Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Taxes

Schedule of components of income taxes

	Year Ended December 31,
	2020		2019
Current:
Federal		—		—
State		—		—
Foreign		260		—
Total Current	$	260	$	—
Deferred:
Federal		—		—
State		—		—
Foreign		—		—
Total Deferred	$	—	$	—
Provision for income taxes	$	260	$	—

Schedule of reconciliation of statutory federal income tax rate

	Year Ended December 31,
	2020		2019
Tax at statutory federal rate	(21.0)	%	(21.0)	%
State taxes, net of federal benefit	(1.5)		(0.8)
Stock-based compensation	5.4		2.0
Change in uncertain tax benefits	3.1		—
Change in valuation allowance	17.0		18.9
Other	—		0.9
Provision for income taxes	3.0	%	0.0	%

Schedule of tax effects of temporary differences and carryforwards

The tax effects of temporary differences and carryforwards that give rise to significant portions of the deferred tax assets are as follows (in thousands):

	December 31,
	2020		2019
Deferred tax assets:
Net operating loss carryforwards	$	31,683	$	29,684
Inventory		147		874
Accruals		254		430
Depreciation and amortization		240		143
Limitation on business interest		268		186
Stock-based compensation		676		546
Right of use liability		549		776
Gross deferred tax assets		33,817		32,639
Valuation allowance		(33,265)		(31,840)
Deferred tax assets		552		799
Deferred tax liabilities:
Right of use asset		(527)		(710)
Other		(25)		(89)
Deferred tax liabilities		(552)		(799)
Net deferred tax assets	$	—	$	—

Schedule of changes in the Company's gross unrecognized tax benefits

A summary of changes in the Company’s gross unrecognized tax benefits for the years ended December 31, 2020 and 2019 was as follows (in thousands):

	Year Ended December 31,
	2020		2019
Unrecognized tax expense, beginning of the year		—		—
Increase related to prior year tax positions		91		—
Increase related to current year tax positions		13		—
Unrecognized tax expense, end of year	$	104	$	—