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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Loss Before Provision for Income Taxes | Loss before provision for income taxes for the years ended December 31, 2020, 2021 and 2022 was as follows:
| December 31, 2020 |  | December 31, 2021 |  | December 31, 2022
Domestic(USA) | $ | (3,584) |  |  | $ | (98,821) |  |  | $ | (116,353) |
Foreign | (30,040) |  |  | (107,662) |  |  | (41,814) |
Loss before income tax | $ | (33,624) |  |  | $ | (206,483) |  |  | $ | (158,167) |
Schedule of Current and Deferred Components of the Income Tax Expense | The current and deferred components of the income tax expense in the consolidated statements of operations were as follows:
| December 31, 2020 |  | December 31, 2021 |  | December 31, 2022
Current tax expense | 1 |  |  | — |  |  | 33 |
Deferred tax expense | — |  |  | — |  |  | — |
Total provision for income taxes | $ | 1 |  |  | $ | — |  |  | $ | 33 |
Schedule of Deferred Tax Assets | The components of the Group’s deferred tax assets are as follows:
| December 31, 2021 |  | December 31, 2022
Deferred tax assets: |  |  |
Net operating loss carry-forwards | $ | 38,858 |  |  | $ | 54,459 |
Allowance for doubtful accounts and inventory provision | 4,712 |  |  | 3,311 |
Product warranty | 8,769 |  |  | 6,309 |
Impairment of property, plant and equipment | 1,210 |  |  | 1,367 |
Deferred income | 392 |  |  | 334 |
Accrued expense | 239 |  |  | 235 |
Others | 920 |  |  | 838 |
Less: valuation allowance | (55,100) |  |  | (66,853) |
Net deferred tax assets | $ | — |  |  | $ | — |
Schedule of Valuation Allowance | The movements of valuation allowance for the years end December 31, 2020, 2021 and 2022 are as follows:
| December 31, 2020 |  | December 31, 2021 |  | December 31, 2022
Balance at beginning of the year | $ | 30,857 |  |  | $ | 37,287 |  |  | $ | 55,100 |
Additions | 7,402 |  |  | 17,912 |  |  | 11,838 |
Reversal | (972) |  |  | (99) |  |  | (85) |
Balance at end of the year | $ | 37,287 |  |  | $ | 55,100 |  |  | $ | 66,853 |
Schedule of Reconciliation Between the Income Tax Expense | Reconciliation between the income tax expense computed by applying the U.S. federal corporate income tax rate of 21% to loss before income tax and actual provision is as follows:
| December 31, 2020 |  | December 31, 2021 |  | December 31, 2022
Loss before income tax | $ | (33,624) |  |  | $ | (206,483) |  |  | $ | (158,167) |
Tax credit at the U.S. federal corporate income tax rate of 21% | (7,061) |  |  | (43,361) |  |  | (33,214) |
Tax effect of permanent differences – share-based compensation | — |  |  | 17,408 |  |  | 20,098 |
Tax effect of permanent differences – others | (2,152) |  |  | (1,411) |  |  | (4,295) |
Tax effect of income tax rate difference in other jurisdictions | 2,511 |  |  | 6,287 |  |  | 1,657 |
Changes in valuation allowance | 6,702 |  |  | 21,077 |  |  | 15,754 |
Others | 1 |  |  | — |  |  | 33 |
Income tax expense | $ | 1 |  |  | $ | — |  |  | $ | 33 |

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