Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

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

	Years Ended December 31,
Income Tax Provision	2022			2021			2020
Federal	$	-		$	-		$	-
Foreign		99			133			128
State and local		233			-			-
Current provision		332			133			128
Federal		(4,390	)		-			-
Foreign		(3	)		(18	)		21
State and local		(1,327	)		-			-
Deferred (benefit) provision		(5,720	)		(18	)		21
Provision for income taxes	$	(5,388	)	$	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.

	Years Ended December 31,
Rate Reconciliation	2022			2021			2020
U.S. statutory rate		21.0	%		21.0	%		21.0	%
State rate net of fed benefit		3.4	%		8.1	%		5.0	%
Change in valuation allowance		(18.2	%)		(33.8	%)		(25.0	%)
SPAC transaction costs		0.0	%		3.7	%		0.0	%
Stock compensation		2.0	%		0.0	%		0.0	%
Permanent adjustments		(0.2	%)		(0.6	%)		(1.0	%)
Deferred Adjustments		(2.8	%)		0.0	%		0.0	%
Other		0.1	%		1.4	%		0.0	%
Effective Tax Rate		5.3	%		(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,
	2022			2021
Attributes
Deferred tax asset
Federal NOLs	$	38,326		$	27,815
State NOLs		9,782			8,206
Deferred revenue		14,021			9,408
Capitalized R&D		7,973			-
Other deferred tax assets		9,187			5,669
Total deferred tax assets		79,289			51,098
Less: Valuation allowance		(61,683	)		(43,175	)
Total net deferred tax asset	$	17,606		$	7,923
IRC 481(a) Adjustment		(324	)		(209	)
Deferred costs of revenue		(8,960	)		(6,576	)
Intangibles		(7,408	)		-
Other deferred tax liabilities		(1,142	)		(1,140	)
Total deferred tax liabilities		(17,834	)		(7,925	)
Net deferred tax liability	$	(228	)	$	(2	)

Summary of Changes in Gross Unrecognized Tax Benefits

	As of December 31,
	2022		2021
Unrecognized tax benefits - January 1	$	8,757	$	-
Gross increases - tax positions in prior period		-		6,961
Gross decreases - tax positions in prior period		-		-
Gross increases - tax positions in current period		14,495		1,796
Settlement		-		-
Lapse of statute of limitations		-		-
Unrecognized tax benefits - December 31	$	23,252	$	8,757