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INCOME TAXES - SUMMARY OF COMPONENTS OF NET DEFERRED TAX ASSETS (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
INCOME TAXES |  |
NOL carryforwards | $ 11,781 | $ 7,498
Research credit carryforwards | 1,601 | 530
Capitalized R&D | 8,490 |
Other | 1,713 | 615
Gross deferred tax assets | 23,585 | 8,643
Less: valuation allowance | (23,283) | (8,517)
Total deferred tax assets | 302 | 126
Other | (302) | (126)
Total deferred tax liabilities | $ (302) | (126)
Net deferred tax assets (liabilities) |  |

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