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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2023 | Dec. 31, 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 | 0 | 0
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 | 0 | 0
Basis Difference IPR&D | 0 | 0
Operating lease right-of-use asset | (3,676) | (5,439)
Net deferred tax asset | $ 0 | $ 0

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