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INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Deferred tax assets:      
NOL carryforwards $ 66,374 $ 63,381 $ 57,935
R&D credit carryforwards 4,489 4,316 3,787
IRC 174 Capitalized R&D 6,214 0 0
Accruals and other 5,326 4,058 3,811
Capitalized start-up costs 34 53 70
Other 16 41 28
Gross deferred tax assets 82,453 71,849 65,631
Deferred tax liabilities:      
IPR&D 0 (3,969) (12,528)
Gross deferred tax liabilities 0 (3,969) (12,528)
Valuation allowance (82,453) (71,849) (65,631)
Net Deferred Tax Liability $ 0 $ (3,969) $ (12,528)