XML 83 R56.htm IDEA: XBRL DOCUMENT v3.22.0.1
Income Taxes - Additional Information (Details)
3 Months Ended 6 Months Ended 10 Months Ended 12 Months Ended
Sep. 30, 2021
USD ($)
Jun. 30, 2021
USD ($)
Mar. 31, 2021
USD ($)
Jun. 30, 2021
Dec. 31, 2020
USD ($)
Dec. 31, 2021
USD ($)
Dec. 31, 2020
USD ($)
Dec. 31, 2017
USD ($)
Income Taxes [Line Items]                
Maximum refundable tax credit allowed per employee         $ 5,000      
Percentage of qualified wages 70 70 70 70 50   50  
Maximum qualified wages entitled per employee $ 10,000 $ 10,000 $ 10,000       $ 10,000  
Maximum employee retention credit available per employee $ 7,000 $ 7,000 $ 7,000     $ 21,000 5,000  
Qualified wages, description           In late December 2020 Congress expanded and amended the CARES Act by enacting Public Law 116-260. Per the amendment to the CARES Act, eligible employers are entitled to a refundable tax credit equal to 70% of the qualified wages paid to employees between January 1, 2021, and June 30, 2021, up to a maximum of$10,000 of wages per employee per quarter, with a maximum of $7,000 per employee per calendar quarter. Congress further extended the credit with the American Rescue Plan signed into law on March 11, 2021; the American Rescue Plan extended the credit for the period July 1, 2021 to December 31, 2021 with the same limitations as the prior amendment (i.e., tax credit equal to 70% of qualified wages up to a maximum of $10,000 of wages per employee per quarter). However, on November 15, 2021, President Biden signed into law the Infrastructure Investment and Jobs Act which redacted the credit for calendar quarter 4 of 2021.  Qualified Wages must be paid on or after March 13, 2020 and before October 1, 2021, and may include wages paid to employees, as well as so much of the employer’s qualified health plan expenses as are properly allocable to such wages, not to exceed $10,000 per employee for calendar year 2020 or $10,000 per employee per calendar quarter in quarter 1, 2, or 3 of 2021 (“2021 Eligible Quarter”).    
Employee retention credit as offset to payroll tax expense           $ 1,000,000.0    
Valuation allowance increased           16,600,000    
Uncertain tax position           0    
Federal                
Income Taxes [Line Items]                
Net operating loss carryforwards         $ 91,700,000 $ 139,200,000 91,700,000  
Net operating loss carryforwards, limitations on use           The 2017 Tax Cuts and Jobs Act (“TCJA”) will generally allow losses incurred after 2017 to be carried over indefinitely but will generally limit the net operating loss deduction to the lesser of the net operating loss carryover or 80% of a corporation’s taxable income (subject to Section 382 of the Internal Revenue Code of 1986, as amended). Also, there will be no carryback for losses incurred after 2017. Losses incurred prior to 2018 will generally be deductible to the extent of the lesser of a corporation’s net operating loss carryover or 100% of a corporation’s taxable income and be available for twenty years from the period the loss was generated.    
Net operating loss carryforwards expiration period           20 years    
Net operating loss carryforwards not subject to expiration           $ 74,500,000    
Net operating loss carryforwards subject to expiration               $ 17,200,000
Net operating loss carryforwards expiration year               2037
Net operating loss carryforwards expiration period CARES ACT           5 years    
Net operating loss taxable income carryover percentage without limitation           80.00%    
Tax credit carryforwards         3,600,000 $ 6,500,000 3,600,000  
Tax credit carryforwards expiration year           2040    
Unrecognized tax benefits         0 $ 0 0  
Unrecognized tax benefits interest or penalties           0 0  
State                
Income Taxes [Line Items]                
Net operating loss carryforwards         85,500,000 $ 129,400,000 85,500,000  
Net operating loss carryforwards expiration year           2040    
Unrecognized tax benefits         0 $ 0 0  
Unrecognized tax benefits interest or penalties           0 0  
State | Research and Development                
Income Taxes [Line Items]                
Tax credit carryforwards         $ 400,000 $ 600,000 $ 400,000  
Tax credit carryforwards expiration year           2035