INVESTMENTS IN AFFILIATES (Tables)

6 Months Ended

Jun. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Investments in Unconsolidated Affiliates

Investments in unconsolidated affiliates accounted for under the equity method consisted of the following:

			As of
	Ownership as of June 30, 2023		June 30, 2023		December 31, 2022
Nikola Iveco Europe GmbH	—	%	$	—	$	4,142
Wabash Valley Resources LLC	20	%	57,289		57,674
Nikola - TA HRS 1, LLC	50	%	1,000		1,000
			$	58,289	$	62,816

Equity in net loss of affiliates on the consolidated statements of operations for the three and six months ended June 30, 2023 and 2022, were as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Equity in net loss of affiliates:
Nikola Iveco Europe GmbH	$	(7,146)	$	(1,201)	$	(15,556)	$	(4,039)
Wabash Valley Resources LLC	(471)		(69)		(469)		(51)
Total equity in net loss of affiliates	$	(7,617)	$	(1,270)	$	(16,025)	$	(4,090)

Schedule of Divestiture of Affiliates

During the three and six months ended June 30, 2023, the Company recognized a gain of $70.8 million in gain on divestiture of affiliates consisting of the following:

	Three and Six Months Ended
	June 30, 2023
Cash consideration received	$	35,000
Contingent stock consideration receivable	25,956
Derecognition of investment in affiliate	11,428
Derecognition of cumulative currency translation losses	(1,535)
Gain on divestiture of affiliate	$	70,849