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Income Taxes - Schedule of Significant Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
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Deferred tax assets: |  |
Research and development tax credit carryforwards | $ 29,046,000 | $ 27,607,000
Net operating loss carryforwards | 5,923,000 | 328,000
Inventory reserves | 2,282,000 | 1,522,000
Investment tax credit carryforwards | 1,927,000 | 2,102,000
Stock-based compensation | 1,796,000 | 1,587,000
Vacation accrual | 1,349,000 | 1,280,000
UNICAP | 1,336,000 | 351,000
Accrued payroll tax deferral | 764,000 |
Lease liabilities | 518,000 | 679,000
Other | 1,197,000 | 1,708,000
Total deferred tax assets | 46,138,000 | 37,164,000
Less: Valuation allowance for deferred tax assets | (37,856,000) | (30,363,000)
Net deferred tax assets | 8,282,000 | 6,801,000
Deferred tax liabilities: |  |
Depreciation | (6,809,000) | (5,296,000)
Prepaid expenses | (616,000) | (552,000)
ROU assets | (490,000) | (653,000)
Other | (141,000) | (95,000)
Total deferred tax liabilities | (8,056,000) | (6,596,000)
Net deferred tax assets (liabilities) | $ 226,000 | $ 205,000

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