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Provision for Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Provision for Income Taxes Differs from Amount Expected by Applying Federal Statutory Rate to Loss Before Taxes | The provision for income taxes differs from the amount expected by applying the federal statutory rate to the loss before taxes as follows:
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Federal statutory income tax rate |  |  | 21.00 | % |  |  | 21.00 | % |  |  | 21.00 | %
Equity investment |  |  | 4.15 | % |  |  | 0.00 | % |  |  | 0.00 | %
Research and development credits |  |  | 3.10 | % |  |  | 0.00 | % |  |  | 0.00 | %
Change in valuation allowance |  |  | (27.35 | )% |  |  | (19.65 | )% |  |  | (19.46 | )%
Non-deductible expenses and other |  |  | (0.90 | )% |  |  | (1.35 | )% |  |  | (1.54 | )%
Total |  |  | 0.00 | % |  |  | 0.00 | % |  |  | 0.00 | %
Schedule of Components of Deferred Tax Assets | As of December 31, 2020 and 2019, the components of the Company’s deferred tax assets are as follows (in thousands):
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |  |  |
Federal and state net operating loss carryforwards |  | $ | 54,526 |  |  | $ | 30,049 |
Research and development credits carryforwards |  |  | 11,209 |  |  |  | 8,077 |
Depreciation |  |  | 9,068 |  |  |  | 6,052 |
Deferred Revenue |  |  | 2,407 |  |  |  | 3,277 |
Lease liability |  |  | 3,831 |  |  |  | - |
Other |  |  | 5,890 |  |  |  | 2,965 |
Total deferred tax assets |  |  | 86,931 |  |  |  | 50,420 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right-of-use assets |  |  | (2,704 | ) |  |  | - |
Total deferred tax liabilities |  |  | (2,704 | ) |  |  | - |
Less valuation allowance |  |  | (84,227 | ) |  |  | (50,420 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |
Summary of Activity Related to Unrecognized Tax Benefits | The following table summarizes the activity related to our unrecognized tax benefits (in thousands):
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Beginning balance |  | $ | 2,165 |  |  | $ | 1,084 |  |  | $ | 622 |
Additions (decreases) for tax positions taken in a prior year |  |  | (258 | ) |  |  | (7 | ) |  |  | 8 |
Additions for tax positions taken in current year |  |  | 1,246 |  |  |  | 1,088 |  |  |  | 454 |
Ending balance |  | $ | 3,153 |  |  | $ | 2,165 |  |  | $ | 1,084 |

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