Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Income Tax Expense (Benefit)

Income (loss) before income tax (benefit) expense consists of the following:

	Years ended December 31,
	2022		2021		2020
Domestic	$	(37,875)	$	(13,202)	$	(33,991)
Foreign	16,224		4,641		3,218
(Loss) Income before income taxes	$	(21,651)	$	(8,561)	$	(30,773)

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax expense (benefit) for income taxes are as follows:

	Years ended December 31,
	2022		2021		2020
Current:
Federal	$	(1,329)	$	211	$	(3,557)
State	162		114		169
Foreign	3,860		6,372		(2,032)
Current income tax expense (benefit)	2,693		6,697		(5,420)
Deferred:
Federal	2		15,464		(2,886)
State	(32)		6,418		(2,937)
Foreign	2,442		2,824		(20,159)
Deferred income tax expense (benefit)	2,412		24,706		(25,982)
Income tax expense (benefit)	$	5,105	$	31,403	$	(31,402)

Reconciliation of Income Tax Expense (Benefit)

Reconciliations of the income tax expense at the U.S. federal statutory income tax rate compared to our actual income tax expense (benefit) are summarized below:

	Years ended December 31,
	2022		2021		2020
Tax expense at statutory rate	$	(4,548)	$	(1,798)	$	(6,462)
State income taxes, net of federal benefit	(864)		106		(1,400)
Foreign tax rate difference	314		303		1,999
Change in valuation allowance	2,534		26,475		(3,736)
Impact of intra-entity IP transfers	—		231		(19,227)
Prepaid tax on intercompany profit	2,966		3390		—
Impact of permanent differences of non-deductible cost	2,221		1,658		(602)
Withholding/other foreign taxes	165		838		—
Research and development credit	(273)		(737)		(662)
Global intangible low-taxed income (“GILTI”)	3,238		763		—
Foreign currency gain/loss	(468)		594		—
Provision to return adjustments & deferred adjustments	(395)		313		(572)
Change in enacted tax rates	(883)		(306)		(1,138)
Equity based compensation	1,144		(245)		(42)
Uncertain tax positions	(46)		(185)		—
Other	—		3		440
Income tax expense (benefit)	$	5,105	$	31,403	$	(31,402)

Schedule of Components of Net Deferred Income Tax Assets and Liabilities

The components of our net deferred income tax assets and liabilities are as follows:

	As of December 31,
	2022		2021
Net deferred income tax asset - Non-current
Warranty cost	$	301	$	305
Inventory reserve	2,255		2,287
Unearned service revenue	8,930		9,913
Employee stock options	3,772		3,282
Tax credits	4,296		3,688
Loss carryforwards	19,197		18,487
Depreciation	729		1,295
Other, net	—		1,402
Intangibles & goodwill	12,461		14,400
Lease liability	3,690		4,749
Total deferred tax assets	55,631		59,808
Valuation allowance	(37,295)		(35,148)
Total deferred tax assets net of valuation allowance	18,336		24,660
Net deferred income tax liability - Non-current
Other, net	(2,420)		—
Operating lease right-of-use asset	(3,441)		(4,441)
Total deferred tax liabilities	(5,861)		(4,441)
Net deferred tax assets	$	12,475	$	20,219

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Years ended December 31,
	2022		2021		2020
Balance at January 1	$	1,664	$	1,873	$	1,924
Additions based on tax positions related to the current year	1,924		53		273
Additions for tax positions of prior years	—		—		—
Lapse of statute of limitations	(1,160)		(262)		(324)
Balance at December 31	$	2,428	$	1,664	$	1,873

Summary of Income Tax Examinations

The table below summarizes the open tax years and ongoing tax examinations in major jurisdictions as of December 31, 2022.

Jurisdiction	Open Years	Examination in Process
United States - Federal Income Tax	2019-2022	N/A
United States - various states	2018-2022	N/A
Germany	2014-2022	N/A
Switzerland	2020-2022	N/A
Singapore	2018-2022	N/A