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INCOME TAXES - Components of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets |  |
Tax credits and loss carryforwards | $ 2,128 | $ 2,929
Accrued liabilities | 8,242 | 5,965
Incentive compensation | 8,131 | 6,960
Operating lease assets | 8,102 | 5,878
Research expenditure amortization | 22,160 | 7,739
Other | 2,730 | 6,560
Deferred tax assets | 51,493 | 36,031
Deferred tax liabilities |  |
Property, plant and equipment | (21,731) | (22,991)
Intangibles | (32,773) | (30,188)
Operating lease liabilities | (8,102) | (5,878)
Other | (5,182) | (3,957)
Deferred tax liabilities | (67,788) | (63,014)
Net deferred tax liability before valuation allowances and reserves | (16,295) | (26,983)
Valuation allowances | (718) | (775)
Net deferred tax liability | $ (17,013) | $ (27,758)

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