Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

The provision for income tax consisted of the following:

	2021		2020
Current:
Federal	$	—	$	—
State	3		3
Foreign	237		—
Total current	240		3
Deferred:
Federal	(48,017)		(11,456)
State	(49,894)		—
Foreign	(9,956)		(2,044)
Valuation allowance	107,867		13,500
Total deferred	—		—
Total provision	$	240	$	3

Components of losses before income taxes, by taxing jurisdiction

The components of losses before income taxes, by taxing jurisdiction, were as follows for the years ended December 31:

	2021		2020
U.S.	$	(408,520)	$	(79,605)
Foreign	(107,745)		(67,480)
Total	$	(516,265)	$	(147,085)

Schedule of federal income tax rate

The provision for income taxes for the years ended December 31, differs from the amount computed by applying the statutory federal corporate income tax rate of 21% to losses before income taxes as a result of the following:

	2021		2020
Federal income tax expense	21.0	%	21.0	%
State income taxes (net of federal benefit)	3.8	%	0.0	%
Permanent differences	(0.1)	%	(1.3)	%
Fair value debt adjustments	(4.5)	%	(0.6)	%
Disallowed interest	(0.4)	%	(2.7)	%
Foreign tax rate difference	(0.2)	%	(6.7)	%
Return-to-provision adjustment	(3.1	%)	0.4	%
Uncertain tax benefit	(0.4)	%	—
Expiration of tax attributes	(1.7)	%	(1.0)	%
State tax rate change on deferred taxes	6.4	%	—
Valuation allowance	(20.8)	%	(9.1)	%
Effective tax rate	0.0	%	0.0	%

Schedule of deferred tax assets and deferred tax liabilities

The tax effects of temporary differences for the years ended December 31, that give rise to significant portions of the deferred tax assets and deferred tax liabilities are provided below:

	2021		2020
Deferred Tax Assets:
Net operating losses (“NOL”)	$	225,339	$	123,633
Research and development credits	4,240		7,921
Accrued liabilities	16,258		7,564
Construction in progress	—		3,061
Excess interest expense under section 163(j)	5,018		3,670
Capital losses	3,420		2,407
Amortization	12,176		—
Stock-based compensation	187		428
Other	1,714		296
Gross deferred tax assets	268,352		148,980
Valuation allowance	(256,413)		(148,546)
Deferred tax assets, net of valuation allowance	11,939		434
Deferred Tax Liabilities:
Depreciation	(573)		454
State taxes	(11,366)		(888)
Total deferred tax liabilities	(11,939)		(434)
Total net deferred tax assets (liabilities)	$	—	$	—

Schedule of unrecognized tax benefits

The aggregate change in the balance of unrecognized tax benefits for the years ended December 31, is as follows:

	2021		2020
Beginning balance	$	2,666	$	2,598
Increase related to current year tax positions	2,331		68
Ending balance	$	4,997	$	2,666

Summary of Valuation Allowance

The following table summarizes the valuation allowance:

	2021		2020
Beginning balance	$	148,546	$	135,046
Increase related to current year tax positions	107,867		13,500
Ending balance	$	256,413	$	148,546