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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the statutory U.S. federal rate to the Company’s effective tax rate is as follows:

			December 31,
			2021						2020
Tax at federal statutory rate			21.0		%				21.0		%
State taxes, net of federal benefit			4.0		%				7.6		%
Research and development tax credit			1.3		%				2.4		%
Stock-based compensation			(1.1)		%				(0.6)		%
Nondeductible interest expense			(0.6)		%				(5.5)		%
Warrant mark-to-market adjustment			(3.0)		%				0.2		%
FIN 48 reserve			(0.2)		%				(0.4)		%
Change in valuation allowance			(21.5)		%				(21.8)		%
Other			0.1		%				(2.9)		%
Total			—		%				—		%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant components of the deferred tax asset are as follows (in thousands):

			December 31,
			2021						2020
Net operating loss carryforwards			$	35,754					$	30,367
Research and development credits			11,121						10,327
Fixed assets and inventory			120						743
Accruals and reserves			1,600						1,409
Interest expense carryforward			2,616						1,228
Other			781						146
			51,992						44,220
Valuation allowance			(51,992)						(44,220)
Net deferred tax assets			$	—					$	—

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending unrecognized tax benefit amount is as follows (in thousands):

			Year Ended December 31,
			2021						2020
Beginning balance			$	1,390					$	1,280
Increase in balance related to tax positions taken during the current year			99						109
Increase in balance related to tax positions taken during prior years			—						1
Ending balance			$	1,489					$	1,390

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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 the change in unrecognized tax benefits.

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