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Income Tax Provision (Tables)

12 Months Ended

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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- References

No definition available.

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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

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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

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