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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Income Tax Disclosure [Abstract] |  |  |
Net operating loss carryforwards | $ 15,533 | $ 42,861 |
Stock-based compensation | 5,207 | 3,605 |
Research and development credits | 38,146 | 22,386 |
Lease liability | 5,739 | 6,487 |
Section 174 research and development capitalization | 102,055 | 42,429 |
Marketing and advertising | 766 | 633 |
Sales tax / Value added tax ("VAT") reserve | 397 | 210 |
Other deferred tax assets | 65 | 140 |
Valuation allowance | (156,870) | (108,504) | $ (76,293)
Total deferred tax assets | 11,038 | 10,247 |
ROU asset | (4,354) | (5,122) |
Property and equipment | (2,164) | (2,569) |
Capitalized software | (3,716) | (1,913) |
Other deferred tax liabilities | (38) | (10) |
Total deferred tax liabilities | (10,272) | (9,614) |
Net deferred taxes | $ 766 | $ 633 |

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