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INCOME TAXES (Tables)

12 Months Ended

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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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.

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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.

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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.

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Tabular disclosure of the change in unrecognized tax benefits.

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