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INCOME TAXES - Provision For (Benefit From) Income Taxes (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]      
Federal tax benefit at statutory rate 21.00% 21.00% 21.00%
State tax benefit, net of federal benefit 1.80% 3.60% (6.20%)
Foreign rate differential 0.00% 0.00% 0.00%
Share-based compensation (12.30%) (0.50%) (19.20%)
Tender offer compensation 0.00% 0.00% 26.10%
Research and development credits 3.60% 1.30% (75.80%)
Non-deductible regulatory settlements (0.30%) (11.70%) 0.00%
Non-deductible change in convertible notes and warrant 0.00% (0.30%) 151.80%
Permanent differences (0.10%) 0.00% 3.80%
Other 0.10% 0.00% 0.40%
Change in valuation allowance (13.90%) (13.50%) (55.80%)
Total provision for (benefit from) income taxes (0.10%) (0.10%) 46.10%