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Income Taxes - Schedule of Net Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 109,544 | $ 102,723
Research and development tax credit carryforwards | 5,674 | 5,674
Stock-based compensation expense | 16,539 | 14,321
Startup costs | 498 | 588
Intangible assets | 3,442 | 3,905
Deferred revenue | 1,441 | 1,135
Unicap | 5 | 6
Imputed interest on contingent payments | 110 | 5,654
Legal fee capitalization and amortization | 1,171 | 1,342
Capitalized research and development | 26,613 | 19,318
Other | 4,751 | 3,121
Total deferred tax assets | 169,788 | 157,787
Deferred tax liabilities: |  |
In-process research and development |  | (27,271)
Total deferred tax liabilities |  | (27,271)
Valuation allowance | (169,797) | (130,525)
Net deferred tax liabilities | $ (9) | $ (9)

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