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Income Taxes (Tables)

12 Months Ended

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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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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