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Income Tax Provision (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets and liabilities were (in thousands):
|  | Year Ended |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |
Federal and state loss carryforwards |  | $ | 4,847 |  |  | $ | 9,017 |
Reserves, accruals and other |  |  | 328 |  |  |  | 344 |
Depreciation and amortization |  |  | 1,329 |  |  |  | 611 |
Deferred stock-based compensation |  |  | 2,429 |  |  |  | 2,682 |
Capitalized research and development costs |  |  | 660 |  |  |  | 965 |
Research and development credit carryforwards |  |  | 6,744 |  |  |  | 6,655 |
Total deferred tax assets |  |  | 16,337 |  |  |  | 20,274 |
Less: Valuation allowance |  |  | (16,337 | ) |  |  | (20,274 | )
Net deferred tax assets, net |  | $ | — |  |  | $ | — |
Schedule of Income Taxes Provided at the Federal Statutory Rate | A reconciliation of income taxes provided at the federal statutory rate (21%) to the actual income tax provision is as follows (in thousands):
|  | Year Ended |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Income tax benefit computed at U.S. statutory rate |  | $ | 277 |  |  | $ | (6,804 | )
Research and development credits |  |  | — |  |  |  | (38 | )
Stock-based compensation |  |  | 9 |  |  |  | 1,033 |
Amortization of intangible assets |  |  | (60 | ) |  |  | (60 | )
Goodwill impairment |  |  | — |  |  |  | 2,089 |
Change in fair value of warrant liabilities |  |  | (734 | ) |  |  | — |
Valuation allowance changes affecting tax provision |  |  | 506 |  |  |  | 3,774 |
Other |  |  | 2 |  |  |  | 6 |
Income tax provision |  | $ | — |  |  | $ | — |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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