Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

Details of the provision for income taxes consist of the following:

	Year Ended December 31,
	2020			2019
Federal	$	(6,416	)	$	(32,508	)
State		4,198			(9,641	)
Valuation allowance		2,218			42,149
	$	—		$	—
Current	$	—		$	—
Deferred		(2,218	)		(42,149	)
Valuation allowance		2,218			42,149
Total	$	—		$	—

Schedule of Difference Between Statutory Federal Income Tax Rate

The reasons for the difference between the statutory federal income tax rate and the Company’s effective income tax rate as of December 31, 2020 and 2019 are as follows:

	Year Ended December 31,
	2020			2019
Federal income tax rate		21.0	%		21.0	%
State taxes		(11.4	)		6.3
Other		(3.6	)		0.4
Valuation allowance		(6.0	)		(27.7	)
Total		—	%		—	%

Schedule of Significant Components of Company's Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2020 and 2019, are as follows:

	As of December 31,
	2020					2019
	Assets			Liabilities		Assets			Liabilities
Acquired in-process research and development	$	45,346		$	—	$	50,628		$	—
Net operating loss carryforward		44,983			—		41,427			—
Accrued compensation		4,075			—		5,158			—
Credits		1,604			—		1,682			—
Disallowed interest		7,751			—		1,661			—
Deferred rent		121			—		160			—
Fixed assets		65			—		46			—
Inventory		100			—		—			—
Other		71			1,242		61			167
Total	$	104,116			1,242	$	100,823			167
Net deferred tax asset	$	102,874		$	—	$	100,656		$	—
Valuation allowance	$	(102,874	)	$	—	$	(100,656	)	$	—
Total	$	—		$	—	$	—		$	—