Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Geographical Distribution of Loss before Income Taxes

The geographical distribution of loss before income taxes are summarized below (in thousands).

	December 31,
	2019			2018
United States	$	(30,729	)	$	(11,830	)
Foreign		(45	)		(11	)
Loss before income taxes	$	(30,774	)	$	(11,841	)
Loss resulting from discontinued operations	$	—		$	(1,494	)
Taxes allocated to discontinued operations	$	—		$	—

Provision for Income Tax Benefit by Applying Statutory Federal Income Tax Rate to Operating Loss from Continuing Operations

The provision for income tax benefit differs from the amount estimated by applying the statutory federal income tax rate to the operating loss from continuing operations due to the following (in thousands).

	December 31,
	2019			2018
Tax on the loss before income tax expense computed at the federal statutory rate	$	(6,463	)	$	(2,486	)
State tax (benefit) at statutory rate, net of federal benefit		(1,691	)		(187	)
Foreign rate differential		10			2
Change in valuation allowance		6,696			4,143
Change in research and development credits		(200	)		(99	)
Stock based compensation—ISOs		149			143
Change in fair value of warrants		1,461			(110	)
Change in fair value of contingent consideration		61			119
Gain on deconsolidation		—			(4	)
Disallowance of loss on discontinued operations		—			(426	)
Change in net operating loss true up		(725	)		(590	)
Change in state rate true up		701			—
Change in temporary difference true up		—			(456	)
Other		1			(49	)
Provision for income tax benefit	$	—		$	—

Significant Components of Company's Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows at December 31, 2019 and 2018 (in thousands).

	December 31,
	2019			2018
Non-current deferred tax assets:
Federal and state net operating loss carryforwards	$	35,091		$	28,532
Research and other credits		2,349			2,037
Reserves and accruals		77			52
Assets held for sale		—			15
Fixed assets		71			67
Capital loss carryover		1,115			425
Stock based compensation		85			70
Lease liability		131			—
Other deferred tax assets		196			542
Gross non-current deferred tax assets		39,115			31,740
Intangible assets		(4,623	)		(4,062	)
Right-of-use assets		(118	)		—
Total non-current deferred tax liabilities		(4,741	)		(4,062	)
Total deferred tax assets		34,374			27,678
Valuation allowance		(34,374	)		(27,678	)
Net deferred tax assets	$	—		$	—

Summary of Gross Unrecognized Tax Benefits

The following tables summarize the activities of gross unrecognized tax benefits (in thousands).

	December 31,
	2019			2018
Beginning balance	$	964		$	854
Increase related to prior year tax positions		7			23
Decrease related to prior year tax positions		(4	)		—
Increase related to current year tax positions		144			87
Ending balance	$	1,111		$	964