Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Statutory Federal Income Tax Rate Effective Tax

The following is a reconciliation of the statutory federal income tax rate to the Company's effective tax rate:

	December 31,
Effective income tax rate:	2021			2020
Expected income tax benefit at the federal statutory rate		21.0	%		21.0	%
State taxes, net of federal benefit		7.7			7.7
Research and development tax credits		0.8			1.5
Permanent differences		(0.2	)		(0.8	)
Change in valuation allowance		(29.3	)		(29.4	)
Total provision for income taxes	—%			—%

Significant Components of Deferred Income Taxes

Significant components of the Company's deferred income taxes are as follows (in thousands):

	December 31,
	2021			2020
Deferred tax assets:
Federal and state operating loss carryforwards	$	60,966		$	31,700
Research and development tax credits		6,655			4,444
Lease liabilities		4,221			208
Manufacturing line and production equipment		29,153			12,201
Inventory related costs		11,076			1,890
Compensation related items		2,877			—
Other accruals		141			1,070
Total gross deferred tax asset		115,089			51,513
Valuation allowance		(111,024	)		(51,291	)
Net deferred tax asset		4,065			222
Deferred tax liabilities:
Property and equipment		(167	)		(53	)
Operating lease right-of-use asset		(3,898	)		(169	)
Total deferred tax liabilities		(4,065	)		(222	)
Net deferred tax asset	$	—		$	—

Summary of NOLs and Tax Credit Carryforwards

NOLs and tax credit carryforwards as of December 31, 2021 are as follows (in thousands):

	Amount		Expiration Years
NOLs, federal (post December 31, 2017)	$	181,135	Do not expire
NOLs, federal (pre January 1, 2018)		30,901	2033 - 2037
NOLs, state		188,733	2033 to 2041
Research and development tax credits, federal		7,652	2035 to 2041
Research and development tax credits, state		6,247	Do not expire

Reconciliation of Beginning and Ending Balance of Total Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending balance of total gross unrecognized tax benefits is as follows (in thousands):

	December 31,
	2021		2020
Unrecognized tax benefits at the beginning of the period	$	4,841	$	2,395
Additions for current tax positions		2,403		2,446
Changes for previous tax positions		—		—
Unrecognized tax benefits at the end of the period	$	7,244	$	4,841