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INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 64,583 | $ 54,625
Research and development credit carryforward | 18,531 | 15,468
Scientific research and experimental development deductions | 36,155 | 33,321
Depreciation and amortization | 6,684 | 6,349
Start-up costs | 809 | 873
Stock-based compensation | 1,939 | 498
Other accruals and reserves | 1,431 | 654
Total deferred tax assets | 130,132 | 111,788
Valuation Allowance | (129,107) | (110,981)
Total deferred tax assets, net | 1,025 | 807
Deferred tax liabilities: |  |
Marketable securities | (695) | (315)
Loan payable | (330) | (492)
Total deferred tax liabilities | (1,025) | (807)
Net deferred tax assets (liabilities) | $ 0 | $ 0

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