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INCOME TAXES - Deferred Tax Assets and (Liabilities) (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 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 | 0 | 1,107
Interest expense carryforwards | 0 | 306
Deferred revenue | 1,370 | 1,090
Lease liabilities | 4,604 | 0
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) | 0
Right of use assets | (4,415) | 0
Other accruals | (651) | (527)
Total deferred tax liability | (12,549) | (3,218)
Net deferred tax asset (liability) | $ 0 | $ 0

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