INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Components of income tax (benefit) expense were as follows:

	Year Ended December 31,
	2022		2021		2020
Current:
U.S. federal	$	(4,860)	$	9,483	$	—
State	(1,425)		19,808		—
Foreign	5		—		—
Deferred:
U.S. federal	(3,468)		3,468		—
State	—		—		—
Foreign	—		—		—
Total income tax (benefit) expense	$	(9,748)	$	32,759	$	—

Schedule of Effective Income Tax Rate Reconciliation

The effective tax rate of the provision for income taxes differs from the U.S. federal statutory rate as follows:

	2022		2021		2020
U.S. federal statutory tax rate	21.0	%	21.0	%	21.0	%
State and local income taxes, net of federal tax benefit	4.1	%	7.4	%	7.7	%
Permanent differences	0.2	%	(0.5)	%	(1.8)	%
Change in valuation allowance	(17.7)	%	(17.0)	%	(30.8)	%
Tax credits	2.6	%	(1.5)	%	3.3	%
Non-deductible convertible note adjustments	—	%	14.1	%	—	%
Sec. 162(m) limitation	(3.8)	%	2.8	%	—	%
Uncertain tax position reserves	0.3	%	1.3	%	(0.7)	%
Stock-based compensation	(2.0)	%	(1.5)	%	1.3	%
Tax rate change	(1.4)	%	—	%	—	%
Other	1.5	%	1.4	%	—	%
Effective tax rate	4.8	%	27.5	%	—	%

Schedule of Deferred Tax Assets and Liabilities

The significant components of deferred income taxes were as follows:

	2022		2021
Deferred tax assets:
Net operating losses	$	19,175	$	6,180
Research and development credits	3,508		942
Operating lease liability	13,010		14,484
Share-based compensation	6,836		4,801
Accruals and reserves	21,351		5,740
Capitalized R&D expenses	24,220		—
Deferred revenue	—		24,976
State taxes	—		2,769
Other	747		—
Gross deferred tax assets	88,847		59,892
Deferred tax liabilities:
Operating right-of-use asset	21,437		21,471
Depreciation and amortization	17,752		28,207
Gross deferred tax liabilities	39,189		49,678
Gross deferred tax assets/(liabilities)	49,658		10,214
Valuation allowance	(49,658)		(13,682)
Net deferred tax asset/(liabilities)	$	—	$	(3,468)

Schedule of Unrecognized Tax Benefits Roll Forward

	2022		2021		2020
Balance at January 1	$	3,405	$	1,045	$	705
Increases related to prior year tax positions, net	—		1,360		—
Reductions based on tax positions related to prior years	(1,673)		—		—
Increases related to current year tax positions	973		1,000		340
Balance at December 31	$	2,706	$	3,405	$	1,045