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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Components of Provision for Income Taxes | The following table presents components of the Company’s provision for income taxes (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Current expense: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 160 |  |  | 223 |  |  | 181 |
Foreign | 111 |  |  | 150 |  |  | 59 |
Total current tax expense | 271 |  |  | 373 |  |  | 240 |
Deferred tax benefit: |  |  |  |  |
Federal | — |  |  | — |  |  | — |
State | — |  |  | — |  |  | — |
Foreign | (2) |  |  | (6) |  |  | (11) |
Total deferred tax benefit | (2) |  |  | (6) |  |  | (11) |
Total tax expense | $ | 269 |  |  | $ | 367 |  |  | $ | 229 |
Schedule of Tax Expense Computed at Statutory Federal Rate and Tax Expense | The following table presents a reconciliation of the tax expense computed at the statutory federal rate and the Company’s tax expense (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Tax at statutory federal rate | $ | (24,323) |  |  | $ | (21,198) |  |  | $ | (9,172) |
State income taxes, net of federal benefit | 160 |  |  | 223 |  |  | 181 |
Stock-based compensation | (3,492) |  |  | (7,049) |  |  | (20,762) |
Meals and entertainment | 348 |  |  | 182 |  |  | 177 |
Section 162(m) limitation - officers compensation | 2,498 |  |  | 4,856 |  |  | 544 |
Other | 526 |  |  | (347) |  |  | 89 |
Tax credits | (2,695) |  |  | (381) |  |  | (1,426) |
Foreign rate differential | (40) |  |  | (30) |  |  | (9) |
Change in valuation allowance | 27,287 |  |  | 24,111 |  |  | 30,607 |
Provision for income taxes | $ | 269 |  |  | $ | 367 |  |  | $ | 229 |
Schedule of Significant Components of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):
| December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 111,236 |  |  | $ | 114,856 |
Tax credit carryforwards | 29,455 |  |  | 9,174 |
Stock-based compensation | 11,942 |  |  | 9,812 |
Capital research expenditures | 15,997 |  |  | — |
Allowances and other | 19,399 |  |  | 20,988 |
Lease obligation | 24,232 |  |  | 23,868 |
Total deferred tax assets | 212,261 |  |  | 178,698 |
Valuation allowance | (188,070) |  |  | (154,734) |
Net deferred tax assets | 24,191 |  |  | 23,964 |
Deferred tax liabilities: |  |  |
Depreciation and amortization | (9,402) |  |  | (3,212) |
ROU assets | (14,731) |  |  | (20,696) |
Total deferred tax liabilities | (24,133) |  |  | (23,908) |
Total deferred tax assets | $ | 58 |  |  | $ | 56 |
Schedule of Valuation Allowance for Deferred Tax Assets | The valuation allowance for deferred tax assets consisted of the following activity for the years ended December 31, 2022, 2021, and 2020 (in thousands):
| Balance at Beginning of Year |  | Additions |  | Deductions |  | Balance at End of Year
Year Ended December 31, 2022 | $ | 154,734 |  |  | $ | 33,336 |  |  | $ | — |  |  | $ | 188,070 |
Year Ended December 31, 2021 | $ | 123,803 |  |  | $ | 30,931 |  |  | $ | — |  |  | $ | 154,734 |
Year Ended December 31, 2020 | $ | 88,433 |  |  | $ | 35,370 |  |  | $ | — |  |  | $ | 123,803 |
Schedule of Unrecognized Tax Benefit | A reconciliation of the Company’s unrecognized tax benefit amount is as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Balance at beginning of year | $ | 3,310 |  |  | $ | 2,302 |  |  | $ | 1,842 |
Additions for tax positions taken in current year | 996 |  |  | 772 |  |  | 488 |
Increases in balance related to prior year tax positions | 426 |  |  | 236 |  |  | — |
Decreases in balance related to prior year tax positions | — |  |  | — |  |  | (28) |
Balance at end of year | $ | 4,732 |  |  | $ | 3,310 |  |  | $ | 2,302 |

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