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Income Taxes - Summary of Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets |  |
Net operating loss carryforwards | $ 32,985 | $ 31,826
Section 174 capitalized expense | 6,812 | 0
Research and development credits | 3,775 | 2,392
Lease liabilities | 1,096 | 1,521
Accrual and reserves | 739 | 590
Employee retention credits | 271 | 284
Capitalized intangible costs | 176 | 122
Stock-based compensation | 201 | 129
Fixed assets | 66 | 0
Other | 3 | 3
Gross deferred tax assets | 46,124 | 36,867
Less valuation allowance | (45,343) | (35,665)
Deferred tax assets, net of valuation allowance | 781 | 1,202
Deferred tax liabilities |  |
Right-of-use assets | (686) | (962)
Fixed assets | 0 | (101)
Other | (95) | (139)
Gross deferred tax liabilities | (781) | (1,202)
Total net deferred tax assets | $ 0 | $ 0

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