INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Provision For Income Taxes

The components of income (loss) before provision for income taxes are as follows (in thousands):

	Year Ended December 31,
	2023		2022		2021
United States	$	(122,974)	$	(116,600)	$	(101,459)
Foreign	318		714		465
Income (Loss) before provision for income taxes	$	(122,656)	$	(115,886)	$	(100,994)

Schedule of Components of Provision for Income Taxes

The provision for (benefit from) income taxes consists of the following (in thousands):

	Year Ended December 31,
	2023		2022		2021
Current expense:
Federal	$	—	$	—	$	—
State	401		160		223
Foreign	349		111		150
Total current tax expense	750		271		373
Deferred tax benefit:
Federal	—		—		—
State	—		—		—
Foreign	—		(2)		(6)
Total deferred tax benefit	—		(2)		(6)
Total tax expense	$	750	$	269	$	367

Schedule of Tax Expense Computed at Statutory Federal Rate and Tax Expense

Income tax expense differs from the amount computed by applying the statutory federal income tax rate as follows: (in thousands):

	Year Ended December 31,
	2023		2022		2021
Tax at statutory federal rate	$	(25,758)	$	(24,323)	$	(21,198)
State income taxes, net of federal benefit	371		160		223
Stock-based compensation	(820)		(3,492)		(7,049)
Meals and entertainment	361		348		182
Section 162(m) limitation - officers compensation	5,217		2,498		4,856
Other	823		526		(347)
Tax credits	(2,160)		(2,695)		(381)
Foreign rate differential	37		(40)		(30)
Change in valuation allowance	22,679		27,287		24,111
Provision for income taxes	$	750	$	269	$	367

Schedule of Significant Components of Deferred Tax Assets and Liabilities

The components of the net deferred tax assets are as follows (in thousands):

	December 31,
	2023		2022
Deferred tax assets:
Net operating loss carryforwards	$	127,503	$	111,236
Tax credit carryforwards	16,401		29,455
Stock-based compensation	10,801		11,942
Capital research expenditures	18,849		15,997
Allowances and other	31,952		19,399
Lease obligation	23,817		24,232
Depreciation and amortization	519		—
Total deferred tax assets	229,842		212,261
Less: Valuation allowance	(217,779)		(188,070)
Net deferred tax assets	12,063		24,191
Deferred tax liabilities:
Depreciation and amortization	$	—	$	(9,402)
ROU assets	(12,005)		(14,731)
Total deferred tax liabilities	(12,005)		(24,133)
Total deferred tax assets	$	58	$	58

Schedule of Valuation Allowance for Deferred Tax Assets

The valuation allowance for deferred tax assets consisted of the following activity for the years ended December 31, 2023, 2022, and 2021 (in thousands):

	Balance at Beginning of Year		Additions		Deductions		Balance at End of Year
Year Ended December 31, 2023	$	188,070	$	29,709	$	—	$	217,779
Year Ended December 31, 2022	154,734		33,336		—		188,070
Year Ended December 31, 2021	123,803		30,931		—		154,734

Schedule of Unrecognized Tax Benefit

A reconciliation of the beginning and ending unrecognized tax benefit amount is as follows (in thousands):

	Year Ended December 31,
	2023		2022		2021
Balance at beginning of year	$	4,732	$	3,310	$	2,302
Additions for tax positions taken in current year	1,080		996		772
Increases in balance related to prior year tax positions	—		426		236
Decreases in balance related to prior year tax positions	(38)		—		—
Balance at end of year	$	5,774	$	4,732	$	3,310