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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income (Loss) Before Income Taxes | The components of income (loss) before income taxes were as follows:
|  | Years Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | (in thousands) |
United States |  | $ | 32,379 |  |  | $ | (9,645 | ) |  | $ | (6,485 | )
Foreign |  |  | (24 | ) |  |  | 274 |  |  |  | (130 | )
|  | $ | 32,355 |  |  | $ | (9,371 | ) |  | $ | (6,615 | )
Schedule of Components of Income Tax (Expense) Benefit | The components of income tax (expense) benefit were as follows:
|  | Years Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | (in thousands) |
United States |  | $ | (12 | ) |  | $ | (1 | ) |  | $ | 8 |
Foreign |  |  | (66 | ) |  |  | — |  |  |  | — |
|  | $ | (78 | ) |  | $ | (1 | ) |  | $ | 8 |
Schedule of Components of Deferred Tax Assets and Liabilities | The material components of the deferred tax assets and liabilities consisted of net operating loss carry-forwards and tax credit carry-forwards.
|  | Years Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | (in thousands) |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |  |
Accrual, write-down and other |  | $ | 5,442 |  |  | $ | 3,249 |  |  | $ | 2,469 |
Depreciation and amortization |  |  | (818 | ) |  |  | 257 |  |  |  | 76 |
Net operating loss and credits carry forwards |  |  | 64,690 |  |  |  | 52,445 |  |  |  | 42,949 |
Total gross deferred tax assets (liabilities) |  |  | 69,314 |  |  |  | 55,951 |  |  |  | 45,494 |
Valuation allowance |  |  | (69,314 | ) |  |  | (55,951 | ) |  |  | (45,494 | )
Total net deferred tax assets |  | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Reconciliation of Effective Tax Rate | A reconciliation of the Company’s effective tax rate to the statutory U.S. federal rate is as follows:
|  | Years Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | (in thousands) |
US Federal Rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
R&D Credits |  |  | - |  |  |  | - |  |  |  | (10.9 | )
Permanent differences and others |  |  | (63.3 | ) |  |  | 90.4 |  |  |  | (18.3 | )
Change in valuation allowance |  |  | 42.3 |  |  |  | (111.4 | ) |  |  | 8.2 |
|  |  | 0.0 | % |  |  | 0.0 | % |  |  | 0.0 | %
Schedule of Reconciliation of Unrecognized Tax Benefit | A reconciliation of the beginning and ending unrecognized tax benefit amount is as follows:
|  | December 31, |
|  | 2021 |  |  | 2020 |
|  | (in thousands) |
Beginning balance |  | $ | 2,436 |  |  | $ | 2,184 |
Increase (decrease) in balance related to tax position taken during prior periods |  |  | — |  |  |  | — |
Increase (decrease) in balance related to tax position taken during the current period |  |  | (5 | ) |  |  | 252 |
Ending balance |  | $ | 2,431 |  |  | $ | 2,436 |
Schedule of Tax Years Examination By Major Tax Jurisdictions | As of December 31, 2021, the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are as follows:
Jurisdiction |  | Earliest Tax Year Subject to Examination
U.S. federal |  | 2018
California State |  | 2017
Michigan State |  | 2017

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=124434304&loc=d3e36027-109320 + Details
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