Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign
For the year ended December 31, loss before income tax consisted of the following:
202120202019
(in thousands)
Costa Rica operations$4,027 $(8,872)$5,022 
Non-Costa Rica operations(43,739)(29,145)(42,532)
$(39,712)$(38,017)$(37,510)
Schedule of Components of Income Tax Expense (Benefit)
For the year ended December 31, the income tax provision (benefit) consisted of the following:
202120202019
(in thousands)
Current
Costa Rica$289 $— $— 
Non-Costa Rica1,131 378 640 
Total current1,420 378 640 
Deferred
Costa Rica— — — 
Non-Costa Rica7 (274)— 
Total deferred7 (274)— 
Total provision$1,427 $104 $640 
Schedule of Effective Income Tax Rate Reconciliation
The items accounting for the difference between income taxes computed at the Costa Rica statutory income tax rate and the income tax provision (benefit) consisted of the following for the year ended December 31:
202120202019
(in thousands)
Tax benefit at Costa Rica statutory rate$(11,914)30 %$(11,405)30 %$(11,253)30 %
Foreign tax rate differential9,430 (24)5,252 (14)10,623 (29)
Return to provision adjustment384 (1)(559)2 391 (1)
Tax credits(53)— (82)— (56)— 
Change in valuation allowance7,043 (18)4,071 (11)2,271 (6)
Tax holiday adjustment (benefit)(918)2 2,636 (7)(1,507)4 
U.S. Stock Compensation(2,681)7 — — — — 
Other136 — 191 — 171 — 
Total provision for income taxes$1,427 (4)%$104 — %$640 (2)%
Schedule of Deferred Tax Assets and Liabilities
As of December 31, the components of the Company's deferred tax assets and liabilities are as follows:
20212020
(in thousands)
Accruals and reserves$301 $133 
Intangibles130 113 
Stock compensation 775 197 
Net operating loss18,208 11,868 
R&D credits169 116 
Other44 179 
Valuation allowance(19,369)(12,332)
Total net deferred tax assets (included in “Other non-current assets”)$258 $274