Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense

The provision for income taxes was as follows:

(in thousands)	Year Ended December 31,
Current:	2019		2018		2017
Federal	$	—	$	—	$	—
State	9		1		5
	$	9	$	1	$	5
Deferred:
Federal	$	—	$	—	$	—
State	—		—		—
	$	—	$	—	$	—
Provision for income tax	$	9	$	1	$	5

Schedule of effective income tax rate reconciliation

A reconciliation of income tax expense from continuing operations to the amount computed by applying the statutory federal income tax rate to the net loss from continuing operations is summarized as follows:

	Year Ended December 31,
(in thousands)	2019			2018			2017
U.S. income tax at federal statutory rate	$	(2,611	)	$	(6,276	)	$	(10,329	)
State income tax, net of federal benefits	(2,550		)	(1,072		)	(1,041		)
Stock warrant liability	2,626			—			—
Share-based compensation	(21,236		)	(615		)	81
Research and development credits	(8		)	(6		)	(4		)
Return to provision and other	—			29			—
Change in tax rates	73			668			11,783
Other	(98		)	363			470
Change in valuation allowance	23,813			6,910			(955		)
Provision for income tax	$	9		$	1		$	5

Schedule of deferred tax assets and liabilities

A valuation allowance has been recorded to offset the net deferred tax assets as of December 31, 2019 and 2018, as the realization of such assets does not meet the more-likely-than-not threshold.

	December 31,
(in thousands)	2019		2018
Deferred Tax Assets:
Net operating loss (NOL)	$	50,663	$	29,634
Intangibles	1,252		1,407
Share-based compensation	2,704		83
Interest	—		148
Inventory reserve	1,509		—
Other	204		628
Total gross deferred tax assets	56,332		31,900
Deferred Tax liabilities:
Property, plant and equipment	904		283
Total gross deferred tax liabilities	904		283
Valuation allowance	55,428		31,617
Net deferred tax assets (liabilities)	$	—	$	—

Schedule of unrecognized tax benefits

The following table summarizes the activity related to the Company’s gross unrecognized tax benefits at the beginning and end of the years ended December 31, 2019 and 2018:

	Year Ended December 31,
	2019			2018
Gross unrecognized tax benefits at the beginning of the year	$	1,846		$	1,201
Increases related to current year positions	1,695			888
Increases/Decreases related to prior year positions	(205		)	(243		)
Gross unrecognized tax benefits at the end of the year	$	3,336		$	1,846