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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The effective income tax rate of the provision for income taxes differs from the federal statutory rate as follows:

		Year Ended December 31,
		2022				2021
Federal statutory income tax rate			21	%			21	%
State income taxes, net of federal benefit			5				5
Research and developments credits			1				1
Permanent items			(4	)			(1	)
Change in valuation allowance			(23	)			(26	)
Effective income tax rate			—	%			—	%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred income tax assets and liabilities are as follows (in thousands):

		As of December 31,
		2022				2021
Deferred Tax Assets:
Net operating loss carryforwards		$	70,822			$	61,874
Research and development tax credits			3,807				3,372
Interest expense limitation			3,036				554
Property and equipment			234				215
Capitalized research costs			2,874				—
Share-based compensation			1,619				1,977
Accruals and reserves			1,932				1,618
Total			84,324				69,610
Valuation allowance			(82,552	)			(67,457	)
Total deferred tax assets after valuation allowance			1,772				2,153
Deferred Tax Liabilities:
Intangible assets			(1,772	)			(2,153	)
Total deferred tax liabilities			(1,772	)			(2,153	)
Net deferred tax assets and liabilities		$	—			$	—

Reconciliation of Unrecognized Tax Benefits

A reconciliation of beginning and ending balances for unrecognized tax benefits is as follows (in thousands):

		Year Ended December 31,
		2022				2021
Balance at January 1		$	843			$	715
Additions for tax positions related to the current year			109				128
Additions for tax positions related to prior years			—				—
Reductions for tax positions related to prior years			—				—
Reductions related to settlements			—				—
Reductions related to a lapse of statute			—				—
Balance at December 31		$	952			$	843

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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