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INCOME TAXES - Other (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Deferred tax assets: |  |  |
U.S. and state net operating loss carryforwards | $ 56,982 | $ 31,400 |
Research and development credits | 5,036 | 5,470 |
Operating lease liabilities | 2,131 | 2,321 |
Returns and discounts | 19,423 | 23,072 |
Stock-based compensation | 6,776 | 7,838 |
Accruals and other | 5,228 | 2,210 |
163(j) Carryforward | 3,647 |  |
Capitalized R&D | 929 |  |
Intangible assets | 23,592 | 12,699 |
Gross deferred tax assets: | 123,744 | 85,010 |
Valuation allowance | (5,254) | (1,966) |
Total deferred tax assets: | 118,490 | 83,044 |
Deferred tax liabilities: |  |  |
Debt discount | (406) |  |
Operating lease assets | (1,778) | (2,024) |
Inventory | (3,918) |  |
Intangible assets | (84,167) |  |
Property and equipment | (4,271) | (2,978) |
Total deferred tax liabilities: | (94,540) | (5,002) |
Net deferred tax assets | 23,950 | 78,042 |
Net operating loss carryforwards |  |  |
Deferred tax benefit | $ 8,391 | $ 78,042 |
Federal corporate tax rate (as a percent) | 21.00% | 21.00% | 21.00%
Reconciliation of gross unrecognized tax benefits - Federal, State and Foreign Tax |  |  |
Gross UTB Balance at beginning of period | $ 654 | $ 586 | $ 578
Additions based on tax positions related to the current year |  | 67 | 36
Additions for tax positions related to acquisitions | 10,930 |  |
Additions for tax positions of prior years |  | 1 |
Reductions for tax positions of prior years | (184) |  | (28)
Gross UTB Balance at end of period | 11,400 | 654 | 586
Net UTB impacting the effective tax rate at December 31 excluding valuation allowance impacts, if any | 11,368 | 500 | 560
BioDelivery Sciences International, Inc |  |  |
Net operating loss carryforwards |  |  |
Net operating losses acquired | 234,675 |  |
U.S. federal |  |  |
Net operating loss carryforwards |  |  |
Net operating losses | 229,797 | 119,280 | 226,824
Research and development tax credit carryforwards, net | 4,231 | 4,503 | 4,623
State |  |  |
Net operating loss carryforwards |  |  |
Net operating losses | 252,597 | 103,044 | 170,280
Research and development tax credit carryforwards, net | $ 832 | $ 955 | $ 1,150

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