Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The Company's provision for income taxes consisted of the following.

	Year Ended December 31,
Income Tax Provision	2021			2020
Federal	$	-		$	-
Foreign		133			128
State and local		-			-
Current provision		133			128
Federal		-			-
Foreign		(18	)		21
State and local		-			-
Deferred (benefit) provision		(18	)		21
Provision for income taxes	$	115		$	149

Schedule of Reconciliation of Effective Tax Rate

The following table presents a reconciliation of the Company’s effective tax rates for the periods indicated.

	Year Ended December 31,
Rate Reconciliation	2021			2020
U.S. statutory rate		21.0	%		21.0	%
State rate net of fed benefit		8.1	%		5.0	%
Change in valuation allowance		(33.8	%)		(25.0	%)
SPAC transaction costs		3.7	%		0.0	%
Permanent adjustments		(0.6	%)		(1.0	%)
Other		1.4	%		0.0	%
Effective Tax Rate		(0.2	%)		0.0	%

Schedule of Components of Deferred Income Tax Assets and Liabilities

The components of deferred income tax assets and liabilities are as follows.

Tax Effects of Temporary Differences	As of December 31,
	2021			2020
Attributes
Deferred tax asset
Federal NOLs	$	27,815		$	10,403
State NOLs		8,206			2,584
Deferred revenue		9,408			8,940
Other deferred tax assets		5,669			1,879
Total deferred tax assets		51,098			23,806
Less: Valuation allowance		(43,175	)		(18,832	)
Total net deferred tax asset	$	7,923		$	4,974
IRC 481(a) Adjustment		(209	)		(2,784	)
Deferred costs of revenue		(6,576	)		(1,775	)
Other deferred tax liabilities		(1,140	)		(435	)
Total deferred tax liabilities		(7,925	)		(4,994	)
Net deferred tax asset	$	(2	)	$	(20	)

Summary of Changes in Gross Unrecognized Tax Benefits

A summary of changes in the Company's gross unrecognized tax benefits for the years ended December 31, 2021 and 2020is as follows (in thousands):

	For the years ended December 31,
	2021		2020
Unrecognized tax benefits - January 1	$	-	$	-
Gross increases - tax positions in prior period		6,961		-
Gross decreases - tax positions in prior period		-		-
Gross increases - tax positions in current period		1,796		-
Settlement		-		-
Lapse of statute of limitations		-		-
Unrecognized tax benefits - December 31	$	8,757	$	-