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INCOME TAXES - Schedule of Significant components of our deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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Deferred tax assets: |  |
Net operating loss carryforwards | $ 130,849 | $ 112,003
Capitalized research and development costs | 51,940 | 29,047
Research and development credits | 42,764 | 31,248
Stock-based compensation | 11,160 | 22,196
Lease liabilities | 1,512 | 3,312
Deferred revenue | 937 | 1,058
Accruals and reserves | 813 | 743
Gross deferred tax assets | 239,975 | 199,607
Valuation allowance | (225,513) | (185,606)
Total deferred tax assets | 14,462 | 14,001
Deferred tax liabilities: |  |
Deferred commissions | (6,768) | (5,586)
Depreciation and amortization | (5,810) | (5,086)
Operating lease ROU assets | (1,070) | (2,172)
Total deferred tax liabilities | (13,648) | (12,844)
Net deferred tax assets | $ 814 | $ 1,157

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