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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of Components of Loss Before Income Taxes
The components of the Company’s loss before income taxes are as follows:
Year Ended December 31,
20222021
 (in thousands)
Domestic
$(61,396)$(57,035)
Foreign
140 463 
Loss before income taxes
$(61,256)$(56,572)
Schedule of Components of Income Tax Expense
The components of deferred income taxes are as follows:
Year Ended December 31,
20222021
(in thousands)
Federal$13,085 $12,994 
State2,997 1,878 
Foreign(92)461 
Total deferred income taxes15,990 15,333 
Change in deferred tax valuation allowance(15,990)(15,333)
Net deferred income tax$— $— 
Schedule of Effective Income Tax Rate Reconciliation
Income tax expense differs from the amount computed by applying the statutory federal income tax rate due to the following:
Year Ended December 31,
20222021
Tax at statutory federal rate(21.0)%(21.0)%
State tax, net of federal benefit(4.9)%(3.3)%
Tax credits(0.7)%(0.8)%
Change in deferred tax valuation allowance26.1 %27.1 %
Stock compensation0.3 %(1.7)%
Foreign rate differences0.1 %0.1 %
Other0.1 %(0.4)%
Total income tax expense— %— %
Schedule of Deferred Tax Assets
The tax effects of temporary differences and carryforwards that give rise to significant portions of the deferred tax assets are presented below:
Year Ended December 31,
20222021
 (in thousands)
Net operating loss carryforwards
$77,057 $66,015 
Research and development credits
4,464 3,837 
Accruals and reserves
2,616 1,994 
Interest limitation4,447 3,995 
Depreciation and amortization
263 152 
Stock compensation3,378 2,728 
Operating lease liabilities1,079 1,376 
Capitalized research and development2,486 — 
Total deferred tax assets95,790 80,097 
Operating lease right-of-use assets(1,014)(1,311)
Total deferred tax liabilities(1,014)(1,311)
Less: Valuation allowance
(94,776)(78,786)
Total deferred tax asset, net of valuation allowance
$— $— 
Summary of Changes in Valuation Allowance The following table summarizes changes in the valuation allowance for the years ended December 31, 2022 and 2021:
Year Ended December 31,
20222021
 (in thousands)
Beginning balance$78,786 $63,453 
Net changes during the period15,990 15,333 
Ending balance$94,776 $78,786 
Schedule of Uncertain Income Tax Positions The changes in the Company’s uncertain income tax positions for the years ended December 31, 2022 and 2021 consisted of the following:
Year ended December 31,
20222021
(in thousands)
Balance at beginning of the year
$2,655 $1,513 
Increases related to tax positions taken prior to current year(12)$817 
Increases related to current year's tax positions301 325 
Balance at end of the year$2,944 $2,655