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INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2020
Dec. 31, 2019
Deferred tax assets:    
NOL carryforwards $ 57,935 $ 50,727
R&D credit carryforwards 3,787 4,385
Accruals and other 3,811 2,464
Capitalized start-up costs 70 91
Other 28 57
Gross deferred tax assets 65,631 57,724
Deferred tax liabilities:    
IPR&D (12,528) (12,528)
Property and equipment 0 0
Gross deferred tax liabilities (12,528) (12,528)
Valuation allowance (65,631) (57,724)
Net Deferred Tax Liability $ (12,528) $ (12,528)