Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

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,
	2020			2019
U.S. Domestic	$	(78,849	)	$	(57,141	)
Foreign		—			(100	)
Pretax loss from operations	$	(78,849	)	$	(57,241	)

Components of Provision (Benefit) for Income Taxes from Continuing Operations

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

	Year Ended December 31,
	2020			2019
Current income tax provision:
Federal	$	—		$	—
State		100			207
Foreign		35			—
Total current		135			207
Deferred income tax (benefit) provision:
Federal		(2	)		(195	)
State		12			(251	)
Total deferred		10			(446	)
Total income tax provision (benefit)	$	145		$	(239	)

Schedule of Effective Income Tax Rate Reconciliation

The 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 from continuing operations as a result of the following differences:

	December 31,
	2020			2019
Federal statutory rate		21.00	%		21.00	%
Adjustments for tax effects of:
State taxes, net		(0.11	)%		0.12	%
Stock-based compensation		(0.93	)%		0.26	%
R&D credit expiration		-	%		(5.96	)%
Foreign taxes		(0.04	)%		-	%
Other permanent adjustments		(1.70	)%		(0.42	)%
Foreign partnership liquidation		-	%		19.19	%
Federal uncertain tax positions		-	%		3.25	%
NOL expiration		-	%		(3.01	)%
Other		(0.15	)%		1.16	%
Valuation allowance		(18.25	)%		(35.09	)%
Effective income tax rate		(0.18	)%		0.50	%

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, 2020 and 2019 are as follows (in thousands):

	December 31,
	2020			2019
Deferred tax assets:
Accruals and reserves	$	3,665		$	2,730
Income tax credit carryforwards		1,582			1,591
Interest		8,193			4,095
Inventory		8,117			8,625
Legal settlement		2,875			3,789
Net operating losses		70,220			53,592
Stock-based compensation		2,464			2,256
Total deferred tax assets		97,116			76,678
Valuation allowance		(87,489	)		(71,159	)
Total deferred tax assets, net of valuation allowance		9,627			5,519
Deferred tax liabilities:
Property and equipment		(7,094	)		(3,117	)
Goodwill and intangibles		(2,483	)		(2,344	)
Total deferred tax liabilities		(9,577	)		(5,461	)
Net deferred tax assets	$	50		$	58

Summary of Changes to Unrecognized Tax Benefits

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

	Year ended December 31,
	2020		2019
Unrecognized tax benefit at the beginning of the year	$	2,452	$	4,334
Reductions as a result of lapse of applicable statute    of limitations		—		(1,882	)
Unrecognized tax benefits at the end of the year	$	2,452	$	2,452