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INCOME TAXES - Components of Net Deferred Tax Asset and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 109,286 | $ 133,164
Accruals and reserves | 32,467 | 38,526
Interest expense carryforward | 208 | 7,759
Software revenue | 1,828 | 336
Convertible senior notes | 5,794 | 8,362
Depreciation | 3,698 | 3,764
Tax credit carryforwards | 39,122 | 40,590
Research and development capitalization | 38,425 | 0
Other | 622 | 1,015
Total deferred tax assets | 231,450 | 233,516
Valuation allowances | (212,808) | (25,855)
Total net deferred tax assets | 18,642 | 207,661
Deferred tax liabilities: |  |
Capped call transactions | (644) | (14,961)
Convertible senior notes | 0 | 0
Software revenue | 0 | 0
Intangibles | (14,280) | (12,044)
Total deferred tax liabilities | (14,924) | (27,005)
Deferred tax assets, net | $ 3,718 | $ 180,656

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