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INCOME TAXES - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax asset:
Capitalized technology license	$ 560	$ 553
Capitalized research expenditures	3,319	4,710
Accruals and reserves	4,130	2,890
Retirement plan	11,363	9,570
Deferred revenue	14,354	12,028
Tax credit carry forwards	3,997	2,895
Stock-based compensation	1,884	1,701
Other	1,682	47
Deferred Tax Assets, Gross	41,289	34,394
Valuation allowance	(3,368)	(2,893)
Deferred tax assets	37,921	31,501
Deferred tax liability:
Accruals and reserves	(7,546)	(7,124)
Deferred tax liabilities	(7,546)	(7,124)
Net deferred tax assets	$ 30,375	$ 24,377

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The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to capitalized research expenditures.

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