Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Summary Of a Reconciliation Of Cash And Restricted Cash

The following table provides a reconciliation of cash and restricted cash included in the condensed consolidated balance sheets to the amounts included in the condensed consolidated statements of cash flows (in thousands):

	September 30,		December 31,
	2023		2022
Cash and cash equivalents	$	37,137	$	44,367
Restricted cash		2,416		2,000
Total cash, cash equivalents and restricted cash in the condensed    consolidated statements of cash flows	$	39,553	$	46,367

Summary of Loans and Financing Receivable

Accounts receivable consists of the following at (in thousands):

	September 30,		December 31,
	2023		2022
Billed accounts receivable	$	844	$	1,150
Unbilled accounts receivable		2,189		2,142
Total accounts receivable	$	3,033	$	3,292

Summary of Property Plant And Equipment Useful Life

Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Useful lives are as follows:

Computer equipment and acquired computer software	3 – 5 years
Machinery, equipment, furniture and fixtures	5 – 7 years
Quantum computing systems	3 years
Leasehold improvements	Shorter of the lease term or the estimated useful life of the related asset

Summary of Changes in Unearned Revenue

The following table summarizes the changes in unearned revenue for the nine months ended September 30, 2023 (in thousands):

	Total
Balance as of December 31, 2022	$	9,930
Revenue recognized		(8,202	)
New deferrals, net		3,945
Balance as of September 30, 2023	$	5,673

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted loss per share attributable to common stockholders (in thousands, except share and per share data):

	Three Months Ended September 30,						Nine Months Ended September 30,
Numerator:	2023			2022			2023			2022
Net loss attributable to common stockholders	$	(44,811	)	$	(23,983	)	$	(115,867	)	$	(29,864	)
Denominator:
Weighted average shares used in computing net loss    per share attributable to common stockholders—    basic and diluted		203,390,383			198,301,240			201,656,916			197,255,965
Net loss per share attributable to common    stockholders—basic and diluted	$	(0.22	)	$	(0.12	)	$	(0.57	)	$	(0.15	)

Summary of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share, as their effect would be anti-dilutive:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Common stock options outstanding		23,443,324		22,876,924		23,952,845		22,569,244
Warrants to purchase common stock		8,301,202		8,301,202		8,301,202		8,301,202
Public warrants		5,231,164		5,231,525		5,231,378		5,231,839
Unvested restricted stock units		15,749,472		5,805,000		13,009,874		3,224,741
Unvested common stock		591,771		1,093,136		717,112		1,221,453
Total		53,316,933		43,307,787		51,212,411		40,548,479