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INCOME TAXES - Effective Tax Rate (Details) | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Income Tax Disclosure [Abstract] |  |  |
U. S. Federal tax benefit at statutory rate | 21.00% | 21.00% | 21.00%
State income taxes, net of federal benefit | 2.70% | 3.40% | 3.50%
Non-deductible expenses and other | (1.20%) | (0.40%) | 0.40%
Non-deductible warrant expenses | 0.00% | 0.40% | 3.00%
Loss on convertible note exchange | 0.00% | 0.00% | (2.40%)
Share-based compensation | (1.70%) | 7.00% | 0.40%
Deduction limitation on executive compensation | (0.30%) | (14.10%) | (2.10%)
Change in valuation allowance, net | (21.40%) | (19.50%) | (23.90%)
Research and development credits | 0.50% | 2.00% | 0.10%
Effective tax rate | (0.40%) | (0.20%) | 0.00%

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