Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Reconciliation

The differences between the effective income tax rate and the statutory tax rates during the years ended 2022, 2021 and 2020 are as follows (in thousands):

	Year Ended December 31,
	2022			2021			2020
Net loss before tax	$	(740,359)		$	(578,485)		$	(357,937)
Statutory U.S. federal tax rate	21.00		%	21.00		%	21.00		%
Tax computed at federal statutory rate	(155,475)			(121,482)			(75,167)
State income taxes, net of federal benefit	(2,305)			(4,657)			(13,490)
Increase (decrease) in taxes recoverable resulting from:
Effect of change in valuation allowance	198,064			150,487			110,985
Non-deductible share-based compensation	6,754			4,783			2,724
Tax deductions for share-based compensation	3,876			(17,243)			(17,991)
Tax credits	(73,383)			(30,289)			(15,672)
Dissolution of Canadian entity	24,761			—			—
Foreign withholding taxes	508			3,299			—
Change in tax rate	(11,224)			2,972			—
Unrecognized tax benefits	6,965			7,573			3,857
Return to provision and other true-ups	(3,871)			115			25
Non-deductible officers’ compensation	5,969			8,318			4,697
Other differences	(131)			(577)			32
Income tax expense	$	508		$	3,299		$	—

Schedule of Deferred Tax

The following table summarizes the significant components of the Company’s deferred tax assets (in thousands):

	December 31,
	2022		2021
Deferred tax assets:
Tangible and intangible depreciable assets	$	183,129	$	29,576
Stock compensation	46,013		26,738
Provisions	12,385		5,740
Lease liability	11,739		9,916
Non-current investment	1,814		673
Net operating loss carryforward	254,820		299,204
Capital loss carryforward	—		89
Canada scientific research and experimental development expenditures	—		5,471
U.S. research and development tax credits	118,019		51,550
Total gross deferred tax assets	627,919		428,957
Less valuation allowance	(619,686)		(421,044)
Net deferred tax assets	$	8,233	$	7,913
Deferred tax liabilities:
Right-of-use asset	$	(8,233)	$	(7,913)
Net deferred income taxes	$	—	$	—

Schedule of Unrecognized Tax Positions

A reconciliation of the beginning and ending amounts of unrecognized tax positions are as follows (in thousands):

	December 31,
	2022		2021		2020
Unrecognized tax positions, beginning of year	$	24,817	$	17,046	$	12,916
Gross increase — current period tax positions	9,115		7,849		4,130
Gross decrease — current period tax positions	—		—		—
Gross decrease — prior period tax positions	(1,940)		(78)		—
Gross increase — prior period tax positions	—		—		—
Expiration of statute of limitations	—		—		—
Unrecognized tax positions, end of year	$	31,992	$	24,817	$	17,046