| Three Months Ended December 31, | Twelve Months Ended December 31, | ||||||||||
| 2021 | 2020 | 2021 | 2020 | ||||||||
| (in thousands) | |||||||||||
| Research and development | $ | 2,850 | $ | 105 | $ | 3,495 | $ | 263 | |||
| Sales and marketing | 683 | 26 | 797 | 92 | |||||||
| General and administrative | 833 | 46 | 1,218 | 103 | |||||||
| Total stock-based compensation expense | $ | 4,366 | $ | 177 | $ | 5,510 | $ | 458 | |||
(2) Includes advisory, legal, accounting, valuation, and other professional or consulting fees associated with the Magillem acquisition.
(3) Represents the amortization expenses of our intangible assets attributable to the Magillem acquisition.
(4) Includes amortization of acquired intangible assets as follows:
| Three Months Ended December 31, | Twelve Months Ended December 31, | ||||||||||
| 2021 | 2020 | 2021 | 2020 | ||||||||
| (in thousands) | |||||||||||
| Research and development | $ | 85 | $ | 29 | $ | 340 | $ | 29 | |||
| Sales and marketing | 35 | 12 | 138 | 12 | |||||||
| Total amortization | $ | 120 | $ | 41 | $ | 478 | $ | 41 | |||
Non-GAAP Net (Loss) Income and Non-GAAP EPS, Basic and Diluted
