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INCOME TAXES - Deferred Tax Assets And Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Basis difference in equity securities | $ 34,729 | $ 15,302
Net operating loss carryforwards | 29,440 | 20,711
Capitalized software development | 25,840 | 12,604
Research and development tax credits | 24,202 | 20,549
Unearned revenue | 7,925 | 5,694
Property and equipment, net held for sale | 6,484 | 255
Accrued expenses | 4,275 | 4,259
Reserves and other | 2,551 | 2,592
Operating lease liabilities | 861 | 1,844
Other tax credits and carryforwards | 270 | 288
Intangible assets | 117 | 208
Gross deferred tax assets | 136,694 | 84,306
Valuation allowance | (132,105) | (21,459)
Total deferred tax assets | 4,589 | 62,847
Deferred tax liabilities: |  |
Basis difference in equity securities | 0 | (15,072)
Property and equipment, net | (3,125) | (3,985)
Operating lease right-of-use assets | (786) | (1,702)
Prepaid expenses | (587) | (649)
Total deferred tax liabilities | (4,498) | (21,408)
Total deferred tax assets, net | $ 91 | $ 41,439

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