INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Table 18.1: Components of Provision for/(Benefit from) Income Taxes
	For the Year Ended December 31,
	2022		2021		2020
	(in thousands)
Current provision/(benefit)
Federal	$	—	$	—	$	—
State	19		(98)		(77)
Total current	19		(98)		(77)
Deferred tax expense
Federal	37		19		27
State	(2)		51		4
Total deferred	35		70		31
Provision for/(benefit from) income taxes	$	54	$	(28)	$	(46)

Schedule of Effective Income Tax Rate Reconciliation

Table 18.2: Reconciliation of Statutory Tax Rate to Actual Tax Rate
	For the Year Ended December 31,
	2022		2021		2020
Computed expected income tax provision	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax benefit	3.6		1.5		1.0
Change in valuation allowance for deferred tax assets	(3.7)		(7.9)		17.0
Cumulative deferred adjustments	(0.9)		—		0.7
Provision to return adjustments	0.1		(0.4)		0.5
Other permanent differences	(0.1)		(0.2)		1.0
Dividend and accretion on preferred stock	—		—		10.5
Gain on redemption of preferred stock	—		—		(43.3)
Stock-based compensation	(20.6)		—		—
Section 162(m) limitation - covered employees	(2.0)		(16.0)		14.6
Capitalization of IPO transaction costs	—		—		4.4
Uncertain tax positions	(0.5)		(0.6)		0.2
R&D credit	3.0		2.7		(12.4)
Non-controlling interest	—		—		(15.9)
Effective tax rate	(0.1	%)	0.1	%	(0.7	%)

Schedule of Deferred Tax Assets and Liabilities

Table 18.3: Components of Deferred Tax Assets and Liabilities
	As of December 31,
	2022		2021
	(in thousands)
Deferred tax assets:
Accounts receivable, principally due to allowance for doubtful accounts	$	33	$	29
Allowance for inventory obsolescence and amortization	210		315
Accrued liabilities not currently deductible	1,151		1,713
Stock-based compensation	7,943		7,993
Accrued compensation	915		648
Lease liabilities	3,349		3,813
Section 163(j) interest limitation	—		54
Goodwill	34,009		37,394
Capitalized research and development costs	362		—
Net operating loss carryforwards - federal	6,034		5,681
Net operating loss carryforwards - state	1,155		1,014
R&D tax credit	3,760		2,645
Total gross deferred tax assets	58,921		61,299
Less valuation allowance	(57,559)		(55,588)
Total deferred tax assets, net of valuation allowance	1,362		5,711
Deferred tax liabilities:
Amortization and depreciation	(86)		(3,945)
Right-of-use assets	(2,034)		(2,489)
Total deferred tax liabilities	(2,120)		(6,434)
Net deferred tax liabilities	$	(758)	$	(723)

Components of Valuation Allowance

Table 18.4: Valuation Allowance Activity
	For the Year Ended December 31,
	2022		2021		2020
	(in thousands)
Balance at beginning of year	$	55,588	$	52,198	$	7,206
Additions	1,971		3,390		44,992
Balance at end of year	$	57,559	$	55,588	$	52,198

Schedule of Unrecognized Tax Benefits Roll Forward

Table 18.5: Reconciliation of the Beginning and Ending Amounts of Unrecognized Tax Benefit
	For the Year Ended December 31,
	2022		2021		2020
	(in thousands)
Balance at beginning of year	$	1,056	$	763	$	714
(Decrease)/increase in prior year tax positions	(5)		90		(104)
Increase related to current year tax positions	377		273		213
Decrease related to lapse of statutes	(71)		(70)		(60)
Balance at end of year	$	1,357	$	1,056	$	763