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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Current and Deferred Tax Provision | A summary of the Company’s current and deferred tax provision is as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Current income tax expense: |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | 10 |  |  |  | 13 |
Total current income tax expense |  |  | 10 |  |  |  | 13 |
Deferred income tax expense (benefit): |  |  |  |  |  |
Federal |  |  | 1 |  |  |  | 1 |
State |  |  | (1 | ) |  |  | (1 | )
Total deferred tax expense |  |  | — |  |  |  | — |
Total expense from income taxes |  | $ | 10 |  |  | $ | 13 |
Schedule of Reconciliation of the U.S. Federal Statutory Income Tax | A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefits |  |  | 1.4 | % |  |  | (38.9 | )%
Interest accretion expense |  |  | 11.0 | % |  |  | (186.9 | )%
Change in valuation allowance |  |  | (20.0 | )% |  |  | 269.1 | %
Mark to market warrant |  |  | 0.5 | % |  |  | (58.5 | )%
Deferred true-up |  |  | (2.4 | )% |  |  | 0.2 | %
Stock-based compensation |  |  | (0.0 | )% |  |  | (8.2 | )%
Impairment |  |  | (12.0 | )% |  |  | 5.3 | %
Other permanent items |  |  | 0.5 | % |  |  | (3.1 | )%
Effective income tax rate |  |  | (0.0 | )% |  |  | (0.0 | )%
Schedule of Net Deferred Tax Liabilities | Net deferred tax liabilities as of December 31, 2023 and 2022 consisted of the following:
|  | Year Ended December 31, |
|  | 2023 |  |  | 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 | )
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:
|  | Unrecognized Tax Benefits |
Balance at December 31, 2021 |  | $ | 1,270 |
Decrease related to current year tax provisions |  |  | (242 | )
Balance at December 31, 2022 |  | $ | 1,028 |
Decrease related to current year tax provisions |  |  | — |
Balance at December 31, 2023 |  | $ | 1,028 |

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