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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 Loss Before Income Taxes | The following table presents domestic and foreign components of loss before provision for income taxes:
| Years ended December 31,
| 2022 |  | 2021 |  |
| (In thousands)
U.S. | $ | (154,002) |  |  | $ | (145,375) |  |  |
Foreign | (460) |  |  | (165) |  |  |
Loss before income taxes | $ | (154,462) |  |  | $ | (145,540) |  |  |
Schedule of Components of Income Tax Provision | The components of the Company’s income tax provision were as follows:
| Years ended December 31,
| 2022 |  | 2021 |  |
| (In thousands)
Current: |  |  |  |  |
Foreign | $ | 74 |  |  | $ | — |  |  |
Total current tax provision | 74 |  |  | — |  |  |
Deferred |  |  |  |  |
Foreign | — |  |  | — |  |  |
Total deferred tax provision | — |  |  | — |  |  |
Total income tax provision | $ | 74 |  |  | $ | — |  |  |
Schedule of Reconciliation of Income Tax Expense Computed Statutory Federal Income Tax and Financial Statements | Income tax provision for the years ended December 31, 2022 and 2021 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,
| 2022 |  | 2021 |  |
| (In thousands)
Federal income tax expense at statutory rate | $ | (32,437) |  |  | $ | (30,563) |  |  |
Stock compensation | 3,414 |  |  | 1,662 |  |  |
Non-deductible expenses | 52 |  |  | 28 |  |  |
Research and development tax credits | (2,529) |  |  | (2,672) |  |  |
Change in valuation allowance | 31,542 |  |  | 41,324 |  |  |
Foreign rate differential | (46) |  |  | (9) |  |  |
Impact of internal reorganization | 103 |  |  | (9,763) |  |  |
Other | (25) |  |  | (7) |  |  |
Total tax provision | $ | 74 |  |  | $ | — |  |  |
Schedule of Deferred Tax Assets | The following table presents significant components of the Company’s deferred tax assets and liabilities:
| As of December 31,
| 2022 |  | 2021
| (In thousands)
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 111,709 |  |  | $ | 105,509 |
Accruals, reserve and other | 2,053 |  |  | 2,272 |
Tax credit carryforwards | 21,439 |  |  | 16,838 |
Stock-based compensation | 10,705 |  |  | 9,741 |
Property and equipment | 279 |  |  | — |
Intangibles | 1,562 |  |  | 1,613 |
Lease obligation | 26,241 |  |  | 24,224 |
Capital losses | 9,850 |  |  | 9,850 |
Capitalized costs | 23,697 |  |  | — |
Total deferred tax assets before valuation allowance | 207,535 |  |  | 170,047 |
Valuation allowance | (188,141) |  |  | (148,440) |
Total deferred tax assets | 19,394 |  |  | 21,607 |
Deferred tax liabilities: |  |  |
Right-of-use assets | (19,394) |  |  | (20,227) |
Property and equipment | — |  |  | (1,380) |
Total deferred tax liabilities | $ | (19,394) |  |  | $ | (21,607) |
Net deferred tax assets | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits | A reconciliation of the unrecognized tax benefits is as follows:
| Years ended December 31,
| 2022 |  | 2021 |  |
| (In thousands)
Unrecognized tax benefits as of the beginning of the year | $ | 21,944 |  |  | $ | 8,677 |  |  |
Increase related to prior year tax provisions | 274 |  |  | 10,656 |  |  |
Increase related to current year tax provisions | 2,527 |  |  | 2,611 |  |  |
Unrecognized tax benefits as of the end of the year | $ | 24,745 |  |  | $ | 21,944 |  |  |

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