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INCOME TAX - Deferred tax assets (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
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Deferred tax assets |  |
Net operating loss carryforward | $ 30,421,000 | $ 27,002,000
Total deferred tax assets | 38,459,000 | 29,708,000
Deferred tax assets, net of allowance | (38,358,000) | (29,630,000)
MedTech Acquisition Corp |  |
Deferred tax assets |  |
Net operating loss carryforward | 0 | 40,819
Organizational costs/start-up expenses | 1,160,666 | 606,383
Total deferred tax assets | 1,160,666 | 647,202
Valuation allowance | (1,160,666) | (647,202)
Deferred tax assets, net of allowance | $ 0 | $ 0

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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