Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Summary of Reconciliation Between Federal Statutory Rate and Effective Tax Rate

The reconciliation between the federal statutory rate and the Company’s effective tax rate is summarized below:

	Years Ended December 31,
		2021	2020
Federal statutory rate		21.00%	21.00%
State blended rate		4.99%	3.34%
Stock-based compensation		(3.61%)	(0.77%)
Gain (loss) on debt extinguishment		(8.53%)	—%
Other permanent items		(0.47%)	(0.13%)
Change in valuation allowance		(62.41%)	(25.48%)
Convertible debt embedded derivative		44.95%	1.94%
Other		4.02%	0.82%
Effective tax rate		(0.06%)	0.72%

Summary of Tax Effects of Temporary Differences and Carryforwards of Deferred Tax Deferred Tax and Liabilities

The tax effects of temporary differences and carryforwards of the deferred tax assets and liabilities are presented below (in thousands):

	December 31,
		2021		2020
Deferred tax assets:
Net operating loss carryforwards	$	50,494	$	44,568
Depreciation and amortization		4,656		3,375
Accruals and reserves		3,577		2,666
Interest expense limitation carryforward		2,229		—
Research and development credits		2,250		2,197
Gross deferred tax assets	$	63,206	$	52,806
Less: valuation allowance		(63,206)		(49,817)
Net deferred tax assets	$	—	$	2,989
Deferred tax liability:
Convertible debt embedded derivative		—		(2,989)
Total	$	—	$	—

Summary of Changes in Unrecognized Tax Benefits

The following table reflects changes in the unrecognized tax benefits since January 1, 2020 (in thousands):

	December 31,
		2021		2020
Gross amount of unrecognized tax benefits as of the beginning of the period	$	447	$	431
Increases related to current year tax provisions		18		16
Gross amount of unrecognized tax benefits as of the end of the period	$	465	$	447