Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Benefit for Income Taxes

The components of the provision expense (benefit) were as follows for the years ended December 31, 2022, 2021, and 2020 (in thousands):

	Year Ended December 31,
	2022			2021			2020
Current income tax expense (benefit):
Federal	$	—		$	—		$	—
State		4			5			(53	)
Total current		4			5			(53	)
Deferred income tax expense (benefit):
Federal		(10,396	)		(12,981	)		(3,970	)
State		(1,851	)		(2,472	)		(130	)
Total deferred		(12,247	)		(15,453	)		(4,100	)
Changes in tax rate		1,347			31			93
Changes in valuation allowance		10,900			15,422			4,007
Total income tax benefit from continuing operations	$	4		$	5		$	(53	)

Schedule of Deferred Tax Liabilities and Related Valuation Allowance

The components of the Company’s net deferred tax liabilities and related valuation allowance are as follows as of December 31, 2022 and 2021 (in thousands):

	Year Ended December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	48,984		$	39,714
Debt related interest		15,272			12,205
Capitalized research and development		2,014			—
Tax credit carryforwards		1,630			1,630
Stock based compensation		1,602			3,233
Accrued expense and reserves		568			1,517
Operating lease liabilities		315			404
Other		77			236
Total deferred tax assets		70,462			58,939
Less valuation allowance		(67,543	)		(56,643	)
Total deferred tax assets		2,919			2,296
Deferred tax liabilities:
Intangible assets		(2,666	)		(1,975	)
Operating lease right-of-use assets		(253	)		(319	)
Other		—			(2	)
Total deferred tax liabilities		(2,919	)		(2,296	)
Net deferred tax liabilities	$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation between U.S. federal income taxes at the statutory rate and the Company’s provision for income taxes are as follows for the years ended December 31, 2022, 2021, and 2020 (in thousands):

	Year Ended December 31,
	2022				2021		2020
Income tax benefit at federal statutory rate	$	(4,905	)	$	(19,150	)	$	(9,408	)
Valuation allowance		10,900			15,422			4,007
Debt discount and interest limitation		(9,293	)		8,954			(806	)
Compensation expense		2,469			224			166
Acquisition related charges		992			75			63
Prior year true-up and carryback		(713	)		(3,968	)		6,955
State, net of federal tax benefit		(174	)		(2,545	)		(1,164	)
Income tax credits and incentives		—			—			(101	)
Other		728			993			235
Income tax benefit	$	4		$	5		$	(53	)

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax expense (benefits) is as follows for the years ended December 31, 2022, 2021, and 2020 (in thousands):

	2022		2021		2020
Beginning balance	$	408	$	406	$	385
Increase related to prior year tax positions		—		2		—
Decrease related to prior year tax positions		—		—		(4	)
Increase related to current year tax positions		—		—		25
Ending balance	$	408	$	408	$	406