Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of (Loss) Income Before Income Taxes

Loss before income taxes consisted of the following (in thousands):

	2022		2021		2020
Domestic	$	(13,798)	$	(10,263)	$	(11,443)
Foreign	(1,186)		(4,564)		(5,731)
Loss before income taxes	$	(14,984)	$	(14,827)	$	(17,174)

Schedule of Income Tax Expense Benefit

Income tax expense (benefit) consisted of the following (in thousands):

	2022		2021		2020
Current:
Federal	$	1,606	$	1,896	$	(2,460)
State	367		551		445
Foreign	3,120		3,391		707
	5,093		5,838		(1,308)
Deferred:
Federal	$	236	$	(2,801)	$	1,721
State	234		(307)		384
Foreign	(1,355)		(2,723)		(1,289)
	(885)		(5,831)		816
Income tax expense (benefit)	$	4,208	$	7	$	(492)

Schedule of Effective Income Tax Rate Reconciliation

The income tax benefit amounts differ from the amounts computed by applying the US federal statutory income tax rate of 21% for the years ended December 31, 2022, 2021, and 2020 to pretax income as a result of the following (in thousands):

	2022		2021		2020
Tax benefit at statutory rate	$	(3,147)	$	(3,114)	$	(3,606)
Increase (reduction) in income taxes resulting from:
Valuation allowance change	4,779		1,566		3,952
Nondeductible executive compensation	878		1,075		580
Net change in uncertain tax positions	527		762		(1,115)
State income taxes, net of federal benefit	484		73		(455)
Equity compensation	472		(477)		(204)
Foreign income taxes	415		1,138		378
Provision to return adjustments	336		63		531
Foreign interest disallowance	151		307		298
Nondeductible entertainment expenses	117		65		94
Foreign deferred items	(112)		53		(63)
Research and development credit	(961)		(959)		(457)
Other	269		(545)		(425)
Total income tax expense (benefit)	$	4,208	$	7	$	(492)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences which give rise to deferred tax assets and liabilities at December 31 were as follows (in thousands):

	2022		2021
Deferred tax assets:
Finance and operating leases	$	12,581	$	13,762
Loss carryforwards	9,660		6,649
Excess interest carryforward	5,559		3,547
Stock compensation	2,463		2,007
Accrued expenses	1,734		2,088
Deferred compensation	1,317		1,535
Property	1,310		1,356
Inventory and deferred preservation costs write-downs	764		397
Credit carryforwards	503		601
Other	4,283		3,770
Less valuation allowance	(17,942)		(13,282)
Total deferred tax assets, net	22,232		22,430
	2022		2021
Deferred tax liabilities:
Inventory and deferred preservation costs write-downs	—		(105)
Prepaid items	(323)		(395)
Debt costs	(818)		(1,024)
Unrealized gains and losses	(6,624)		(4,088)
Finance and operating leases	(12,217)		(13,404)
Intangible assets	(24,601)		(29,086)
Other	(834)		(770)
Total deferred tax liabilities	(45,417)		(48,872)
Total deferred tax liabilities, net	$	(23,185)	$	(26,442)

Schedule of Uncertain Tax Position Liability and Liability for Interest and Penalties on Uncertain Tax Positions

A reconciliation of the beginning and ending balances of our uncertain tax position liability, excluding interest and penalties, was as follows (in thousands):

	2022		2021		2020
Beginning balance	$	4,089	$	2,574	$	3,523
Increases related to current year tax positions	847		1,661		473
Increases related to prior year tax positions	20		386		420
Decreases related to prior year tax positions	(103)		(170)		(238)
(Decreases) increases for foreign exchange differences	(145)		(121)		99
Decreases due to the lapsing of statutes of limitations	(200)		(241)		(1,703)
Ending balance	$	4,508	$	4,089	$	2,574