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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Intangible assets | $ 192,444 | $ 187,839
Share-based compensation | 31,712 | 29,673
Net operating loss carryforwards | 329,135 | 228,985
Research and development credits | 67,667 | 57,419
Orphan drug credits | 34,023 | 30,160
Development derivative liability | 75,190 | 79,374
Convertible debt | 5,582 | 6,850
Fixed Assets | 18 |
Lease liability | 2,888 | 4,304
Accruals | 17,401 | 16,272
Total deferred tax assets | 756,060 | 640,876
Deferred tax liabilities: |  |
Fixed assets |  | (91)
Right-of-use asset | (2,672) | (4,032)
481(a) adjustment |  | (233)
Total deferred tax liabilities | (2,672) | (4,356)
Net deferred tax assets before allowance: | 753,388 | 636,520
Less valuation allowance | $ (753,388) | $ (636,520)

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