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INCOME TAXES - Schedule of Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Accrued expenses and other current liabilities | $ 9,374 | $ 1,757
Deferred revenue | 15,765 | 13,222
Sale of royalty | 12,251 | 13,595
R&D credits | 7,726 | 6,152
Capitalized R&D costs | 11,873 | 21,270
Net operating loss carryforward | 289,712 | 291,723
ASC 842 lease liability | 832 | 2,248
Working Capital Fund liability | 9,366 | 10,123
Intangible assets | 4,631 | 2,040
Other | 22,021 | 29,048
Total deferred tax assets | 383,551 | 391,178
Less valuation allowance | (382,001) | (387,803)
Total deferred tax assets, net of valuation allowance | 1,550 | 3,375
Deferred tax liabilities: |  |
481(a) adjustments | (670) | (1,271)
ROU asset (ASC 842) | (859) | (2,065)
Other | (21) | (39)
Total deferred tax liabilities | (1,550) | (3,375)
Net deferred tax liability | $ 0 | $ 0

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