Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income (Loss) Before Income Taxes

The components of income (loss) before income taxes were as follows:

	Years Ended December 31,
	2022		2021			2020
	(in thousands)
United States	$	22,208	$	32,379		$	(9,645	)
Foreign		1,128		(24	)		274
	$	23,336	$	32,355		$	(9,371	)

Schedule of Components of Income Tax (Expense) Benefit

The components of income tax expense were as follows:

	Years Ended December 31,
	2022			2021			2020
	(in thousands)
Current Provision:
Federal	$	-		$	(11	)	$	-
State		(1	)		(1	)		(1	)
Foreign		(81	)		(66	)		—
Total current provision		(82	)		(78	)		(1	)
Total deferred provision		—			—			—
Total income tax provision	$	(82	)	$	(78	)	$	(1	)

Schedule of Components of Deferred Tax Assets and Liabilities

The material components of the deferred tax assets and liabilities consisted of net operating loss carry-forwards and tax credit carry-forwards.

	Years Ended December 31,
	2022			2021			2020
	(in thousands)
Deferred tax assets (liabilities):
Accrual, write-down and other	$	5,433		$	5,442		$	2,469
Section 174 Costs		23,513			-			-
Depreciation and amortization		(1,576	)		(818	)		76
Credits		5,657			-			-
Net operating loss and credits carry forwards		49,647			64,690			42,949
Total gross deferred tax assets (liabilities)		82,674			69,314			45,494
Valuation allowance		(82,674	)		(69,314	)		(45,494	)
Total net deferred tax assets	$	—		$	—		$	—

Schedule of Reconciliation of Effective Tax Rate

A reconciliation of the Company’s effective tax rate to the statutory U.S. federal rate is as follows:

	Years Ended December 31,
	2022			2021			2020
US Federal Rate		21.0	%		21.0	%		21.0	%
RSU excess tax expense		(88.6	)		(79.0	)		93.3
Permanent differences and others		10.9			15.7			(2.9	)
Change in valuation allowance		57.0			42.3			(111.4	)
		0.3	%		0.0	%		0.0	%

Schedule of Reconciliation of Unrecognized Tax Benefit

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

	December 31,
	2022			2021
	(in thousands)
Beginning balance	$	2,431		$	2,436
Increase (decrease) in balance related to tax position taken during prior periods		—			—
Increase (decrease) in balance related to tax position taken during the current period		(129	)		(5	)
Ending balance	$	2,302		$	2,431