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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes

loss before income taxes consists of the following (in thousands):

		Year Ended December 31,
		2023				2022
Domestic		$	(40,587	)		$	(174,041	)
International			(33,617	)			(18,887	)
Loss before income taxes		$	(74,204	)		$	(192,928	)

Schedule of Significant Components of Provision for Income Taxes

Significant components of the Company's benefit (expense) from income taxes are as follows (in thousands):

		Year Ended December 31,
		2023				2022
Current:
Federal		$	—			$	—
State			(197	)			(87	)
Foreign			(373	)			(405	)
Total current tax expense			(570	)			(492	)
Deferred:
Federal			—				—
State			—				—
Foreign			118				3,322
Total deferred benefit			118				3,322
Total benefit (expense) from income taxes		$	(452	)		$	2,830

Schedule of Reconciliation of Income Taxes at Statutory Rate to (Provision for)/Benefit (expense) from Income Taxes Recorded in Statements of Operations

Reconciliation of income taxes at the statutory rate to the benefit (expense) from income taxes recorded in the statements of operations is as follows:

		Year Ended December 31,
		2023				2022
Tax benefit at federal statutory rate			21.0	%			21.0	%
State tax expense, net of federal benefit			1.3				0.8
Foreign tax expense			8.1				0.8
NOL carryforwards expiring unutilized			(5.5	)			(22.8	)
Change in valuation allowance			(21.9	)			17.1
Federal R&D credit			0.2				0.2
Unrecognized tax benefit			—				0.9
Non-deductible interest/premium			—				(0.3	)
Non-deductible loss on Forward Sale of Preferred Stock and    Bridge Loans			—				(8.0	)
R&D tax credits expiring unutilized			—				(5.2	)
Transaction costs			(1.5	)			—
Executive stock-based compensation			(2.6	)			(0.8	)
Return to provision			2.5				—
Other, net			(2.0	)			(2.2	)
Effective tax rate			(0.4	)%			1.5	%

Schedule of Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):

		Year Ended December 31,
		2023				2022
Deferred tax assets:
Net operating loss carryforward		$	96,242			$	85,182
Reserves and accruals			3,152				3,943
Depreciation and amortization			564				563
Capitalized R&D costs			5,962				3,840
Tax credit carryforwards			15,463				14,456
Stock-based compensation			1,143				2,064
Right-of-use lease liabilities			7,782				8,663
Total gross deferred tax assets			130,308				118,711
Valuation allowance on deferred tax assets			(124,124	)			(107,893	)
Total deferred tax assets, net of valuation allowance			6,184				10,818
Deferred tax liabilities:
Fixed assets and intangibles			(54	)			(3,913	)
Right-of-use assets			(6,836	)			(7,729	)
Total deferred tax liabilities			(6,890	)			(11,642	)
Net deferred tax liability		$	(706	)		$	(824	)
Deferred tax liability per balance sheet		$	(841	)		$	(1,055	)
Less deferred tax assets included in other long-term assets			135				231
Net deferred tax liability		$	(706	)		$	(824	)

Schedule of Summary of Valuation Allowance

A reconciliation of the beginning and ending amounts of the valuation allowance for the years ended December 31, 2023 and 2022 is as follows (in thousands):

		Valuation Allowance
December 31, 2021		$	141,087
Charges to earnings			—
Charges to other accounts			(33,194	)
December 31, 2022			107,893
Charges to earnings			—
Charges to other accounts			16,231
December 31, 2023		$	124,124

Schedule of Aggregate Changes in Balance of Gross Unrecognized Tax Benefits

The aggregate changes in the balance of the Company's gross unrecognized tax benefits during 2023, and 2022 were as follows (in thousands):

December 31, 2021		$	8,515
Increases in balances related to tax positions during a prior    period			154
Increases in balances related to tax positions taken during    current period			—
Decreases in balances related to tax positions taken during prior    period			(1,697	)
December 31, 2022			6,972
Increases in balances related to tax positions during a prior    period			105
Decreases in balances related to tax positions taken during    current period			(138	)
December 31, 2023		$	6,939

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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.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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