Accounts Receivable, net (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Schedule of Accounts Receivable, net

	December 31, 2022			December 31, 2021
Trade receivables	$	14,786		$	12,134
Sales tax receivable		277			326
Other receivables		17,936			370
Expected credit losses		(10,556	)		(335	)
Total receivables, net	$	22,443		$	12,495

During the year ended December 31, 2022, the Company has an ERC for qualified wages of $14,903 which was included in other receivables in the table above at December 31, 2022. The Company recognized other income of $9,440 as a result of this transaction which was recorded as other income and included in finance and other expenses on the consolidated statements of operations (refer to Note 18). Additionally, the Company recorded accounts receivable in its opening balance sheet related to the acquisition of Gage of $5,463 related to ERC (refer to Note 4).

	December 31, 2022			December 31, 2021
Trade receivables	$	14,786		$	12,134
Less: provision for sales returns and expected credit losses		(10,556	)		(335	)
Total trade receivables, net	$	4,230		$	11,799
Of which
Current		4,045			10,913
31-90 days		614			569
Over 90 days		10,127			652
Less: provision for sales returns and expected credit losses		(10,556	)		(335	)
Total trade receivables, net	$	4,230			11,799

The over 90 days aged balance relates mainly to one customer which was deemed uncollectible. As a result, the Company recorded $9,941 of bad debt expense which was included in office and general expenses in general and administrative expenses in the Company's Consolidated Statements of Operations (refer to Note 16).

The following is a roll-forward of the provision for sales returns and allowances related to trade accounts receivable:

	December 31, 2022			December 31, 2021
Beginning of period	$	335			1,782
Provision for sales returns		324			968
Expected credit losses		10,556			357
Write-offs charged against provision		(659	)		(2,772	)
Total provision for sales returns and allowances	$	10,556			335

Schedule of Trade Receivables

	December 31, 2022			December 31, 2021
Trade receivables	$	14,786		$	12,134
Less: provision for sales returns and expected credit losses		(10,556	)		(335	)
Total trade receivables, net	$	4,230		$	11,799
Of which
Current		4,045			10,913
31-90 days		614			569
Over 90 days		10,127			652
Less: provision for sales returns and expected credit losses		(10,556	)		(335	)
Total trade receivables, net	$	4,230			11,799

Schedule of Provision For Sales Returns And Allowances Related To Trade Accounts Receivable

The following is a roll-forward of the provision for sales returns and allowances related to trade accounts receivable:

	December 31, 2022			December 31, 2021
Beginning of period	$	335			1,782
Provision for sales returns		324			968
Expected credit losses		10,556			357
Write-offs charged against provision		(659	)		(2,772	)
Total provision for sales returns and allowances	$	10,556			335