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Income Taxes	9 Months Ended
Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	(11) Income Taxes During the nine months ended September 30, 2020 and 2019, the Company recorded a full valuation allowance on federal and state deferred tax assets since management does not forecast the Company to be in a profitable position in the near future. As a result of the COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted on March 27, 2020 to provide relief for taxpayers. The CARES Act contain a significant number of provisions that may impact on the Company’s accounting for income taxes. The Company has considered several key corporate provisions within the CARES Act, has evaluated its potential impact and as a result recorded a tax benefit of $0.2 million and $0.5 million for the three and nine month periods ended September 30, 2020, respectively, related to an anticipated refund to be received for federal taxes incurred for the year ending December 31, 2019. The refund is expected to be received when the Company files its fiscal year 2020 tax returns which are due October 15, 2021. Accordingly, the Company has recorded the receivable of $0.5 million in other long-term assets on the Company’s unaudited condensed consolidated balance sheet as of September 30, 2020.

Income Taxes

9 Months Ended

Sep. 30, 2020

(11) Income Taxes

During the nine months ended September 30, 2020 and 2019, the Company recorded a full valuation allowance on federal and state deferred tax assets since management does not forecast the Company to be in a profitable position in the near future.

As a result of the COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted on March 27, 2020 to provide relief for taxpayers. The CARES Act contain a significant number of provisions that may impact on the Company’s accounting for income taxes. The Company has considered several key corporate provisions within the CARES Act, has evaluated its potential impact and as a result recorded a tax benefit of $0.2 million and $0.5 million for the three and nine month periods ended September 30, 2020, respectively, related to an anticipated refund to be received for federal taxes incurred for the year ending December 31, 2019. The refund is expected to be received when the Company files its fiscal year 2020 tax returns which are due October 15, 2021. Accordingly, the Company has recorded the receivable of $0.5 million in other long-term assets on the Company’s unaudited condensed consolidated balance sheet as of September 30, 2020.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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