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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Accounts receivable and financing receivables | $ 871 | $ 877
Stock-based compensation | 1,275 | 1,909
Deferred revenue | 367 | 1,002
Research expenditures | 16,496 | 9,779
Accrued severance | 890 | 490
Right of use asset | 952 | 1,848
Other | 2,770 | 814
Net operating loss | 3,656 | 3,738
Deferred tax assets | 27,277 | 20,457
Less: Valuation allowance | 604 | 604
Total deferred tax assets | 26,673 | 19,853
Deferred tax liabilities: |  |
Intangible assets | 14,477 | 20,941
Accrued liabilities and other | 12,127 | 9,259
Fixed assets | 254 | 527
Right of use liability | 1,045 | 1,884
Total deferred tax liabilities | 27,903 | 32,611
Total net deferred tax liability | $ (1,230) | $ (12,758)

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