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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation | Reconciliation between the tax provision computed at the federal statutory income tax rate and the Company's actual effective income tax rate are as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Federal statutory tax rate | 21 | % |  | 21 | % |  | 21 | %
R&D tax credit | 1 |  |  | 2 |  |  | 2 |
Stock-based compensation and other permanent differences | (1) |  |  | 2 |  |  | — |
Change in valuation allowance | (21) |  |  | (25) |  |  | (23) |
Total | — | % |  | — | % |  | — | %
Schedule of Deferred Tax Assets and Liabilities | Significant components of net deferred tax assets are as follows (in thousands):
| December 31,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Net operating losses | $ | 80,273 |  |  | $ | 65,197 |
Property and equipment | 203 |  |  | 847 |
R&D tax credit | 9,224 |  |  | 7,346 |
Stock-based compensation | 3,829 |  |  | 2,082 |
Capitalized R&D expenses | 20,644 |  |  | 12,971 |
Inventory | 2,708 |  |  | 2,279 |
Lease liability | 6,824 |  |  | 6,404 |
Accruals and reserves | 2,713 |  |  | 2,758 |
Total deferred tax assets | 126,418 |  |  | 99,884 |
Valuation allowance | (121,461) |  |  | (94,056) |
Net deferred tax assets | 4,957 |  |  | 5,828 |
Deferred tax liabilities: |  |  |
Right-of-use assets | (4,957) |  |  | (5,828) |
Total deferred tax liabilities | (4,957) |  |  | (5,828) |
Net deferred tax assets | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the change in the unrecognized tax benefit during the year is as follows (in thousands):
| December 31,
| 2023 |  | 2022 |  | 2021
Beginning of year | $ | 2,700 |  |  | $ | 1,917 |  |  | $ | 1,407 |
Additions for tax positions related to: |  |  |  |  |
Current year | 842 |  |  | 783 |  |  | 510 |
Prior years | (150) |  |  | — |  |  | — |
End of year | $ | 3,392 |  |  | $ | 2,700 |  |  | $ | 1,917 |

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