Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Summary of Benefit From Provision for Income Taxes From Continuing Operations

The (benefit from) provision for income taxes consists of:

	Year Ended December 31,
(in thousands)	2020		2019		2018
Current income tax:
Federal	$	—	$	—	$	—
State	179		182		293
Foreign	(4)		186		41
	175		368		334
Deferred income tax:
Federal	(3,265)		(3,418)		12,004
State	104		(584)		1,805
	(3,161)		(4,002)		13,809
(Benefit from) provision for income taxes	$	(2,986)	$	(3,634)	$	14,143

Components of (Loss) Income Before Income Taxes

The components of net loss before income taxes for fiscal years 2020, 2019, and 2018 consisted of the following:

	2020		2019		2018
United States	$	(39,390)	$	(19,092)	$	(9,820)
International	(158)		(113)		(159)
Total net loss before income taxes	$	(39,548)	$	(19,205)	$	(9,979)

Summary of Deferred Tax Liabilities (Assets)

Deferred tax (liabilities) assets are comprised of the following at:

	December 31,
	2020		2019
Deferred tax liabilities:
Subordinated debt	$	(6,482)	$	(3,659)
Indefinite lived intangibles	(168)		(64)
Operating lease assets	(1,208)		(756)
Software development costs	(2,814)		(1,219)
Intangible assets	(281)		(446)
Depreciation on property, plant and equipment	(931)		(352)
Gross deferred tax liabilities	(11,884)		(6,496)
Deferred tax assets:
Allowances for bad debts and inventory	3,392		3,013
Capitalized inventory costs	185		141
Intangible asset	—		117
Employee benefit accruals	2,783		2,427
Interest expense limitation under section 163 (j)	2,798		1,248
Operating lease liabilities	1,208		772
Federal net operating loss carryforward	15,719		8,563
State net operating loss carryforward	3,569		2,317
Federal and state tax credit carryforwards	7,549		5,777
Other	944		912
Gross deferred tax assets	38,147		25,287
Less valuation allowance	(26,431)		(18,855)
Non-current net deferred tax liabilities	$	(168)	$	(64)

Schedule of Effective Income Tax Rate Reconciliation

The following table reconciles the Company's effective tax rate from the U.S. federal statutory tax rate of 21% for each of 2020, 2019, and 2018:

	Year Ended December 31,
	2020		2019		2018
State taxes, net of federal benefit	2.8		(4.5)		4.4
Nondeductible expenses	(0.2)		(0.3)		(0.6)
Tax credits (including R&D)	4.5		4.0		4.6
Expired tax credit	—		(1.3)		(3.9)
Deferred tax adjustment	0.6		(4.8)		—
Stock based compensation	0.4		1.9		0.8
Redemption of notes	(2.9)		—		—
Valuation allowance	(19.6)		3.2		(167.0)
Contingent purchase revaluation	—		—		(1.0)
Other	1.0		(0.3)		(0.1)
	7.6	%	18.9	%	(141.8)	%