Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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:	2022			2021
Expected income tax benefit at the federal statutory rate		21.0	%		21.0	%
State taxes, net of federal benefit		6.0			7.7
Research and development tax credits		0.9			0.8
Permanent differences		(0.5	)		(0.2	)
Change in valuation allowance		(27.4	)		(29.3	)
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,
	2022			2021
Deferred tax assets:
Federal and state operating loss carryforwards	$	66,709		$	60,966
Research and development tax credits		8,384			6,655
Lease liabilities		9,420			4,221
Manufacturing line and production equipment		27,875			29,153
Inventory related costs		12,669			11,076
Compensation related items		2,838			2,877
Capitalized research and development costs		17,880			—
Property and equipment		1,200			—
Other		905			141
Total gross deferred tax asset		147,880			115,089
Valuation allowance		(140,411	)		(111,024	)
Net deferred tax asset		7,469			4,065
Deferred tax liabilities:
Property and equipment		—			(167	)
Operating lease right-of-use asset		(7,469	)		(3,898	)
Total deferred tax liabilities		(7,469	)		(4,065	)
Net deferred tax asset	$	—		$	—

Summary of NOLs and Tax Credit Carryforwards

NOLs and tax credit carryforwards as of December 31, 2022 are as follows (in thousands):

	Amount		Expiration Years
NOLs, federal (post December 31, 2017)	$	202,240	Do not expire
NOLs, federal (pre January 1, 2018)		30,901	2033 - 2037
NOLs, state		204,050	2033 to 2041
Research and development tax credits, federal		9,596	2035 to 2041
Research and development tax credits, state		7,759	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,
	2022		2021
Unrecognized tax benefits at the beginning of the period	$	7,244	$	4,841
Additions for current tax positions		1,729		2,403
Changes for previous tax positions		—		—
Unrecognized tax benefits at the end of the period	$	8,973	$	7,244