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INCOME TAXES - Schedule of Components of Net Deferred Tax Asset and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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Deferred tax assets: |  |
Net operating loss carryforwards | $ 84,656 | $ 109,286
Accruals and reserves | 41,323 | 32,467
Interest expense carryforward | 0 | 208
Software revenue | 3,186 | 1,828
Convertible senior notes | 2,645 | 5,794
Depreciation | 0 | 3,698
Tax credit carryforwards | 28,456 | 39,122
Research and development capitalization | 58,866 | 38,425
Other | 0 | 622
Total deferred tax assets | 219,132 | 231,450
Valuation allowances | (196,901) | (212,808)
Total net deferred tax assets | 22,231 | 18,642
Deferred tax liabilities: |  |
Capped call transactions | (223) | (644)
Depreciation | (4,428) | 0
Intangibles | (11,979) | (14,280)
Other, net | (2,782) | 0
Total deferred tax liabilities | (19,412) | (14,924)
Deferred tax assets, net | $ 2,819 | $ 3,718

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