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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
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,
| 2022 |  | 2021 |  | 2020
U.S. Domestic | $ | (277,440,803) |  |  | $ | (302,614,003) |  |  | $ | (162,664,355) |
Foreign | (211,249) |  |  | (610,320) |  |  | (225,949) |
Pretax loss from operations | $ | (277,652,052) |  |  | $ | (303,224,323) |  |  | $ | (162,890,304) |
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 benefit, using a 21% statutory tax rate for December 31, 2022, 2021 and 2020, is as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Benefit from income taxes at statutory rates | $ | (58,307,000) |  |  | $ | (63,677,000) |  |  | $ | (34,207,000) |
State income tax, net of federal benefit | (3,601,000) |  |  | (3,447,000) |  |  | — |
Change in valuation allowance | 61,065,000 |  |  | 77,424,000 |  |  | 21,428,000 |
Nondeductible loss on extinguishment of debt | — |  |  | — |  |  | 14,450,000 |
Research and development tax credits | (7,534,000) |  |  | (16,523,000) |  |  | (2,650,000) |
Stock-based compensation | 2,913,000 |  |  | 483,000 |  |  | (1,953,000) |
Uncertain tax positions | 2,291,000 |  |  | 6,509,000 |  |  | 1,068,000 |
Deconsolidation of subsidiary | — |  |  | — |  |  | 853,000 |
Expired NOLs and credits | 1,459,000 |  |  | 616,000 |  |  | 468,000 |
Limited NOLs and credits | (1,337,000) |  |  | (542,000) |  |  | (368,000) |
Change in tax rates | (187,000) |  |  | — |  |  | — |
Foreign tax rate differential | (8,000) |  |  | (24,000) |  |  | (9,000) |
Other | 3,246,000 |  |  | (819,000) |  |  | 920,000 |
| $ | — |  |  | $ | — |  |  | $ | — |
Schedule Of Deferred Tax Assets And Liabilities | Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2022 and 2021 are shown below:
| As of December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Capitalized research expense | $ | 41,252,000 |  |  | $ | 4,200,000 |
NOL carryforwards | 212,768,000 |  |  | 197,144,000 |
Research and development and other tax credits | 26,442,000 |  |  | 23,005,000 |
Deferred revenue | 538,000 |  |  | 987,000 |
Stock-based compensation | 3,945,000 |  |  | 3,599,000 |
Acquired intangibles | 559,000 |  |  | 637,000 |
Interest expense | — |  |  | 83,000 |
Investment in affiliated entity | 1,569,000 |  |  | 750,000 |
Lease liability | 3,247,000 |  |  | 3,793,000 |
Fixed assets | 57,000 |  |  | — |
Other | 11,062,000 |  |  | 5,973,000 |
| 301,439,000 |  |  | 240,171,000 |
Valuation allowance | (299,124,000) |  |  | (237,205,000) |
Total deferred tax assets | 2,315,000 |  |  | 2,966,000 |
Deferred tax liabilities: |  |  |
Acquired intangibles | (199,000) |  |  | (194,000) |
Right of use asset | (2,148,000) |  |  | (2,430,000) |
Note discount | — |  |  | (321,000) |
Fixed assets | — |  |  | (53,000) |
Total deferred tax liabilities | (2,347,000) |  |  | (2,998,000) |
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 |  | Foreign NOLs |  | Federal R&D |  | State R&D
2023 | $ | 5.3 |  |  | $ | 1.2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
2024 | 18.9 |  |  | 9.1 |  |  | — |  |  | — |  |  | — |
2025 | 9.6 |  |  | 5.2 |  |  | — |  |  | — |  |  | — |
2026 | 12.2 |  |  | 7.1 |  |  | — |  |  | — |  |  | — |
2027 and thereafter | 249.2 |  |  | 277.3 |  |  | 1.0 |  |  | 40.5 |  |  | — |
Indefinite | 625.4 |  |  | — |  |  | — |  |  | — |  |  | 4.7 |
| $ | 920.6 |  |  | $ | 299.9 |  |  | $ | 1.0 |  |  | $ | 40.5 |  |  | $ | 4.7 |
Schedule Of Unrecognized Tax Benefits Rollforward | The following table summarizes the activity related to the Company's unrecognized tax benefits:
| Year ended December 31,
| 2022 |  | 2021 |  | 2020
Balance at beginning of the year | $ | 18,819,000 |  |  | $ | 12,210,000 |  |  | $ | 11,204,000 |
Increases related to current year tax positions | 2,902,000 |  |  | 6,602,000 |  |  | 1,043,000 |
Increases (decreases) related to prior year tax positions | (582,000) |  |  | 7,000 |  |  | 27,000 |
Other | — |  |  | — |  |  | (64,000) |
Balance at end of the year | $ | 21,139,000 |  |  | $ | 18,819,000 |  |  | $ | 12,210,000 |

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