Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The tax effect of temporary differences between the tax bases of assets and liabilities and their financial reporting amounts that give rise to the deferred tax assets and deferred tax liabilities as of December 31, 2021 and 2020 are as follows:

	December 31,
	2021		2020
Deferred tax assets:
Accounts receivable	$	149	$	112
Inventory	100		4
Accrued expenses	309		353
NOL carryforwards	28,722		22,569
Interest limitation imposed by the TJCA	9,022		7,235
Stock Compensation	5,003		4,051
Other	2,122		1,229
Sale of Future Revenue	16,595		14,444
Property and equipment	2,566		2,380
Orphan Drug and R&D Tax Credits	5,490		5,851
Accrued debt fees	726		—
Intangible assets	2,547		—
	73,351		58,228
Deferred tax liabilities:
Intangible assets	—		(551)
481(a) adjustment	(14)		—
Prepaid expenses	(807)		(908)
	(821)		(1,459)
Valuation Allowance	(72,530)		(56,769)
Net deferred tax asset/(liability)	$	—	$	—

Schedule of Income Tax Benefit Reconciliation

A reconciliation of income tax benefit and the amount computed by applying the statutory federal income tax rates of 21% to loss before taxes for the year ended December 31, 2021 and 2020, respectively, as follows:

	Year Ended December 31,
	2021		2020
Income taxes at statutory rate	21.00	%	21.00	%
Increase (decrease) resulting from:
State income tax	5.28		6.81
Permanent differences	(0.15)		(0.12)
Research & development credit	0.12		2.35
Return to provision	(0.63)		—
Valuation allowance	(22.37)		(30.04)
Other	(3.37)		—
Effective tax rate	(0.12)	%	0.00	%