Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Current and Deferred Tax Provision

A summary of the Company’s current and deferred tax provision is as follows:

	Year Ended December 31,
	2022			2021
Current income tax expense:
Federal	$	-		$	-
State		13			17
Total current income tax expense		13			17
Deferred income tax expense (benefit):
Federal		1			1
State		(1	)		2
Total deferred tax expense		—			3
Total expense from income taxes	$	13		$	20

Schedule of Reconciliation of the U.S. Federal Statutory Income Tax

A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows:

	Year Ended December 31,
	2022			2021
Federal statutory income tax rate		21.0	%		21.0	%
State income taxes, net of federal benefits		(38.9	)%		9.8	%
Research and development tax credits		0.0	%		1.5	%
Interest accretion expense		(186.9	)%		8.6	%
Change in valuation allowance		269.1	%		(46.1	)%
Mark to market warrant		(58.5	)%		2.8	%
Deferred true-up		0.2	%		1.7	%
Stock-based compensation		(8.2	)%		0.5	%
Impairment		5.3	%		—
Other permanent items		(3.1	)%		0.2	%
Effective income tax rate		(0.0	)%		0.0	%

Schedule of Net Deferred Tax Liabilities

Net deferred tax liabilities as of December 31, 2022 and 2021 consisted of the following:

	Year Ended December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	102,723		$	88,327
Research and development tax credit carryforwards		5,674			7,672
Stock-based compensation expense		14,321			11,748
Startup costs		588			697
Intangible assets		3,905			4,471
Deferred revenue		1,135			1,103
Unicap		6			6
Imputed interest on contingent payments		5,654			4,410
Legal fee capitalization and amortization		1,342			1,550
Capitalized research and development		19,318			—
Other		3,121			1,535
Total deferred tax assets		157,787			121,519
Deferred tax liabilities:
In-process research and development		(27,271	)		(29,232	)
Total deferred tax liabilities		(27,271	)		(29,232	)
Valuation allowance		(130,525	)		(92,297	)
Net deferred tax liabilities	$	(9	)	$	(10	)

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:

	Unrecognized Tax Benefits
Balance at December 31, 2020	$	1,028
Increase related to current year tax provisions		242
Balance at December 31, 2021	$	1,270
Decrease related to current year tax provisions		(242	)
Balance at December 31, 2022	$	1,028