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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of financial instruments measured at fair value by level within fair value hierarchy

Significant

Quoted Prices

other

Significant

in active

observable

unobservable

markets

inputs

inputs

    

Total

    

(Level 1)

    

(Level 2)

    

(Level 3)

December 31, 2022

Money market funds, included in cash equivalents

$

172,590

$

172,590

$

$

December 31, 2021

Money market funds, included in cash equivalents

$

45,078

$

45,078

$

$

Schedule of estimated useful lives of property and equipment

Asset Category

    

Estimated Useful Life

Computers and office equipment

 

3-5 years

Laboratory equipment

 

5 years

Furniture and fixtures

 

7 years

Manufacturing equipment

5-13 years

Leasehold improvements

Lesser of remaining lease term and estimated useful life