Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Reconciliation Between Provision for Income Taxes and Income Taxes Computed Using U.S. Federal Statutory Corporate Tax Rate

A reconciliation between the provision for income taxes and income taxes computed using the U.S. federal statutory corporate tax rate is as follows (in thousands):

	Years Ended December 31,
	2022			2021
Income taxes computed at the statutory rate	$	(41,522	)	$	(30,216	)
Permanent items		2,713			1,387
Research and development credit		(2,453	)		(2,950	)
Change in valuation allowance		41,137			31,783
Other		125			(4	)
Provision (benefit) for income taxes	$	—		$	—

Components of Deferred Tax Assets

Significant components of the Company’s net deferred tax assets are as follows (in thousands):

	Years Ended December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	85,918		$	60,936
Research credits		8,897			6,694
Intangible assets		25,319			13,809
Other		6,517			3,996
Gross deferred tax assets		126,651			85,435
Less valuation allowance		(126,170	)		(85,033	)
Deferred tax assets, net of valuation allowance		481			402
Deferred tax liabilities:
Other		(481	)		(402	)
Net deferred tax assets	$	—		$	—

Summary of Activity Related to Gross Unrecognized Benefits

The following table summarizes the activity related to the Company's gross unrecognized tax benefits:

	Years Ended December 31,
	2022		2021
Beginning balance	$	1,704	$	938
Increases related to prior year tax positions		-		64
Increases related to current year tax positions		623		702
Ending balance	$	2,327	$	1,704