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INCOME TAXES - Effective Tax Rate (Details)
12 Months Ended
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%