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INCOME TAXES - Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | --- | --- | ---
Deferred tax assets: |  |  |  |
Accrued warranty costs | $ 8,699 | $ 8,326 |  |
Bad debt allowance | 3,218 | 10,324 |  |
Inventory write-down | 3,121 | 1,128 |  |
Future deductible expenses | 24,454 | 20,731 |  |
Depreciation and impairment difference of property, plant and equipment and solar power systems | 30,138 | 23,380 |  |
Accrued liabilities related to antidumping, countervailing and other duty costs and true-up charges | 406 | 496 |  |
Government subsidies | 16,461 | 8,927 |  |
Net operating losses carry-forward | 85,850 | 112,710 |  |
Unrealized foreign exchange loss and capital loss | 1,221 | 7,064 |  |
Interest limitation | 1,956 | 2,767 |  |
Others | 30,958 | 26,415 |  |
Total deferred tax assets, gross | 206,482 | 222,268 |  |
Valuation allowance | (50,118) | (70,627) |  |
Total deferred tax assets, net of valuation allowance | 156,364 | 151,641 |  |
Deferred tax liabilities: |  |  |  |
Derivative assets | 996 | 217 |  |
Depreciation difference of property, plant and equipment | 17,027 | 18,789 |  |
Insurance recoverable | 785 | 15,771 |  |
Unrealized foreign exchange gain | 10,746 | 10,984 |  |
Others | 5,234 | 8,380 |  |
Total deferred tax liabilities | 34,788 | 54,141 |  |
Analysis as: |  |  |  |
Deferred tax assets | 170,656 | 153,963 |  |
Deferred tax liabilities | (49,080) | (56,463) |  |
Net deferred tax assets | 121,576 | 97,500 |  |
Accumulated net operating losses | 567,049 |  |  |
Accumulated net operating losses subject to expiration between 2021 and 2040 | 466,507 |  |  |
Tax effect of valuation allowance on net operating losses, CARES Act | 15,227 |  |  |
Allowance |  |  |  |
Deferred tax assets: |  |  |  |
Valuation allowance | $ (50,118) | $ (70,627) | $ (76,522) | $ (65,399)

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