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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Net operating losses | $ 11,570 | $ 8,004
Research and development credit carryforwards | 3,246 | 3,104
Minimum tax credit carryforwards | 0 | 31
Disallowed interest expense carryforwards | 54 | 0
Stock compensation | 258 | 168
Deferred revenue | 148 | 588
Accrued expenses | 590 | 349
Lease liabilities | 1,931 | 1,905
Goodwill | 0 | 2,132
Other | 303 | 347
Gross current deferred tax assets | 18,100 | 16,628
Valuation allowance | (6,892) | (5,204)
Net deferred tax assets | 11,208 | 11,424
Deferred tax liabilities: |  |
Acquired intangibles | (5,930) | (7,828)
Fixed assets | (284) | (125)
Capitalized software | (1,524) | (1,353)
Deferred commission | (1,000) | (698)
Right-of-use asset | (1,721) | (1,756)
Goodwill | (1,637) | 0
Gross noncurrent deferred tax assets | (12,096) | (11,760)
Net deferred liabilities | $ (888) | $ (336)

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