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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | Loss from continuing operations before income taxes, classified by source of income, were as follows (in thousands):
| Years ended December 31,
| 2022 |  | 2021 |  | 2020
Domestic | $ | (84,746) |  |  | $ | (77,502) |  |  | $ | (52,992) |
Total | $ | (84,746) |  |  | $ | (77,502) |  |  | $ | (52,992) |
Schedule of Loss from Continuing Operations Before Income Taxes | The components of the provision (benefit) for income taxes were as follows (in thousands):
| Years ended December 31,
| 2022 |  | 2021 |  | 2020
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State and local | — |  |  | — |  |  | — |
Foreign | — |  |  | — |  |  | — |
Total current provision (benefit) | $ | — |  |  | $ | — |  |  | $ | — |
Deferred: |  |  |  |  |
Federal | — |  |  | — |  |  | — |
State and local | — |  |  | — |  |  | — |
Foreign | — |  |  | — |  |  | — |
Total deferred provision (benefit) | $ | — |  |  | $ | — |  |  | $ | — |
Total provision (benefit) for income taxes | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Reconciliation Between Income Taxes Computed at the U.S. Statutory Income Tax Rate and Provision for Income Taxes | The effective tax rate differs from the statutory tax rates as follows (in thousands):
| Years ended December 31,
| 2022 |  | 2021 |  | 2020
Tax at statutory federal rate | $ | (17,797) |  |  | 21.0 | % |  | $ | (16,275) |  |  | 21.0 | % |  | $ | — |  |  | — | %
Rates different than the statutory rate | — |  |  | — | % |  | 2,677 |  |  | (3.5) | % |  | — |  |  | — | %
State income tax | (1,433) |  |  | 1.7 | % |  | — |  |  | — | % |  | — |  |  | — | %
Compensation expense | 805 |  |  | (0.9) | % |  | 2,973 |  |  | (3.8) | % |  | — |  |  | — | %
Warrant expense and other permanent items | 1,247 |  |  | (1.5) | % |  | 241 |  |  | (0.3) | % |  | — |  |  | — | %
Change in tax status | — |  |  | — | % |  | (4,100) |  |  | 5.3 | % |  | — |  |  | — | %
Tax Credits | (3,571) |  |  | 4.2 | % |  | — |  |  | — | % |  | — |  |  | — | %
Prior period adjustment | (1,880) |  |  | 2.2 | % |  | — |  |  | — | % |  | — |  |  | — | %
Tax rate change | (712) |  |  | 0.8 | % |  | — |  |  | — | % |  | — |  |  | — | %
Valuation allowance | 24,136 |  |  | (28.5) | % |  | 15,205 |  |  | (19.6) | % |  | — |  |  | — | %
Other | (795) |  |  | 0.9 | % |  | (721) |  |  | 0.9 | % |  | — |  |  | — | %
Provision (benefit) for income taxes | $ | — |  |  | — | % |  | $ | — |  |  | — | % |  | $ | — |  |  | — | %
Schedule of Deferred Tax Assets and (Liabilities) | The components of the deferred income tax assets and liabilities were as follows (in thousands):
| Years ended December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Net operating losses and tax credit carry-forward | $ | 32,918 |  |  | $ | 3,585 |
Stock-based compensation | 1,837 |  |  | 728 |
Start-up expenses | 10,301 |  |  | 10,819 |
Property, plant, and equipment | — |  |  | 1,107 |
Interest expense carryforwards | — |  |  | 306 |
Deferred revenue | 1,370 |  |  | 1,090 |
Lease liabilities | 4,604 |  |  | — |
Other | 859 |  |  | 788 |
Gross deferred tax asset | $ | 51,889 |  |  | $ | 18,423 |
Less valuation allowance | (39,340) |  |  | (15,205) |
Net deferred tax asset | $ | 12,549 |  |  | $ | 3,218 |
Deferred tax liabilities: |  |  |
Research and experimental expenses | (1,662) |  |  | (2,691) |
Property, plant, and equipment | (5,821) |  |  | — |
Right of use assets | (4,415) |  |  | — |
Other accruals | (651) |  |  | (527) |
Total deferred tax liability | $ | (12,549) |  |  | $ | (3,218) |
Net deferred tax asset (liability) | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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