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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Loss Before Income Taxes | The following table presents domestic and foreign components of loss before provision for income taxes:
| Years ended December 31,
| 2021 |  | 2020 |  |
| (In thousands)
U.S. | $ | (145,375) |  |  | $ | (110,327) |  |  |
Foreign | (165) |  |  | (6,066) |  |  |
Loss before income taxes | $ | (145,540) |  |  | $ | (116,393) |  |  |
Schedule of Components of Income Tax Provision (Benefit) | The components of the Company’s income tax provision (benefit) were as follows:
| Years ended December 31,
| 2021 |  | 2020 |  |
| (In thousands)
Current: |  |  |  |  |
Foreign | $ | — |  |  | $ | 1,114 |  |  |
Total current tax provision | — |  |  | 1,114 |  |  |
Deferred |  |  |  |  |
Foreign | — |  |  | — |  |  |
Total deferred tax provision | — |  |  | — |  |  |
Total income tax provision | $ | — |  |  | $ | 1,114 |  |  |
Schedule of Reconciliation of Income Tax Expense Computed Statutory Federal Income Tax and Financial Statements | Income tax provision for the years ended December 31, 2021 and 2020 differed from the amounts computed by applying the statutory federal income tax rate of 21% to pretax loss as a result of the following:
| Years ended December 31,
| 2021 |  | 2020 |  |
| (In thousands)
Federal income tax expense at statutory rate | $ | (30,563) |  |  | $ | (24,442) |  |  |
Stock compensation | 1,662 |  |  | (2,787) |  |  |
Non-deductible expenses | 28 |  |  | 941 |  |  |
Research and development tax credits | (2,672) |  |  | (3,150) |  |  |
Change in valuation allowance | 41,324 |  |  | 24,817 |  |  |
Foreign rate differential | (9) |  |  | 595 |  |  |
Impact of internal reorganization | (9,763) |  |  | 2,669 |  |  |
Uncertain tax positions | — |  |  | 2,305 |  |  |
Other | (7) |  |  | 166 |  |  |
Total tax provision | $ | — |  |  | $ | 1,114 |  |  |
Schedule of Deferred Tax Assets | The following table presents significant components of the Company’s deferred tax assets and liabilities:
| As of December 31,
| 2021 |  | 2020
| (In thousands)
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 111,741 |  |  | $ | 74,023 |
Accruals, reserve and other | 2,255 |  |  | 1,588 |
Tax credit carryforwards | 16,838 |  |  | 11,727 |
Stock-based compensation | 9,741 |  |  | 5,975 |
Intangibles | 1,613 |  |  | 18 |
Lease obligation | 24,224 |  |  | 6,630 |
Capital losses | 9,850 |  |  | 1 |
Other | 17 |  |  | 1 |
Total deferred tax assets before valuation allowance | 176,279 |  |  | 99,963 |
Valuation allowance | (154,672) |  |  | (94,645) |
Total deferred tax assets | 21,607 |  |  | 5,318 |
Deferred tax liabilities: |  |  |
Right-of-use assets | (20,227) |  |  | (4,183) |
Property and equipment | (1,380) |  |  | (1,135) |
Total deferred tax liabilities | $ | (21,607) |  |  | $ | (5,318) |
Net deferred tax assets | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits | A reconciliation of the unrecognized tax benefits is as follows:
| Years ended December 31,
| 2021 |  | 2020 |  |
| (In thousands)
Unrecognized tax benefits as of the beginning of the year | $ | 8,677 |  |  | $ | 3,558 |  |  |
Increase (decrease) related to prior year tax provisions | 10,656 |  |  | — |  |  |
Increase related to current year tax provisions | 2,611 |  |  | 5,119 |  |  |
Unrecognized tax benefits as of the end of the year | $ | 21,944 |  |  | $ | 8,677 |  |  |

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