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INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2019
Dec. 31, 2018
Deferred tax assets:    
NOL carryforwards $ 50,727 $ 43,212
R&D credit carryforwards 4,385 3,876
Accruals and other 2,464 2,011
Capitalized start-up costs 91 122
Other 57 32
Gross deferred tax assets 57,724 49,253
Deferred tax liabilities:    
IPR&D (12,528) (12,528)
Property and equipment 0 (60)
Gross deferred tax liabilities (12,528) (12,588)
Valuation allowance (57,724) (49,193)
Net Deferred Tax Liability $ (12,528) $ (12,528)