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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Provision for (Benefit from) Income Taxes | The components of the provision for (benefit from) income taxes are as follows (in thousands):
|  | December 31, |
|  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Total current |  |  | — |  |  |  | — |
Deferred: |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Total deferred |  |  | — |  |  |  | — |
Provision for (benefit from) income taxes |  | $ | — |  |  | $ | — |
Schedule of (Provision for) Benefit from Income Taxes Differs from Federal Statutory Rate to the Loss Before Taxes | For the rate table below the (provision for) benefit from income taxes differ from the amount expected by applying the federal statutory rate to the loss before taxes as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
Tax credits |  |  | — |  |  |  | (2.5 | )%
State income taxes |  |  | (8.3 | )% |  |  | 8.5 | %
Change in valuation allowance |  |  | (7.0 | )% |  |  | (23.2 | )%
162m limitation |  |  | — |  |  |  | (1.5 | )%
Stock-based compensation |  |  | (2.7 | )% |  |  | (2.3 | )%
Goodwill Impairment |  |  | (2.9 | )% |  |  | — |
Other permanent differences |  |  | (0.1 | )% |  |  | (0.2 | )%
Provision for income taxes |  |  | (0.0 | )% |  |  | (0.0 | )%
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences and carryforwards of the deferred tax assets are presented below (in thousands):
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred Tax Assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 65,601 |  |  | $ | 68,499 |
Operating lease right-of-use asset liability |  |  | 4,414 |  |  |  | 5,641 |
Deferred revenue |  |  | — |  |  |  | — |
Stock-based compensation |  |  | 2,285 |  |  |  | 1,846 |
Intangible assets |  |  | 704 |  |  |  | 1,060 |
Fixed assets |  |  | 768 |  |  |  | 574 |
Accruals and reserves |  |  | 1,074 |  |  |  | 1,480 |
Sec 174 Capitalized R&D |  |  | 27,871 |  |  |  | 15,803 |
Research and development credit carryforwards |  |  |  |  |  | 26 |
Tax credits |  |  | 28 |  |  |  |
Gross deferred tax assets |  |  | 102,745 |  |  |  | 94,928 |
Less: Valuation allowance |  |  | (99,069 | ) |  |  | (89,490 | )
Deferred tax assets, net of valuation allowance |  |  | 3,676 |  |  |  | 5,439 |
Deferred tax liabilities: |  |  |  |  |  |
Fixed assets |  |  | — |  |  |  | — |
Basis Difference IPR&D |  |  | — |  |  |  | — |
Operating lease right-of-use asset |  |  | (3,676 | ) |  |  | (5,439 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Schedule of Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending unrecognized tax benefit amount is as follows (in thousands):
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Balance at the beginning of the year |  | $ | 9,759 |  |  | $ | 4,040 |
Adjustment based on tax positions related to prior year |  |  | 5 |  |  |  | (2 | )
Adjustment based on tax positions related to current year |  |  | 8,698 |  |  |  | 5,721 |
Balance at the end of the year |  | $ | 18,462 |  |  | $ | 9,759 |

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