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Income Tax Provision (Tables)

12 Months Ended

Dec. 31, 2022

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,
		2022				2021
Deferred tax assets:
Federal and state loss carryforwards		$	9,017			$	5,409
Reserves, accruals and other			344				198
Depreciation and amortization			611				917
Deferred stock-based compensation			2,682				2,691
Capitalized research and development costs			965				—
Research and development credit carryforwards			6,655				6,675
Total deferred tax assets			20,274				15,890
Less: Valuation allowance			(20,274	)			(15,890	)
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,
		2022				2021
Income tax benefit computed at U.S. statutory rate		$	(6,804	)		$	(1,503	)
Research and development credits			(38	)			(131	)
Stock-based compensation			1,033				—
Amortization of intangible assets			(60	)			(60	)
Goodwill impairment			2,089				—
Valuation allowance changes affecting tax provision			3,774				1,693
Other			6				1
Income tax provision		$	—			$	—

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- References

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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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