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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Reconciliation of Statutory Federal Income Tax Rate | A reconciliation of the statutory United States federal income tax rate to the Company’s effective tax rate is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Tax Year ended December 31, |
​ |  | 2023 |  | 2022 |  | 2021 |
U.S. federal statutory income tax rate | ​ | 21.0 | % | 21.0 | % | 21.0 | %
State and local taxes, net of federal benefit |  | 4.2 | % | (0.9) | % | 5.5 | %
Nondeductible expenses |  | 0.5 | % | (2.3) | % | 10.6 | %
Research and development credits |  | (0.3) | % | — | % | — | %
Tax rate change and true-up |  | 0.8 | % | (1.5) | % | 0.8 | %
Net operating loss | ​ | (0.6) | % | — | ​ | — | ​
Change in valuation allowance |  | (25.6) | % | (16.3) | % | (37.9) | %
Effective income tax rate |  | — | % | — | % | — | %
Schedule of Deferred Tax Assets | The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets were as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ | ​ | 2023 | ​ | 2022
Deferred tax assets: |  | ​ |  |  | ​ |
Net operating loss carryforwards | ​ | $ | 82,179 | ​ | $ | 76,013
Research and development credits | ​ |  | 2,923 | ​ |  | 3,008
Share-based compensation | ​ |  | 2,538 | ​ |  | 2,273
Accruals | ​ |  | 1,161 | ​ |  | 1,379
Interest expense | ​ |  | 4,451 | ​ |  | 3,807
Lease liability | ​ |  | 782 | ​ |  | 929
Capitalized start-up costs | ​ |  | — | ​ |  | 215
Capitalized R&D costs | ​ | ​ | 3,790 | ​ | ​ | 2,165
Other temporary differences | ​ |  | 1,032 | ​ |  | 1,000
Gross deferred tax assets | ​ |  | 98,856 | ​ |  | 90,789
Less: Valuation allowance | ​ |  | (94,473) | ​ |  | (86,733)
Total deferred tax assets | ​ | $ | 4,383 | ​ | $ | 4,056
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ |  |  | ​ |  |
Capitalized software | ​ | $ | (1,038) | ​ | $ | (894)
Right-of-use asset | ​ |  | (679) | ​ |  | (816)
Prepaid commission | ​ |  | (2,666) | ​ |  | (2,346)
Gross deferred tax liabilities | ​ |  | (4,383) | ​ |  | (4,056)
Net deferred taxes | ​ | $ | — | ​ | $ | —
Summary of Changes in Valuation Allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2023 |  | 2022
Balance at the beginning of the year | ​ | $ | 86,733 | ​ | $ | 80,663
Amounts charged to expense | ​ |  | 7,739 | ​ |  | 6,070
Balance at the end of the year | ​ | $ | 94,472 | ​ | $ | 86,733
Summary of Net Operating Loss Carryforwards and Tax Credits | The following table summarizes carryforwards of federal net operating losses and tax credits as of December 31, 2023 (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |  | Expiration
​ | ​ | Amount | ​ | Beginning in
Federal net operating losses | ​ | $ | 338,027 |  | 2024
State net operating losses | ​ | $ | 217,071 |  | 2024
Research and development credits | ​ | $ | 2,923 |  | 2024

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