Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Components of Loss Before Income Taxes

The components of loss before income taxes are as follows (in thousands):

	Year Ended December 31,
	2021			2020
Domestic	$	(16,006	)	$	(6,150	)
Foreign		(126	)		—
Loss before income taxes	$	(16,132	)	$	(6,150	)

Schedule of Income Tax Expense Comprised of Current State Taxes and Foreign Taxes

The total income tax (expense) benefit for the years ended December 31, 2021 and 2020 was $(2,000) and $124,000, respectively, and is comprised of current state taxes and foreign taxes withheld by governmental agencies outside of the United States, as follows (in thousands):

	Year Ended December 31,
	2021			2020
Current:
Federal	$	—		$	—
State		(2	)		28
Foreign		—			(10	)
Total current tax (expense) benefit		(2	)		18
Deferred:
Federal		—			84
State		—			22
Foreign		—			—
Total deferred tax (expense) benefit		—			106
Total tax (expense) benefit	$	(2	)	$	124

Reconciliation of the Statutory Federal Income Tax Rate

The following is a reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:

	Year Ended December 31,
	2021			2020
Expected income tax provision at the federal    statutory rate		21.0	%		21.0	%
State taxes, net of federal benefits		(20.1	)%		9.4	%
Impact of section 382 study		(10.4	)%		—
Change in valuation allowance		(0.4	)%		(43.8	)%
Transaction costs		(1.0	)%		(2.2	)%
Derivative liabilities		11.7	%		22.4	%
Non-Controlling Interest		(1.9	)%		(4.7	)%
Gain on debt extinguishment		1.5	%		—
withholding taxes		—			(0.2	)%
Other		(0.4	)%		—
Income tax provision		—			1.9	%

Deferred Tax Assets and Liabilities

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

	As of December 31,
	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	14,586		$	15,478
Unearned revenue		1			2
Stock-based compensation		3,677			3,881
Accrued payroll and benefits		3			236
Research and development credits		16			16
Fixed asset basis difference		73			84
Inventory reserve		422			491
Charitable contributions		2			3
Income from partnerships		163			—
Lease liability		752			1,622
Contingent consideration		456			531
Allowance for bad debt		27			—
Amortized intangibles		660			—
Goodwill		366			—
Total deferred tax assets		21,204			22,344
Deferred tax liabilities:
Right of use asset		(699	)		(1,548	)
Amortizable intangibles		—			(98	)
Income from partnerships		—			(13	)
Other		—			(174	)
Total deferred tax liabilities		(699	)		(1,833	)
Less valuation allowance		(20,505	)		(20,511	)
Net deferred tax assets	$	—		$	—

Schedule of Unrecognized Tax Benefits

As of December 31, 2021, the Company had the following unrecognized tax benefits (in thousands):

	Year Ended December 31,
	2021		2020
Unrecognized tax benefit beginning balance	$	17	$	—
Increases for tax positions taken in prior years		—		2
Decreases for tax positions taken in prior years		—		—
Increases for tax positions taken in current years		—		15
Settlements		—		—
Unrecognized tax benefit ending balance	$	17	$	17