Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Reconciliation of Differences between United States Statutory Federal Income Tax Rate and Effective Tax Rate

A reconciliation of the differences between the United States statutory federal income tax rate and the effective tax rate as provided in the statements of operations is as follows:

	Year Ended December 31,
	2020			2019
Tax computed at the federal statutory rate		21.0	%		21.0	%
State income taxes, net of federal benefits		5.1			1.9
Nondeductible expenses		(0.1	)		(0.4	)
Stock-based compensation		(2.2	)		(9.5	)
Deferred tax adjustments		(57.0	)		—
Change in valuation allowance		33.2			(13.0	)
		—			—

Summary of Federal and State Income Tax Provision

The federal and state income tax provision is summarized as follows (in thousands):

	Year Ended December 31,
	2020		2019
Current
Federal	$	—	$	—
State		7		15
		7		15
Deferred
Federal		—		—
State		—		—
		—		—
Income tax expense	$	7	$	15

Significant Components of Deferred Tax Assets (Liabilities)

The tax effects of significant components of the Company’s deferred tax assets (liabilities) are as follows (in thousands):

	December 31,
	2020			2019
Deferred Tax Assets:
Net operating loss carryforwards	$	3,720		$	16,096
Operating lease liabilities		691			766
Other accruals		101			61
Accrued compensation		448			—
Reserves		299			301
Deferred revenue		642			850
Intangible assets		32			253
Stock-based compensation		4,910			4,821
Total gross deferred tax assets	$	10,843		$	23,148
Deferred Tax Liabilities:
Property and equipment		(805	)		(1,026	)
Operating lease right-of-use assets		(655	)		(739	)
Other		(61	)		(92	)
Total gross deferred tax liabilities	$	(1,521	)	$	(1,857	)
Valuation allowance		(9,322	)		(21,291	)
Total deferred taxes	$	—		$	—