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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2024
Accounting Policies [Abstract] |
Schedule of Changes in Restructuring Expenses Accrual |
Table 2.1: Restructuring Expenses and Impairment Loss
| Statements of Operations | For the Three Months Ended |  | For the Nine Months Ended
| September 30, 2024 |  | September 30, 2023 |  | September 30, 2024 |  | September 30, 2023
|  | (in thousands)
2022 Restructuring Plan: |  |  |  |  |  |  |  |
Severance and related benefit costs | SG&A | $ | — |  |  | $ | — |  |  | $ | (10) |  |  | $ | (103) |
Other related costs | SG&A | — |  |  | — |  |  | — |  |  | 1,300 |
2024 Restructuring Plan: |  |  |  |  |  |  |  |
Severance and related benefit costs | Cost of sales | 393 |  |  | — |  |  | 393 |  |  | — |
Severance and related benefit costs | R&D, SG&A | 1,054 |  |  | — |  |  | 1,054 |  |  | — |
Total restructuring expenses |  | 1,447 |  |  | — |  |  | 1,437 |  |  | 1,197 |
Impairment of intangible assets (1) | Impairment loss on intangible assets | 6,373 |  |  | — |  |  | 6,373 |  |  | — |
Total restructuring expenses and impairment loss |  | $ | 7,820 |  |  | $ | — |  |  | $ | 7,810 |  |  | $ | 1,197 |
(1) The recoverability evaluation of intangible assets resulted in an $11.7 million impairment loss, of which $5.3 million was recorded under cost of sales for the discontinued parts of certain solutions, and $6.4 million was recorded under operating expenses as a result of the restructuring plan (see Note 8 - Intangible Assets, Net). At each reporting date, the Company evaluates its restructuring expense accrual to determine if the liabilities reported are still appropriate. Any changes in the estimated costs of executing the approved restructuring plans are reflected in the Company's unaudited consolidated statement of operations.
Table 2.2: Summary of Changes in Restructuring Expenses Accrual
| Severance and related benefit costs (1)
| (in thousands)
Balance at December 31, 2023 | $ | 400 |
Expenses | 1,437 |
Cash payments | (490) |
Balance at September 30, 2024 | $ | 1,347 |
(1) Restructuring expenses accrual is included within "Other current liabilities" on the Company's unaudited consolidated balance sheets (see Note 9 - Other Balance Sheet Components for further details).

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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