INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of loss before income taxes by source

The following table reflects Net loss before income taxes by source for the years ended December 31, 2021 and 2020 (in thousands):

	Year ended December 31,
	2021		2020
U.S.	$	(574)	$	(45,327)
Outside the U.S.	21		(186)
Net loss before income taxes	$	(553)	$	(45,513)

Schedule of (benefit from) provision for income taxes

The following table reflects benefit provision for income taxes for the years ended December 31, 2021 and 2020 (in thousands):

	Year ended December 31,
	2021		2020
Current:
Federal	$	124	$	(9,100)
State	387		155
Total current taxes	$	511	$	(8,945)
Deferred:
Federal	$	—	$	(7,037)
State	217		(1,387)
Total deferred taxes	217		(8,424)
Total provision (benefit) for income taxes	$	728	$	(17,369)

Schedule of reconciliation of income taxes at the statutory federal income tax rate to the actual tax rate

The following table reflects a reconciliation of income taxes at the statutory federal income tax rate to the actual tax rate included in the Consolidated Statement of Comprehensive Income for the years ended December 31, 2021 and 2020 (in thousands): 

	Year ended December 31,
	2021		2020
Tax at federal statutory rate	$	(116)	$	(9,558)
State tax, net of federal benefit	242		276
Goodwill impairment	—		3,661
Disallowed officers' compensation	207		818
Non-deductible transaction cost	—		451
Change in valuation allowance	(2,131)		(13,029)
Uncertain tax provisions	233		(190)
Tax return benefit	(63)		—
Return to provision	2,330		—
Other	26		202
Total tax provision (benefit)	$	728	$	(17,369)

Schedule of significant components of the Company's deferred tax assets

The following table reflects significant components of the Company’s deferred tax assets are as of December 31, 2021 and 2020 (in thousands): 

	December 31,
	2021		2020
Deferred tax assets:
Net operating losses	$	78,085	$	81,471
Tax credit carryforwards	2,813		3,360
Stock-based compensation	2,770		2,999
Operating lease liabilities	545		1,248
Fixed assets	—		1,315
Reserves and other accruals not currently deductible	19,800		20,652
Disallowed interest carryforward	15,147		15,496
Total deferred tax assets	119,160		126,541
Valuation allowance for deferred tax assets	(101,775)		(103,906)
	$	17,385	$	22,635
Deferred tax liabilities:
Intangible assets	$	(16,812)	$	(21,739)
Convertible debt	(228)		(459)
Fixed Assets	(349)		—
Operating lease right-of-use assets	(168)		(437)
Net deferred tax liability	$	(172)	$	—

Summary of the activity related to the entity's unrecognized tax benefits

The following table reflects activity related to the Company’s unrecognized tax benefits for the years ended December 31, 2021 and 2020 (in thousands):

Unrecognized tax benefits—December 31, 2019	$	4,033
Increases related to current year tax positions	194
Changes in prior year tax positions	(2)
Decreases related to lapse of statutes	(124)
Unrecognized tax benefits—December 31, 2020	$	4,101
Increases related to current year tax positions	—
Changes in prior year tax positions	—
Decreases related to lapse of statutes	—
Unrecognized tax benefits—December 31, 2021	$	4,101