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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of components of pretax loss from operations | The components of pretax loss from operations are as follows:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
U.S. Domestic | $ | (162,664,355) |  |  | $ | (120,809,112) |  |  | $ | (94,798,019) |
Foreign | (225,949) |  |  | — |  |  | — |
Pretax loss from operations | $ | (162,890,304) |  |  | $ | (120,809,112) |  |  | $ | (94,798,019) |
Schedule of components of income tax expense (benefit) | The components of the provision for (benefit from) income taxes are presented in the following table:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | 4,000 |  |  | $ | — |
State | — |  |  | 2,000 |  |  | — |
Foreign | — |  |  | — |  |  | 2,170,000 |
| — |  |  | 6,000 |  |  | 2,170,000 |
Deferred: |  |  |  |  |
Federal | — |  |  | (263,000) |  |  |
State | — |  |  | — |  |  | — |
Foreign | — |  |  | — |  |  | — |
| — |  |  | (263,000) |  |  | — |
| $ | — |  |  | $ | (257,000) |  |  | $ | 2,170,000 |
Schedule of effective income tax rate reconciliation | The reconciliation of income taxes attributable to continuing operations computed at the statutory tax rates to income tax expense (benefit), using a 21% statutory tax rate for December 31, 2020, 2019 and 2018, is as follows:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
Income (benefit) taxes at statutory rates | $ | (34,207,000) |  |  | $ | (25,370,000) |  |  | $ | (19,908,000) |
State income tax, net of federal benefit | — |  |  | — |  |  | (4,000) |
Foreign income taxes | — |  |  | — |  |  | 2,170,000 |
Change in valuation allowance | 21,428,000 |  |  | 25,457,000 |  |  | 20,898,000 |
Nondeductible loss on extinguishment of debt | 14,450,000 |  |  | — |  |  | — |
Research and development tax credits | (2,650,000) |  |  | (3,838,000) |  |  | (3,170,000) |
Change in fair value of warrants | — |  |  | — |  |  | (76,000) |
Stock-based compensation | (1,953,000) |  |  | 1,114,000 |  |  | 1,094,000 |
Uncertain tax positions | 1,068,000 |  |  | 1,537,000 |  |  | 1,268,000 |
Deconsolidation of subsidiary | 853,000 |  |  | — |  |  | — |
Expired NOLs and credits | 468,000 |  |  | 616,000 |  |  | 2,176,000 |
Limited NOLs and credits | (368,000) |  |  | (616,000) |  |  | (2,176,000) |
Change in tax rates | — |  |  | 12,000 |  |  | — |
Foreign tax rate differential | (9,000) |  |  | — |  |  | — |
Other | 920,000 |  |  | 831,000 |  |  | (102,000) |
| $ | — |  |  | $ | (257,000) |  |  | $ | 2,170,000 |
Schedule of deferred tax assets and liabilities | Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2020 and 2019 are shown below:
| As of December 31,
| 2020 |  | 2019
Deferred tax assets: |  |  |
Capitalized research expense | $ | 5,250,000 |  |  | $ | 6,300,000 |
NOL carryforwards | 127,835,000 |  |  | 110,788,000 |
Research and development and other tax credits | 13,242,000 |  |  | 11,737,000 |
Deferred revenue | 1,628,000 |  |  | 1,506,000 |
Stock-based compensation | 3,256,000 |  |  | 3,255,000 |
Acquired intangibles | 757,000 |  |  | 889,000 |
Derivative liability | — |  |  | 1,852,000 |
Interest expense | 564,000 |  |  | 1,122,000 |
Investment in affiliated entity | 542,000 |  |  | 645,000 |
Lease liability | 4,283,000 |  |  | 4,722,000 |
Other | 6,127,000 |  |  | 2,413,000 |
| 163,484,000 |  |  | 145,229,000 |
Valuation allowance | (159,705,000) |  |  | (137,159,000) |
Total deferred tax assets | 3,779,000 |  |  | 8,070,000 |
Deferred tax liabilities: |  |  |
Acquired intangibles | (179,000) |  |  | (160,000) |
Right of use asset | (2,676,000) |  |  | (2,894,000) |
Note discount | (469,000) |  |  | (2,862,000) |
Convertible note | — |  |  | (1,381,000) |
Fixed assets | (487,000) |  |  | (805,000) |
Net deferred tax liabilities | $ | (32,000) |  |  | $ | (32,000) |
Schedule of operating loss and tax credit carryforward expirations | Based upon statute, federal and state losses and credits are expected to expire as follows (in millions):
Expiration Date: | Federal NOLs |  | State NOLs |  | Federal R&D |  | State R&D
2021 | $ | 2.3 |  |  | $ | 0.3 |  |  | $ | — |  |  | $ | — |
2022 | 6.1 |  |  | 0.4 |  |  | — |  |  | — |
2023 | 5.3 |  |  | 1.2 |  |  | — |  |  | — |
2024 | 14.5 |  |  | 9.1 |  |  | — |  |  | — |
2025 and thereafter | 267.7 |  |  | 132.9 |  |  | 19.8 |  |  | — |
Indefinite | 270.3 |  |  | — |  |  | — |  |  | 3.2 |
| $ | 566.2 |  |  | $ | 143.9 |  |  | $ | 19.8 |  |  | $ | 3.2 |
Schedule of unrecognized tax benefits rollforward | The following table summarizes the activity related to the Company's unrecognized tax benefits:
| Year ended December 31,
| 2020 |  | 2019 |  | 2018
Balance at beginning of the year | $ | 11,204,000 |  |  | $ | 9,632,000 |  |  | $ | 8,313,000 |
Increases related to current year tax positions | 1,043,000 |  |  | 1,575,000 |  |  | 1,319,000 |
Increases (decreases) related to prior year tax positions | 27,000 |  |  | (3,000) |  |  | — |
Other | (64,000) |  |  | — |  |  | — |
Balance at end of the year | $ | 12,210,000 |  |  | $ | 11,204,000 |  |  | $ | 9,632,000 |

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