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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the federal statutory rate to the Company’s effective tax rate is as follows for the years ended December 31, 2020, 2019, and 2018 (in thousands):
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Tax benefit at federal statutory rate |  | $ | (39,948 | ) |  | $ | (22,081 | ) |  | $ | (10,972 | )
State income taxes |  |  | (16,570 | ) |  |  | (4,694 | ) |  | — |
Tax credits |  |  | (8,010 | ) |  |  | (6,530 | ) |  |  | (2,387 | )
Uncertain tax positions |  |  | 2,003 |  |  |  | 2,044 |  |  |  | 708 |
Stock-based compensation |  |  | 353 |  |  |  | 1,493 |  |  |  | 1,251 |
Nondeductible expense |  |  | 51 |  |  |  | 124 |  |  |  | 58 |
Tax benefit recognized on utilization of attributes previous reserved |  | — |  |  |  | (13,582 | ) |  | — |
Deferred adjustment from amended tax return |  | — |  |  |  | (1,073 | ) |  | — |
Change in valuation allowance |  |  | 62,280 |  |  |  | 44,748 |  |  |  | 11,346 |
Others |  |  | (159 | ) |  |  | (449 | ) |  |  | (4 | )
Income tax provision |  | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant components of the Company’s deferred tax assets consist of (in thousands):
|  | December 31, |
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss |  | $ | 54,382 |  |  | $ | 2,223 |
Accrued bonus |  |  | 1,201 |  |  |  | 370 |
Tax credits |  |  | 13,000 |  |  |  | 7,319 |
Stock-based compensation |  |  | 6,493 |  |  |  | 2,015 |
Deferred revenue |  |  | 32,129 |  |  |  | 37,621 |
Lease liability |  |  | 12,457 |  |  |  | 11,781 |
Others |  |  | 463 |  |  |  | 209 |
Gross deferred tax assets |  |  | 120,125 |  |  |  | 61,538 |
Less valuation allowance |  |  | (105,226 | ) |  |  | (47,053 | )
Total deferred tax assets |  | $ | 14,899 |  |  | $ | 14,485 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation and amortization |  | $ | (6,815 | ) |  | $ | (7,495 | )
Right-of-use assets |  |  | (7,934 | ) |  |  | (6,990 | )
Others |  |  | (150 | ) |  | — |
Gross deferred tax liabilities |  |  | (14,899 | ) |  |  | (14,485 | )
Deferred tax assets, net |  | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits | The following table summarizes the activity related to the Company’s unrecognized tax benefits for the years ended December 31, 2020 and 2019 (in thousands):
Balance as of December 31, 2018 |  | $ | 1,507 |
Decreases related to tax positions taken during the prior year |  |  | (80 | )
Increases related to tax positions taken during the current year |  |  | 1,608 |
Balance as of December 31, 2019 |  |  | 3,035 |
Decreases related to tax positions taken during the prior year |  |  | (446 | )
Increases related to tax positions taken during the current year |  |  | 2,003 |
Balance as of December 31, 2020 |  | $ | 4,592 |

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