GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

9 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Separately Identifiable Assets

The gross carrying amount and accumulated amortization of separately identifiable intangible assets and goodwill are as follows:

	As of September 30, 2024
	Gross Carrying Amount		Accumulated Amortization		Impairment		Net Carrying Amount
Licenses:
S-WAY Product and Platform license	$	50,000	$	(17,857)	$	—	$	32,143
FCPM license	47,181		—		(28,181)		19,000
Other intangibles	1,650		(663)		—		987
Total intangible assets, net	$	98,831	$	(18,520)	$	(28,181)	$	52,130
Goodwill	$	5,238	$	—	$	(5,238)	$	—

	As of December 31, 2023
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Licenses:
S-WAY Product and Platform license	$	50,000	$	(12,500)	$	37,500
FCPM license	47,181		—		47,181
Other intangibles	1,650		(471)		1,179
Total intangible assets, net	$	98,831	$	(12,971)	$	85,860
Goodwill	$	5,238	$	—	$	5,238