Inventory		11,298			8,784
Lease liability		7,975			6,216
Stock-based compensation		5,786			4,318
Accruals and reserves		4,292			7,145
Legal settlement		2,302			1,998
Income tax credit carryforwards		1,566			1,574
Total deferred tax assets		204,724			172,864
Valuation allowance		(162,314	)		(127,209	)
Total deferred tax assets, net of valuation allowance		42,410			45,655
Deferred tax liabilities:
Property and equipment		(19,610	)		(18,404	)
Goodwill and intangibles		(15,518	)		(18,439	)
Right-of-use assets		(7,250	)		(6,256	)
Total deferred tax liabilities		(42,378	)		(43,099	)
Net deferred tax assets	$	32		$	2,556

Summary of Changes to Unrecognized Tax Benefits

The following table summarizes the changes to unrecognized tax benefits (in thousands):

	Year ended December 31,
	2022			2021		2020
Unrecognized tax benefit at the beginning of the year	$	15,165		$	2,452	$	2,452
Increases in tax positions for current year relating to    acquisitions		—			12,713		—
Decreases in tax positions for prior years		(8,929	)		—		—
Increases in tax positions for current year relating to ongoing operations		173			—		—
Decreases in tax positions as a result of a lapse of statute of limitations		(330	)		—		—
Unrecognized tax benefits at the end of the year	$	6,079		$	15,165	$	2,452