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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Reconciliation of Federal Income Tax Rate to Company's Effective Tax Rate | The reconciliation of the federal statutory income tax rate to the Company’s effective tax rate for the years ended December 31, 2021 and 2020 are as follows:
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
Tax at statutory federal rate |  |  | -21.00 | % |  |  | -21.00 | %
State Tax (benefit)—net of federal benefit |  |  | 0.00 | % |  |  | 0.00 | %
Permanent differences |  |  | 0.35 | % |  |  | 0.58 | %
Tax credits |  |  | -5.86 | % |  |  | -12.26 | %
Derecognition due to Sec. 382 and 383 limitations |  |  | 0.00 | % |  |  | 44.55 | %
Change in valuation allowance |  |  | 26.26 | % |  |  | -12.25 | %
Other |  |  | 0.25 | % |  |  | 0.38 | %
Effective tax rate |  |  | 0.00 | % |  |  | 0.00 | %
Components of the Company's Deferred Tax Assets (Liabilities) | Significant components of the Company’s deferred tax assets as of December 31, 2021 and 2020 consist of the following (in thousands):
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |  |  |
Accruals and reserves |  | $ | 1,000 |  |  | $ | 1,095 |
Net operating loss carry forwards |  |  | 47,541 |  |  |  | 29,505 |
Tax credit carry forwards |  |  | 12,939 |  |  |  | 7,789 |
Fixed and intangible assets |  |  | 3 |  |  |  | 7 |
Valuation allowance |  |  | (61,483 | ) |  |  | (38,396 | )
Net deferred tax assets: |  | $ | — |  |  | $ | — |
Unrecognized Tax Benefits | A reconciliation of the beginning and ending balance of the unrecognized tax benefits is as follows (in thousands):
Beginning Balance at January 1, 2020 |  | $ | 1,871 |
Increase/(Decrease) of unrecognized tax benefits taken in prior years |  |  | (295 | )
Increase/(Decrease) of unrecognized tax benefits related to current year |  |  | 1,379 |
Ending Balance at December 31, 2020 |  | $ | 2,955 |
Increase/(Decrease) of unrecognized tax benefits taken in prior years |  |  | — |
Increase/(Decrease) of unrecognized tax benefits related to current year |  |  | 1,749 |
Ending Balance at December 31, 2021 |  | $ | 4,704 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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