Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Pretax Loss from Operation

The components of pretax loss from operations for the years ended December 31, 2022 and 2021 are as follows:

	December 31,
	2022		2021
U.S.	$	(39,346)	$	(117,868)
Foreign	(188)		185
Pretax loss from operations	$	(39,534)	$	(117,683)

Schedule of Components of Income Tax Expense for Continuing Operations

The components of income tax expense for continuing operations are as follows:

	December 31,
	2022		2021
Federal	$	—	$	—
State	15		—
Foreign	67		—
Total provision for income taxes	$	82	$	—

Schedule of Reconciliation of Expected Tax Computed at U.S. Statutory Federal Income Tax Rate to Total Expense for Income Taxes

The following table presents a reconciliation of income tax computed at the U.S. federal statutory tax rate to the total income tax expense for the years ended December 31, 2022 and 2021 (dollars in thousands):

	Year Ended December 31,
	2022				2021
	Amount		Tax Rate		Amount		Tax Rate
Income tax benefit at federal statutory rate	$	(8,302)	21.0	%	$	(24,714)	21.0	%
Adjustments for tax effects of:
State taxes, net	(847)		2.1	%	(2,343)		2.0	%
Permanent adjustments	917		(2.3)	%	352		(0.3)	%
Goodwill impairment	2,525		(6.4)	%	—		—	%
Stock based compensation expense	2,525		(6.4)	%	—		—	%
Research and development credit	(2,099)		5.3	%	(2,255)		1.9	%
Unrecognized tax benefit	630		(1.6)	%	676		(0.6)	%
Rate change	—		—	%	532		(0.5)	%
Return to provision	534		(1.3)	%	—		—	%
Other	—		—	%	817		(0.6)	%
Valuation allowance	4,199		(10.6)	%	26,935		(22.9)	%
Income tax expense	$	82	(0.2)	%	$	—	—	%

Schedule of Components of Company's Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2022 and 2021 are as follows (in thousands): 

	December 31,
	2022		2021
Deferred tax assets:
Net operating losses	$	94,437	$	93,668
Stock-based compensation	1,678		2,468
Research and development credit	10,273		8,803
Capitalized research costs	9,473		—
Accrued compensation	1,161		432
Accrued expenses	—		446
Intangible assets	92		3,564
Lease liability	1,019		1,114
Inventory	655		202
Other	35		11
Total gross deferred tax assets	118,823		110,708
Valuation allowance	(110,907)		(106,717)
Net deferred tax asset	7,916		3,991
Deferred tax liabilities:
Deferred installment gain	(5,315)		—
Property and equipment	(1,105)		(1,986)
Right of use assets	(891)		(1,009)
Prepaid expenses	(105)		(593)
Other	(461)		(313)
Debt	(39)		(90)
Total deferred tax liabilities	(7,916)		(3,991)
Net deferred tax assets (liabilities)	$	—	$	—

Schedule of NOLs and Tax Credit Carryforwards

The following table presents NOLs and tax credit carryforwards as of December 31, 2022 (in thousands):

	Amount		Expiration Years
NOLs, federal (post-December 31, 2017)	$	309,325	Indefinite (1)
NOLs, federal (pre-January 1, 2018)	$	108,165	2031	-	2037
NOLs, state	$	96,361	2026	-	2042
NOLs, state (post-December 31, 2017)	$	14,725	Indefinite (1)
Research and development tax credits, federal	$	9,503	2031	-	2042
Research and development tax credits, California	$	6,548	Indefinite
____________________
(1) NOL carryforwards generated after 2017 can be carried forward indefinitely and can generally be used to offset up to 80% of future taxable income.

Schedule of Changes to Unrecognized Tax Benefits

The following table summarizes the changes to unrecognized tax benefits as of December 31, 2022 and 2021 (in thousands):

	December 31,
	2022		2021
Balance at beginning of year	$	4,128	$	3,397
Gross increases – tax positions in current period	683		731
Gross decreases – tax positions in prior period	(16)		—
Balance at end of year	$	4,795	$	4,128