Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2023			2022
Current income tax expense:
Federal	$	-		$	-
State		10			13
Total current income tax expense		10			13
Deferred income tax expense (benefit):
Federal		1			1
State		(1	)		(1	)
Total deferred tax expense		—			—
Total expense from income taxes	$	10		$	13

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,
	2023			2022
Federal statutory income tax rate		21.0	%		21.0	%
State income taxes, net of federal benefits		1.4	%		(38.9	)%
Interest accretion expense		11.0	%		(186.9	)%
Change in valuation allowance		(20.0	)%		269.1	%
Mark to market warrant		0.5	%		(58.5	)%
Deferred true-up		(2.4	)%		0.2	%
Stock-based compensation		(0.0	)%		(8.2	)%
Impairment		(12.0	)%		5.3	%
Other permanent items		0.5	%		(3.1	)%
Effective income tax rate		(0.0	)%		(0.0	)%

Schedule of Net Deferred Tax Liabilities

Net deferred tax liabilities as of December 31, 2023 and 2022 consisted of the following:

	Year Ended December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	109,544		$	102,723
Research and development tax credit carryforwards		5,674			5,674
Stock-based compensation expense		16,539			14,321
Startup costs		498			588
Intangible assets		3,442			3,905
Deferred revenue		1,441			1,135
Unicap		5			6
Imputed interest on contingent payments		110			5,654
Legal fee capitalization and amortization		1,171			1,342
Capitalized research and development		26,613			19,318
Other		4,751			3,121
Total deferred tax assets		169,788			157,787
Deferred tax liabilities:
In-process research and development		—			(27,271	)
Total deferred tax liabilities		—			(27,271	)
Valuation allowance		(169,797	)		(130,525	)
Net deferred tax liabilities	$	(9	)	$	(9	)

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, 2021	$	1,270
Decrease related to current year tax provisions		(242	)
Balance at December 31, 2022	$	1,028
Decrease related to current year tax provisions		—
Balance at December 31, 2023	$	1,028