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INCOME TAXES - Effective Tax Rate (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
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 5.80% 2.70% 3.40%
Non-deductible expenses and other (1.10%) (1.20%) (0.40%)
Non-deductible warrant expenses 0.00% 0.00% 0.40%
Share-based compensation (6.60%) (1.70%) 7.00%
Deduction limitation on executive compensation (0.50%) (0.30%) (14.10%)
Change in valuation allowance, net (20.60%) (21.40%) (19.50%)
Research and development credits 1.50% 0.50% 2.00%
Effective tax rate (0.50%) (0.40%) (0.20%)